Corporate Governance: Volume 18 Issue 3

The impact of flexible corporate governance disclosures on value relevance. Empirical evidence from South Africa

Jonty Tshipa, Leon Brummer, Hendrik Wolmarans, Elda Du Toit

Considering that the Johannesburg Stock Exchange (JSE) has enacted in its Listings Requirements, compliance of listed firms to International Financial Reporting Standards (IFRS…

Corporate governance mechanisms and accounting conservatism: evidence from Egypt

Mahmoud A. Nasr, Collins G. Ntim

The purpose of this paper is to investigate the effect of corporate governance (CG) mechanisms (board size, board independence, separation of chairman and chief executive officer…

A cross-country comparison and validation of firms’ stakeholder considerations in sustainable business practices

Niklas P.E. Karlsson, Hélène Laurell, John Lindgren, Tobias Pehrsson, Svante Andersson, Göran Svensson

The purpose of this study is to compare and validate firms’ internal and external stakeholder considerations in sustainable business practices across business settings. It aims to…

Social capital as a new board diversity rationale for enhanced corporate governance

Darlene Booth-Bell

The benefits of board diversity are often categorized into five distinct business rationales: talent rationale, market rationale, litigation rationale, employee relations…

When do regulations matter for bank risk-taking? An analysis of the interaction between external regulation and board characteristics

Glauco De Vita, Yun Luo

According to previous international studies, the impact of external regulation on bank risk is ambiguous. The purpose of this paper is to ask the question, “When do regulations…

Corporate governance practices and comprehensive income

Erika López-Quesada, María-del-Mar Camacho-Miñano, Samuel O. Idowu

The purpose of this paper is to analyze the effect of corporate governance practices on firms’ financial performance, as measured by comprehensive income (CI).

Trustee board diversity, governance mechanisms, capital structure and performance in UK charities

Mohamed H. Elmagrhi, Collins G. Ntim, John Malagila, Samuel Fosu, Abongeh A. Tunyi

This paper aims to investigate the association among trustee board diversity (TBD), corporate governance (CG), capital structure (CS) and financial performance (FP) by using a…

Ownership structure and bank performance in EU-15 countries

Carlo Migliardo, Antonio Fabio Forgione

The purpose of this paper is to investigate the impact of ownership structure on bank performance in EU-15 countries. Specifically, it examines to what extent shareholder type and…

Financial decisions and ownership structure as control mechanisms of agency problems: evidence from Italy

Fabrizio Rossi, Robert Boylan, Richard J. Cebula

The purpose of this study is to investigate the relationship between financial decisions and ownership structure by using the control contests on a sample of Italian listed…

Managers’ psychological challenges in implementing corporate responsibility in supply chains

David Eriksson, Göran Svensson

This paper aims to conceptualize managers’ psychological challenges with respect to implementing corporate responsibility throughout supply chains.