Corporate Governance: Volume 20 Issue 3

Carroll’s dimensions and CSR disclosure: empirical evidence from Pakistan

Samreen Hamid, Zahid Riaz, Syed Muhammad Waqar Azeem

This study aims to ascertain the relevance of Carroll’s four dimensions of corporate social responsibility (CSR), namely, economic, legal, ethical and discretionary in a dynamic…

Role of gender and corporate risk taking

Dene Hurley, Amod Choudhary

The purpose of this study is to examine the role of chief financial officers’ (CFOs’) gender in financial risk taking of 58 US companies along with the impact of having women…

Corporate governance and performance of medium-sized firms in Nigeria: does sustainability initiative matter?

Babatunji Samuel Adedeji, Tze San Ong, Md Uzir Hossain Uzir, Abu Bakar Abdul Hamid

The non-existence of the corporate governance (CG) concept for practices by non-financial medium-sized firms (MSFs) in Nigeria informed. This study aims to determine whether CG…

The determinants of integrated reporting quality in financial institutions

Filippo Vitolla, Nicola Raimo, Michele Rubino, Antonello Garzoni

This study aims to investigate the financial and country-level determinants of integrated reporting quality in the financial industry. Specifically, this study analyses the impact…

Accounting to ensure healthy lives: critical perspective from the Italian National Healthcare System

Simone Pizzi, Fabio Caputo, Andrea Venturelli

The aim of the paper is to understand the differences between “talking” and “walking” about sustainable development goals (SDGs) in state-owned enterprises (SOEs). Specifically…

Impact of corporate governance, financial and regulatory factors on firms’ acquisition ability

Tahira Awan, Syed Zulfiqar Ali Shah, Muhammad Yar Khan, Anam Javeed

The capital markets witness phenomenal shifts of corporate control. With the shift of world economy into a global one, there has been a rapid increase in the volume of…

Effects of financial restatements on top management team dismissal

Stefano Azzali, Tatiana Mazza

The purpose of this paper is to analyze the effects of financial restatements (FRs) on the likelihood of the top management team (TMT) dismissal. It investigates the effects of…

Corporate governance and underpricing of small and medium enterprises IPOs in India

Nischay Arora, Balwinder Singh

The purpose of the paper is to examine the impact of corporate governance mechanisms, i.e. board structure and ownership structure on the underpricing of small and medium…

Audit committee versus other governance mechanisms and the effect of investment opportunities: evidence from Palestine

Islam Abdeljawad, Ghassan A.I. Oweidat, Norman Mohd Saleh

This paper aims to explore how the presence of an audit committee is associated with other corporate governance mechanisms, i.e. board structure, ownership structure and quality…

Institutional Contradictions of the French state as Shareholder

Carine Girard, Stephen Gates

This paper aims to demonstrate that state shareholders are confronted with contradictory logics leading to institutional contradictions that activist shareholders can exploit. The…