Corporate Governance: Volume 21 Issue 4

CSR disclosure and firm performance: evidence from an emerging market

Fahad P., Showkat Ahmad Busru

This study aims to investigate the effect of corporate social responsibility (CSR) disclosure on firm performance, considering both firm profitability and firm value in an…

The impact of board characteristics on corporate investment decisions: an empirical study

Ben Kwame Agyei-Mensah

The purpose of this study is to investigate the influence of board characteristics on firms’ investment decisions.

Board diversity and firm efficiency: evidence from China

Farman Ali, Man Wang, Khalil Jebran, Syed Tauseef Ali

The purpose of this paper is to explore how multiple facets of board diversity influence technical efficiency (TE) and total factor productivity (TFP).

An investigation into the remuneration–CSR nexus and if it can be affected by board gender diversity

Sitara Karim

This study aims to investigate the relationship between remuneration packages [chief executive officer (CEO) and director] and independent corporate social responsibility (CSR…

‘Welcome on board’: resource dependency and agency theoretic evidence from the South African life insurance market

Abdul Latif Alhassan, Kalwani Zyambo, Mary-Ann Afua Boakye

This paper examines the role of corporate governance on the financial performance of life insurers in South Africa. Specifically, the paper tests two competing hypotheses on the…

Risk-based internal audit: factors related to its implementation

Petros Lois, George Drogalas, Michail Nerantzidis, Ifigenia Georgiou, Eleni Gkampeta

This study aims to investigate the factors associated with the implementation of risk-based internal audit (RBIA).

Can board diversity predict the risk of financial distress?

Umair Bin Yousaf, Khalil Jebran, Man Wang

The purpose of this study is to explore whether different board diversity attributes (corporate governance aspect) can be used to predict financial distress. This study also aims…

Does board gender enhance Palestinian firm performance? The moderating role of corporate social responsibility

Mohammed W.A. Saleh, Mohammad A.A. Zaid, Rabee Shurafa, Zaharaddeen Salisu Maigoshi, Marwan Mansour, Ahmed Zaid

This study aims to examine how the salient board gender diversity among board directors affects firm performance both directly and indirectly, through the role of corporate social…

Corporate governance and financial distress: Asian emerging market perspective

Noman Younas, Shahab UdDin, Tahira Awan, Muhammad Yar Khan

The purpose of this paper is to examine the impact of corporate governance index (PAKCGI) on firm financial distress for a sample of 152 non-financial firms listed at Pakistan…

Board’s financial expertise and corporate social responsibility disclosure in China

Rehana Naheed, Aws AlHares, Yasir Shahab, Rukhsana Naheed

This study aims to investigate the impact of the board’s financial expertise (BFE) on corporate social responsibility (CSR) disclosure in China.