Corporate Governance: Volume 24 Issue 6

The moderating role of duality split on the relationship between CEO narcissism and earnings management

Yuri Gomes Paiva Azevedo, Mariana Câmara Gomes e Silva, Silvio Hiroshi Nakao

The purpose of this study is to examine the moderating effect of an exogenous corporate governance shock that curbs Chief Executive Officers’ (CEOs) power on the relationship…

Audit committee attributes and bank performance in Africa

Umar Habibu Umar, Jamilu Sani Shawai, Anthony Kolade Adesugba, Abubakar Isa Jibril

This study aims to evaluate how audit committee (AC) characteristics affect the performance of banks in Africa.

A path to success: educational board diversity and its influence on MENA banks’ efficiency and stability

Ayman Issa, Ahmad Sahyouni, Miroslav Mateev

This paper aims to examine how the diversity of educational levels within bank boards influences the efficiency and stability of banks operating in the Middle East and North…

Digital transformation and governance heterogeneity as determinants of CSR disclosure: insights from Chinese A-share companies

Xiaoyan Jin, Sultan Sikandar Mirza, Chengming Huang, Chengwei Zhang

In this fast-changing world, digitization has become crucial to organizations, allowing decision-makers to alter corporate processes. Companies with a higher corporate social…

Sustainability-driven market impacts of climate change and firms’ renewable energy innovation: a conceptual analysis

Hiva Rastegar, Gabriel Eweje, Aymen Sajjad

This paper aims to unravel the relationship between market-driven impacts of climate change and firms’ deployment of renewable energy (RE) innovation. The purpose is to understand…

The influence of board policy setting on firm performance in Malaysia: the interacting effect of capital structure

Saleh F.A. Khatib, Dewi Fariha Abdullah, Hamzeh Al Amosh

The literature has dealt with the relationship between board characteristics (BC) and firm performance (FP) on a large scale. However, it yielded inconsistent results. Thus, this…

The power of purpose: how material sustainability and stakeholder orientation drive financial success

Samira Joudi, Gholamreza Mansourfar, Saeid Homayoun, Zabihollah Rezaee

Considering the standards developed by the Sustainability Accounting Standards Board (SASB), this study aims to examine whether the link between material sustainability and…

The determinants of corporate anti-corruption disclosures: evidence from construction companies in the Asia-Pacific

Evy Rahman Utami, Zuni Barokah

This study aims to investigate the determinants of anti-corruption disclosures by construction firms in Asia-Pacific countries.

Regulatory influence, board characteristics and climate change disclosures: evidence from environmentally sensitive firms in developing economy context

Anup Kumar Saha, Imran Khan

This study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory…

Beyond the bottom line: exploring the role of governance mechanisms in promoting corporate tax responsibility

Waqas Anwar, Arshad Hasan, Franklin Nakpodia

Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has…

The power of governance: unraveling the influence of voluntary disclosure on bank’s value in Pakistan

Fizza Irfan, Muhammad Usman, Zahid Bashir, Sabeeh Iqbal

This study aims to examine the influence of voluntary disclosure on bank value in Pakistan, considering the moderating effect of corporate governance characteristics: ownership…