10 November 2020
This study seeks to supply empirical evidence for how board characteristics influence corporate governance compliance in the Indonesian banking industry. Corporate governance compliance level represents a company’s actions to fulfill regulatory...
This study investigates the relationship between various attributes of boards of directors on bank performance in light of Saudi corporate governance regulations. The data set of this study is extracted from the annual reports of all 12 banks listed...
This study empirically investigates the relationship between board composition, focusing on board size and board independence, and firm performance. It further examines how national governance quality moderates this relationship. Using a panel datase...
There is an evolving trend of pursuing the transfer to sustainable development. Owing to this trend, and alongside the increasing monitoring by society, companies are progressively considering this new position in the capital market. Corporate govern...
This paper conducts a bibliometric review of global research on the role of boards of directors in corporate governance. Boards of directors play a crucial role in the corporate governance of publicly traded firms, as they monitor the performance of...
This paper aims to investigate the relationship between board governance and sustainability disclosure in Singapore. Regression analysis is performed using cross-sectional data of Singapore-listed companies to examine the relationship between sustain...
This study examines how internal board governance influences carbon emission disclosure (CED), conceptualized as both a key dimension of ESG transparency and a mechanism for managing disclosure-related risks. Using panel data from 175 listed firms ac...
Corporate tax avoidance has become a major governance and fiscal sustainability concern, particularly in developing economies where corporate tax revenues constitute a critical source of public financing. While prior research suggests that board gend...
This study investigates the impact of board composition, specifically the presence of non-Saudi members and board busyness, on environmental, social, and governance (ESG) disclosure among Saudi-listed companies, an area of increasing importance in th...
13 November 2020
Inspired by the studies on the impact of diversity among decision-making groups, this study was carried out to examine whether the diversity of the members of the board of directors, encompassing gender, nationality, education, and experience, modera...
ESG risk is financially relevant, yet ratings and disclosure scores primarily capture external evaluations or reported outcomes rather than the internal arrangements through which risks are anticipated, challenged, and monitored. This study examines...
The study aims to investigate the impact of tax avoidance (TA) on earnings management practices (EM). The current research also investigates the moderating role of board governance characteristics on this relationship in the Egyptian context. The sam...
Governance innovation is widely assumed to depend on demonstrable board-level competence, yet how firms construct and justify such claims in corporate reporting remains under-examined. This exploratory study examines how selected listed companies ass...
How does a board of directors respond to stringent transnational regulations on corporate governance? We explore this question in a case study that includes interviews with key governance actors of a bank dealing with regulatory changes in the Europe...
This study examines board formalisation as a credibility signal for external financing among private small and medium-sized enterprises (SMEs) in the Kingdom of Saudi Arabia. Signalling theory suggests that the external-financing relevance of governa...
Gender diversity, one of the core streams of top management team (TMT) diversity research, poses a theoretical argument valuable for firms—whether gender diversity among board members can lead to improved performance. Increased research attenti...
The article deepens understanding of artificial intelligence on corporate boards by systematically reviewing the literature using the ADO (Antecedents, Decisions, Outcomes) and TCM (Theories, Contexts, Methods) frameworks, following established syste...
This study aims to explore the moderating role of corporate governance disclosures on the link between executive board gender diversity and financial performance. Governance disclosures were assessed based on executive managers’ information pre...
This paper aims to investigate the perceptions of Iraqi medium-sized enterprises’ board members on how board information technology governance mechanisms affect their companies’ performance with the help of IT capabilities as a mediator....
Frequent introductions and revisions of climate policy instruments constitute a salient exogenous shock to firms’ strategic decisions. From a socio-technical systems perspective, climate policy uncertainty (CPU) represents an external instituti...
This paper selects firm downside risk and firm upside risk as proxy variables of enterprise risk, and the proportion of independent directors as a proxy variable of board governance. Using the panel data of Chinese listed companies from 2010 to 2019,...
This study examines how the post-reform corporate governance environment is associated with organisational accountability in Saudi Arabian listed firms and whether board practices represent potential pathways through which this association occurs in...
This study examines the effect of environmental innovation on emission performance and the moderating role of board gender diversity among firms in the Middle East and North Africa (MENA) region. Using a panel dataset of 2319 firm-year observations f...
Hospitality and tourism firms are central actors in sustainable tourism transitions because their operations are resource intensive and highly visible to consumers and local communities. This study examines whether board-level governance mechanisms&m...
This present study aims to investigate the influence of board characteristics on the level of climate change disclosures and the extent to which the implementation of the corporate governance code (CGC) moderates these factors. The ordinary least squ...
Both board independence (BI) and digital transformation (DT) play important roles in promoting Environmental, Social, and Governance (ESG) performance. However, few studies have focused on their interaction effects on ESG performance (ESGP). The stud...
The main aim of this paper is to investigate the moderation influence of CG regulatory compliance on the relationship between board diversity and voluntary disclosure (VD) of Nigerian listed firms since the literature on disclosure studies has concen...
Colleges and universities continue to contend with issues of campus racism, often illuminated by student concerns. Within these ongoing conversations, governance boards play a critical part in engaging with campus issues. Utilizing critical discourse...
In accordance with the segregation of oversight from management decision making, the board-level information technology governance is accountable for supervising managerial IT activities. This research empirically analyzes the impact of board-level I...
26 February 2009
Increased stake of boards in the leadership of the hospitals makes them play a significant role in the financial health of their institutions. Understanding of the correct approach to successfully fulfill this purpose is critical for preparing their...
Embedded within the sustainable development framework, our research leverages proceduralized grounded theory to refine and universalize supervisory governance capabilities, thereby aiming to assess the theoretical saturation of the resultant model an...
The top management team (TMT) plays a key role in shaping corporate strategy. However, how and when TMT faultlines influence corporate digital transformation remains unclear. Drawing on the categorization–elaboration model, this study examines...
This paper aims to investigate the relationship between governance structure, ownership structure, and financial leverage of corporations in the UK, with a special emphasis on the boardroom gender diversity. The study sample includes 484 UK firms fro...
This paper examines the relationship between board gender diversity and Environmental, Social, and Governance (ESG) disclosure in developed economies. Using a sample of forty-five firms across developed countries between 2012 and 2023, the analysis e...
Company boards play a critical role in ESG leadership by shaping strategy, ensuring accountability, and driving sustainability practices. However, ineffective board structures can hinder ESG goals, making the identification of board attributes that e...
Artificial intelligence in corporate boards refers to the use of data-driven computational systems, including machine learning, predictive analytics, natural language processing and generative models, to support the work of boards of directors in one...
Drawing upon agency theory, we address the limitations of best practice code in the context of emerging governance, emphasizing the role of concentrated ownership. While the code provisions were formulated in developed countries, the transfer of one-...
Green governance is the only way to build a community for humankind with a shared future. Existing research has concentrated more on the macro level rather than the micro level of green governance—the power hierarchy of the governance subjects...
This research aims to explore the impact of corporate governance on firm performance while considering financial leverage as a mediating variable. This study was conducted in the non-financial sector of Pakistan, and data was collected from financial...
This study examines the influence of the diversity of the board of directors (BoD) and the environmental, social and governance (ESG) performance of 105 Italian banks during the period 2017–2021. Our analysis investigates board diversity in ter...
According to the 2030 Agenda, gender equality plays a central role in achieving social development, expanding economic growth and improving business performance. From this perspective, many studies claim that a more balanced presence of women on Boar...
This study investigates the causal impact of board governance structures on firm profitability. We develop the Board Structure Influence (BSI) index, a composite metric that captures board independence, diversity, and role distribution—which we...
The purpose of this study is to investigate the role of capital structure as mediating variable in the relationship between corporate governance and company performance. Data for this study was obtained from financial statements and was done in Indon...
This paper investigates how corporate governance can impact the litigation risk of banks with reference to the board characteristics of the Jordanian banking industry. With a dataset of 14 of the banks listed on the Amman Stock Exchange between the y...
From a risk management perspective, this study examines the role of ownership and board sub-committee governance on direct measures of agency costs in a small OECD economy—New Zealand. Using Logistic and OLS regression approaches, two proxies of dire...
Environmental, Social, and Governance (ESG) criteria are increasingly central to corporate transparency, risk oversight, and sustainable finance, yet evidence on the governance pillar in Greece remains limited. This study examines a pooled cohort of...
While outside chief executive officers (CEOs) are often viewed as catalysts for strategic change compared to their inside counterparts, this study reveals their potential to undermine firms’ environmental responsibility. Integrating agency theo...
Using a sample of 68 listed banks in the MENAT region from 2017 to 2023, this study examines the effect of gender diversity on ESG disclosure and the moderating role of audit committees, employing the system GMM estimator to address potential endogen...
This paper examines the impact of board diversity, CEO characteristics, and board committees on the financial performance of the companies listed on the Bucharest Stock Exchange (BSE). In order to test the influence of these characteristics, detailed...
Recent studies indicate that lending portfoliocomposition in Islamic banks is concentrated towardsdebt-based lending portfolio; however, the ideal lending portfoliocomposition in Islamic banks should be an equity-based lending portfolio. This article...
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