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...
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...
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 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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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....
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...
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...
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 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...
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,...
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 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...
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...
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...
Diversity have become a desired value in sport organizations. However, regardless of the aspiration towards more gender diverse leadership, women leaders remain a minority. Diversity and its impact on group performance has also increased interest amo...
27 October 2026
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...
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...
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...
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...
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...
Previous research on the effect of board characteristics mostly examines established firms. This raises the question of whether the findings from the board characteristics literature are applicable to rapidly growing enterprises, as their corporate g...
Sustainability is a critical issue for businesses today, and corporate boards and nomination committees play a vital role in promoting sustainable practices within organizations. Nomination Committees (NCs) have become important mechanisms for what h...
How do board characteristics influence the risk of bankruptcy? We study this question by estimating classic Z-Score models using panel data comprising 2519 listed non-financial firms from 29 European countries over the 2012–2020 period. We foun...
This paper investigates the role of board characteristics in the relationship between tax avoidance behavior and corporate risk tolerance to elucidate the importance of corporate governance mechanisms. The applied methodology is System-GMM for 334 li...
This study examines the impact of board characteristics on capital structure decisions in the context of a transition economy, focusing on Algeria, where governance institutions are underdeveloped and the financial market remains immature. Using the...
Recent corporate governance failures have heightened stakeholder expectations that the board of directors engage in robust oversight of the firm’s risk management processes. This expectation is in line with widely embraced enterprise risk manag...
In many countries, the provision of primary education is among the core responsibilities of local governments. One of the main questions local governments face concerns the optimal configuration of school boards and size of schools. In this paper we...
This study examines the relationship between board gender diversity and green innovation, focusing on the moderating role of board-level environmental committees in Saudi-listed firms. Drawing on upper echelon and agency theories, this study argues t...
This study analyses whether the board characteristics (diversity attributes, competitive capital, time commitment) of companies listed on the Financial Times Stock Exchange FTSE100 exhibit a different performance compared to those associated with con...
This study examines the relationship between board gender diversity, board size, and environmental, social, and governance (ESG) performance among Gulf Cooperation Council (GCC) listed firms. Drawing on Resource Dependence Theory (RDT), the analysis...
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