30 Results Found

Our paper provides a valuable contribution by exploring the following complex phenomenon: Do board gender diversity and reputational incentives of non-executive directors affect corporate social responsibility(CSR) reporting? To this end, we use pane...

Grounded in stakeholder and social categorisation theories, this study addresses the limited European evidence regarding how board composition and functioning drive corporate equality—a multidimensional construct encompassing diversity, inclusi...

This study investigates the association between the compensation of Remuneration Committee Chairpersons (RCCs) and their characteristics. Utilizing data from firms listed on the UK FTSE350 index between 2010 and 2020, the research unveils that RCC re...

We investigated the relationship between corporate governance mechanisms and bank performance in the Nigerian banking sector. We focused on data from 2012 to 2022 extracted from the balance sheets of deposit money banks in Nigeria. We employed the Ge...

This study investigates the association between business strategy and audit report lag (ARL). In addition, it reveals the moderating influence of board characteristics on this relationship. We used data collected from Egyptian firms listed on EGX100...

The purpose of our study is to investigate the impact of women and independent directors on corporate social responsibility and financial performance. We use the fixed effect regression model as a baseline methodology. The data set includes informati...

The board of directors plays an important role in implementing corporate governance in the firm, as directors have a fiduciary duty to the firm’s shareholders. The effectiveness of directors is a key determinant of corporate value and they need to br...

Corporate social responsibility (CSR) is one of the pillars of sustainable development. It is the key to operationalizing the strategic role of business in contributing towards the sustainability process. The fact that firms communicate their activit...

The purpose of this study was to examine the key determinants of corporate governance in selected financial institutions. Using South African financial institutions as a unit of analysis, namely insurance companies and banks, the study employed a pan...

This study examines the impact of corporate governance, reflecting a wide spectrum of board characteristics and ownership structure on agency costs in 281 listed companies on Ho Chi Minh Stock Exchange (HOSE) in Vietnam in the period 2013–2018....

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...

Financial institutions should prioritize the adoption of comprehensive Environmental, Social, and Corporate Governance (ESG) disclosure policies to improve their market reputation and decrease capital expenditures. The current study’s research...

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 research paper aims to evaluate the effectiveness of internal audit standards as a foundation for carrying out and promoting a wide variety of value-added tasks in emerging markets. Three Jordanian telecommunications firms were the subject of th...

Integrated reporting (IR) is the latest topic in corporate reporting that has raised interest in the disclosure literature. Although the board’s role in IR practice has received significant attention in developed countries, this effect is still...

The economic and social transformations, the bankruptcies recorded, and the financial crisis affecting all economies have increased the interest for the corporate governance concept. Our intention in this paper was to study the impact of corporate go...

This research examines the effect of ESG disclosure on the cost of capital for non-financial firms in the UK, indexed by the FTSE All-Share Index, during the period from 2014 to 2018. Using multivariate analysis with ordinary least squares (OLS), fix...

The growing prominence of global warming has led to a worldwide consensus on the need to reduce carbon emissions. Employing a sample of private industrial enterprises listed on the Chinese stock market from 2008 to 2021, this study explores the effec...

The growing presence of women at the top of companies has sparked interest in examining their role in the remuneration gap between senior managers and employees. This article analyses the traditional Chief Executive Officer (CEO)-to-employee pay rati...

Although exploring the principles of resource allocation is still important in many fields, little is known about appropriate methods for optimal resource allocation thus far. This is because we should consider many issues including opposing interest...

Director interlocks occur when a board member or an executive of a firm sits on the board of directors of another firm. As an essential social network application in the business world, interlocking directorates are documented to be non-trivial from...

Earlier research has shown that the makeup of the corporate board is a crucial predictor in meeting stakeholder accountability expectations through voluntary Corporate Social Responsibility (CSR) disclosure. Though scholars have identified substantia...

Based on the upper echelon theory and theory of feminist care ethics, this paper uses the data of 359 Chinese listed companies between 2008–2016 to investigate the influence of female executives on corporate environmental investment. The results of t...

This study examines the impact of gender diversity in the positions of board commissioners, executive directors, and audit committee members on the financial performance of firms experiencing financial trouble. It also evaluates whether the presence...

Non-observable board diversity is an important organizational strategy for improving the long-term growth and survivability of firms. The involvement of corporate sustainability (CS) in top management teams has led to effective boards. By using agenc...

Youth participatory action research (YPAR) is a critical approach that engages youth as collaborative partners in research. It acknowledges the unique expertise that youth have on the adversities and assets that are present in their familiar systems,...

This paper examines the impact of multi-layer corporate governance (MCG) on banks’ performance under the global financial crisis (GFC) and COVID-19. Using a random and fixed effects method, we regressed the impact of MCG variables on return on...

The present study aims to analyze the existence of a possible significant relationship between social disclosure and financial performance in banking institutions. This phenomenon was analyzed by considering the percentage of female executives on boa...

O. Harold Warwick graduated in medicine from McGill University as a gold medalist and Rhodes Scholar in 1940. After World War II, he started postgraduate training in Montreal, and in 1946, he began studying the newly described drug treatment of cance...

Noncommunicable diseases (NCDs), including obesity, remain a significant global public health challenge. Prevention and public health innovation are needed to effectively address NCDs; however, understanding of how healthcare organisations make preve...