... that are detrimental to the interests of shareholders, potentially leading to suboptimal investment decisions and a reduction in firm value (Jensen and Meckling, 1976). Corporate governance Female directors Investment inefficiency Agency theory Investment efficiency stands as the cornerstone of firm...

... of big data utilization. © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Big data disclosure Corporate governance Financial performance Oman We live in an information-driven era where information has become a powerful tool, and it might...

... to promote both control and flexibility in risk management. Regulators may consider developing clearer guidelines to help firms navigate digital risks, while ensuring governance frameworks remain adaptable in dynamic business environments. Originality/value This study contributes to corporate governance...

... moderating effect. Notably, boards with greater gender diversity proved more effective at mitigating EM during economic crises, underscoring the importance of diverse leadership. Practical implications Findings advocate for strengthened corporate governance frameworks, improved ACD regulations...

...Muhammad Fadhly Rizky Octavio; Doddy Setiawan; Y Anni Aryani; Taufiq Arifin Purpose This study explores the moderating role of public attention via digital media in the relationship between corporate governance and environmental, social and governance (ESG) performance in Indonesia. Design...

... the literature on the corporate governance–tax avoidance relationship immensely, our review highlights some weaknesses of these empirical studies and offers suggestions for future research. Practical implications The review is important for regulators as it highlights how the personality traits of top...

...Rayenda Khresna Brahmana; Doddy Setiawan Purpose This study investigates how the quality of corporate governance practices reduces the likelihood of firms becoming Zombie companies. By developing a Corporate Governance Index (CGI) based on 52 criteria from the regulatory framework, the hypothesis...

...Ratish Kumar Jha; Niva Kalita; Reshma Kumari Tiwari Purpose The purpose of this study is to determine the moderating effect of group affiliation (GA) while examining the relationship of corporate governance (CG) with firm performance (FP) and firm risk-taking (FRT). Design/methodology/approach...

...Akash Singh Yadav; Inder Sekhar Yadav Purpose This study investigates the combined influence of corporate governance (CG) and debt maturity (DM) on the investment inefficiency among non-financial 506 NSE-listed firms in India between 2009 and 2022. Additionally, this study also investigates...

...Md Mamunur Rashid; Md Rabiul Kabir Purpose This study investigates the effect of corporate governance (CG) characteristics on corporate sustainability performance (CSP) and whether the magnitude of CSR expenditure mediates such a relationship in the context of an emerging and developing economy...

... quality Foreign ownership Corporate governance Japan Zombie firms are generally considered as firms that survive with financial rescue from banks (Hoshi, 2006 ; Caballero et al., 2008). However, rescuing zombie firms can stabilize the economy temporarily (Nakamura, 2023) and often...

... Licensed re-use rights only India Family firms Corporate governance Tunneling Related party transactions According to agency theory, the conflict-of-interest hypothesis views related party transactions (RPTs) as the tombstone of shady governance practices to expropriate value (OECD, 2014...

... and disclosure Bankruptcy Corporate governance Banks Firms often encounter financial distress (FID), including banks (Baimwera and Muriuki, 2014 ; Senbet and Wang, 2010 , 2012). The frequency and number of FIDs go up with every instance of financial crisis globally or domestically (Rastogi, 2014...

... information and discuss relevant topics, such as company performance, planning and budgeting, compensation and hiring, capital raisings, corporate governance policies, and business unit performance evaluation and reporting [3] . In a prior study, Agustia et al. (2022) show that these types...

... Managerial ability Corporate reporting Intellectual capital disclosure Agency conflicts Corporate governance Emerging market Companies have been generating value not only from securities and financial assets but also from intangible assets, such as the skills of employees (human capital...

...Yousuf Kamal Purpose The purpose of this paper is to explore stakeholders' expectations in relation to corporate social responsibility (CSR)–related corporate governance practices. The paper aims to understand how stakeholders' expectations potentially translate into the disclosure of information...

...Wing Him Yeung; Camillo Lento Purpose The purpose of this paper is to investigate the relationship between corporate governance and earnings opacity in China. Design/methodology/approach Two corporate governance mechanisms form the basis of the analysis: 1) the board of directors and 2...

...Kailing Deng; Linda Nichols; Li Sun Purpose We examine the impact of sales order backlog (an important leading performance indicator) on corporate cash holdings and the role of corporate governance in the relation between sales order backlog and cash holdings. Design/methodology/approach We...

... Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Corporate governance Analyst forecast properties CEO characteristics CEO age CEO behaviour We examine the association between CEO age and analysts forecast properties (particularly forecast accuracy and bias...

...Jie Zhang; Ahmed Aboud Purpose The purpose of this paper is to examine the determinants of the EVA performance evaluation model for the Chinese banking industry. The authors investigate the impact of six bank-specific factors and corporate governance factors on financial performance. Design...