...Rohit Kumar Singh; Supran Kumar Sharma; Jyoti Sharma Purpose The purpose of this study is to assess how institutional investors (IIs) contribute to improving corporate governance (CG) frameworks in Indian banks. Design/methodology/approach To meet the objective, the study initially analyzes CG...

... Licensed re-use rights only Financial supervision Corporate governance Digital technology FinTech Corporate investment efficiency In the face of growing economic uncertainty and intensifying global competition, corporate investment efficiency has become more crucial than ever...

... this knowledge to advocate for compensation structures that prioritize long-term stability over short-term gains. Policymakers may consider these insights when crafting regulations that promote sound corporate governance, ultimately leading to a more robust and sustainable economic environment. Social...

... 10 2023 16 12 2023 08 01 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Corporate governance Audit committee Multiple directorships Foreign ownership Earnings management In the high-stakes realm of corporate finance...

... rights only Board of directors Board regulation Board independence Corporate governance Financial reporting quality G34 G38 K22 Our study provides evidence on the effect of the 2003 SEC rule changes concerning the composition of listed firms’ Board of Directors on financial...

...Kim-Lim Tan; Yuming Liu; Qiuting Ye Purpose With the worsening of corporate fraud and consequential loss, the growing importance of truthful disclosure is globally advocated. This study aims to examine corporate governance’s role in accountants’ intention to disclose fraudulent practices honestly...

... in an attempt to understand essential elements of good corporate governance practices in family firms. Since greater disclosure is being practiced at present, family members who have the knowledge, expertise and experience in their industry may facilitate the roles of audit committees in upholding the integrity...

...Mi Tran; Eshani Beddewela; Collins G. Ntim Purpose This paper aims to examine the relationship between a diverse set of corporate governance (CG) mechanisms and corporate sustainability disclosure (CSD) in Southeast Asian countries under national stakeholder reform. Design/methodology/approach...

... and strengthen corporate governance (Yi, 2001 ; Singh and Vinnicombe, 2004 ; Adams and Ferreira, 2009). In support of these arguments, several empirical studies report that board gender diversity leads to better firm performance (Carter et al., 2013 ; Erhardt et al., 2003 ; Campbell...

... The authors use corporate governance and SOP data to test the relationships amongst variables. Additional analysis is performed using one-to-one propensity-score matched samples. Findings The authors find that firm-years with at least a female member present on the compensation committee are associated...

... negative relation is largely driven by firms with weaker corporate governance. Originality/value This study contributes to the finance literature on the impact and consequences of having powerful CEOs and the financial accounting literature on the determinants of R&D expenditures. Christine...

... and pluralistic approaches to accounting and corporate governance as alternatives to address some of these issues. Design/methodology/approach This is a narrative research based on deductive thematic analysis of secondary data. This study provides a general overview of the existing literature of the limits...

... for overseeing the highest standards of corporate governance within the board, ensuring the board of directors fulfils its assigned advising and monitoring obligations, as well as managing processes involved with the CEO and other board members (Jensen, 1993). These two positions are also required to limit...

... performance metrics around the world. John Nowland can be contacted at: jenowla@ilstu.edu 27 03 2020 08 07 2020 26 08 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Meetings Corporate governance Firm performance Top...

...Pallab Kumar Biswas Purpose Grounded in lemon market theory, this paper aims to examine the influence of corporate governance (CG) on stock market liquidity in Bangladesh, where stock market manipulation because of speculative trading is a common concern. Design/methodology/approach This study...

...Seksak Jumreornvong; Sirimon Treepongkaruna; Panu Prommin; Pornsit Jiraporn Purpose This study aims to investigate the effects of ownership concentration and corporate governance on the extent of risk-taking in an important emerging economy – Thailand. Design/methodology/approach The results...

...Ibrahem Alshbili; Ahmed A. Elamer; Eshani Beddewela Purpose This study aims to examine the extent to which corporate governance structures and ownership types are associated with the level of corporate social responsibility disclosures (CSRD) in a developing country. Design/methodology/approach...

... by the fact that Indian economy experienced sustained growth during the sample period. Most of the earnings, therefore, may have been used to finance this growth. However, relatively weak corporate governance mechanisms in India – similar to other emerging markets – may have also contributed toward lower...

... of board and audit committee meetings and reduce duality subsequent to the detection of financial statement fraud compared to the non-fraud firms. Originality/value The findings of the study are useful to policy-makers, regulators, firms and investors. Corporate governance Malaysia Ethnicity...

... implications Small firms, while availing of the regulatory flexibility that enables them to adopt governance systems that suit their corporate governance requirements, tend not to meet the reporting requirements that go with that flexibility. Originality/value To the best of the authors’ knowledge...