...Ajid Ur Rehman; Syed Jawad Ali Kazmi; Shahzad Hussain; Muhammad Owais Qarni Purpose This study aims to examine how board characteristics influence corporate performance with corporate risk as the mediating variable in the Chinese context. Design/methodology/approach This study uses a data set...

... Licensed re-use rights only Board characteristics Female directors Gender diversity Jordan Financial distress Recently, following the 2008 financial crisis and financial scandals at several prominent multinational corporations like WorldCom, Enron, American Investment Group and Lehman...

...Ines Kateb; Waleed M. Alahdal Purpose This study aims to explore the mediating role of corporate social responsibility (CSR) committees in the relationship between board characteristics and environmental, social and governance (ESG) performance, specifically within the Middle East and North Africa...

... for FTSE firms to achieve this adjustment to the desired ED level is estimated to be one year and four months. In comparison, S&P firms are anticipated to take approximately one year and five months to reach the desired level of ED. Regarding board characteristics, the impact of board size...

...Sawssen Khlifi; Yamina Chouaibi; Salim Chouaibi Purpose This study aims to investigate the direct and indirect relationship between board characteristics and corporate tax avoidance using the environmental, social and governance (ESG) index as a mediating variable in G20 countries. Design...

... be contacted at: franklin.nakpodia@durham.ac.uk 14 09 2023 14 01 2024 02 03 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Corporate governance Corporate tax responsibility Board characteristics Ownership structure Audit...

...Anup Kumar Saha; Imran Khan Purpose This study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory influences. Design/methodology/approach This study analyzes longitudinal data (2014...

... if the firm has posted poor financial performance and vice versa. The incomplete revelation and obfuscation hypothesis support the readability of the financial statements as a variable in this study. Readability Financial statements Board characteristics This study contributes to knowledge...

... Licensed re-use rights only Corporate governance Systematic literature review SMEs Board characteristics Ownership structure Audit quality Small and medium enterprises (SMEs) incorporate nonsubsidiary, independent organizations that engage limited employees, production technologies...

...Muhammad Farooq; Naeem Ahmad Purpose This study aims to examine the moderating effect of intellectual capital (IC) in the relationship between board characteristics and firm performance of non-financial firms listed on the Pakistan Stock Exchange (PSX) from 2010 to 2019. Design/methodology...

...Jennifer A.N. Andoh; Benjamin A. Abugri; Ebenezer B. Anarfo Purpose This study aims to compare the impact of board characteristics on the performance of listed non-financial firms to the impact of board characteristics on the performance of listed financial firms (commercial banks) in Ghana...

...Peter Nderitu Githaiga; James Kibet Kosgei Purpose This study aims to investigate the influence of board characteristics on sustainability reporting among listed firms in East Africa. Design/methodology/approach The study uses a sample of 79 listed firms drawn from East African securities...

...Ajab Khan Purpose This study aims to investigate the impact of ownership structure and board characteristics on dividend policy in the listed Turkish firms between 2013 and 2019. Design/methodology/approach This study uses the probability of paying dividends, dividend payout ratio and dividend...

... found further empirical evidence that board processes are stronger determinants of board effectiveness than board characteristics and that board roles mediate the relationship between board processes and board effectiveness. It further confirmed the relevance of the three board processes mentioned...

... directors. Aziz Jaafar can be contacted at: a.jaafar@bangor.ac.uk 15 07 2020 24 12 2020 09 03 2021 16 03 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Ownership structure Board characteristics Independent...

...Ben Kwame Agyei-Mensah Purpose The purpose of this study is to investigate the influence of board characteristics on firms’ investment decisions. Design Methodology Approach The study used data sourced from annual reports of firms listed on the Ghana Stock Exchange from 2014 to 2018...

... be contacted at: phd.zaid@gmail.com 01 08 2019 15 05 2020 05 06 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Corporate governance Capital structure Leverage Board characteristics Agency theory Gender diversity...

...Sandira Nursimloo; Dinesh Ramdhony; Oren Mooneeapen Purpose This paper aims to investigate the influence of board characteristics on triple bottom line (TBL) reporting, both at aggregate and component level (environment, social and economic) for the top 50 companies in New Zealand. Design...

... governance disclosures tend to have better environmental disclosure practices. The board characteristics of gender diversity, size, CEO/chairperson duality and audit committee size impact positively on MEA firms’ voluntary environmental disclosures, whereas board independence has a negative influence...

...Md Mamunur Rashid Purpose The purpose of this study is to examine the mediating role of corporate board characteristics in the relationship between ownership structure and firm performance in the listed public limited companies of Bangladesh. Design/methodology/approach The study analyzed 527...