... a party or with any other author or publisher. SME Board of directors Corporate governance Accruals Earnings management 16 06 2025 11 12 2025 28 01 2026 14 02 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only...

... diversity Dividend policy CEO duality Board of directors Resource dependence theory Gender diversity on boards of directors is regarded as essential to safeguard the interests of all shareholders and enhance the board’s effectiveness (Al-Rahahleh, 2017 ; Byoun et al., 2016 ; Carter...

... 2026 Emerald Publishing Limited Licensed re-use rights only Financial performance Board of directors Banking Ownership Academic director G21 G34 M41 In the wake of the financial crisis, corporate governance has become a significant focus area. In this context, the role...

...Mengjia Li; Saidatunur Fauzi Saidin; Yeng Wai Lau; Jingxuan Teng Purpose This study aims to examine the impact of board of directors ( BOD ) characteristics on earnings management in listed companies in China. Design/methodology/approach This study aims to reveal the influence of board...

... and their impact on firm value. Corresponding author Etienne Redor eredor@audencia.com 20 04 2024 13 09 2024 04 12 2024 23 02 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Board of directors Board observers...

... © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Board of directors ESG controversies Corporate financial performance Corporate social performance Social pillar Dynamic panel model System GMM estimator Regarding board independence...

...Kimberly Nehls; Martha Davis; Matthew Orlowsky Purpose The purpose of this paper is to synthesize research on firm outcomes related to former government officials serving on corporate boards of directors. It also creates a new model for addressing gaps found in the literature. Design...

..., showing how increasing levels of tightness are beneficial for the decision-making process in formal decision-making contexts such as the board of directors. The authors discuss the implications of this study’s findings. Board of directors Board diversity Meta-analysis Private information Cultural...

... 2023 23 07 2024 15 11 2024 23 02 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only ESG performance Board diversity Board of directors Resource-based view theory Stakeholder theory In the ever-evolving global...

... outcomes, as there is a gap in linking these domains. Environmental Social Governance (ESG) Corporate governance Board of Directors Board diversity Resource dependence theory United Arab Emirates (UAE) Deviating from the popular focus on quantitative measurements (Miller et al...

..., there are women on board of director (BOD) that are less than 20%, between 20% and 40% and more than 40%. Design/methodology/approach The observation comprises 456 firm-year firms listed on the Indonesia Stock Exchange for the period from 2017 to 2022. This study used the static panel data model and dynamic...

... will not be problematic. The purpose of this study is to examine whether two board demographic characteristics (namely, board members’ age and external directorships) along with their interaction affect the child firm’s market valuation, which extends previous work on the board of directors and corporate spin-offs...

... may be seen at http://creativecommons.org/licences/by/4.0/legalcode Board of directors ESG performance Gender equality Corporate governance European banking sector In recent years, financial markets and public authorities showed an increasing attention for sustainable finance...

... of research literature production. RQ2. To identify the essential theories used in board multiple directorships. Board of directors Corporate governance Multiple directorships Board busyness Firm performance Corporate governance practices have received significant...

... to examine AI’s potential benefits and challenges to corporate governance mechanisms, focusing on the board of directors. Design/methodology/approach The paper theoretically explores the influence of artificial intelligence on the board of directors’ capabilities, roles and functions. Findings...

... extends prior work by providing robust evidence and a comprehensive analysis of the nuanced roles that board networks play in affecting the level of cash reserves. Board of directors Cash holdings Network centrality Board networks Decisions on cash holdings are at the core of corporate...

... directors on the board. As recommended through the King Code of Corporate Governance, it is thus valuable to companies to ensure gender diversity on the board of directors. Originality/value The research confirms through rigorous statistical analyses that corporate governance policies, principles...

...Taha Almarayeh; Beatriz Aibar-Guzman; Óscar Suárez-Fernández Purpose In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board attributes on accrual-based earnings management...

...Adnan Ullah Khan; Athar Iqbal Purpose This study aims to investigate the effect of political turmoil on the firm financial performance, particularly in presence of politically affiliated board of directors. Design/methodology/approach The study applied panel regression analyses on a data set...

... to additional analysis of the alternative proxies for female directorship and the endogeneity problem. Practical implications The findings of this study have implications for regulators and practitioners who are concerned with the functions of the board of directors (BOD). The findings of this research...