... a party or with any other author or publisher. 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 SME Board of directors Corporate governance Accruals Earnings management...

... Gender 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...

... 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...

... Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Board of directors Board observers Director characteristics Resource dependence theory Monitoring A widely debated issue in the corporate governance literature concerns whether board composition...

... rights only Board of directors ESG controversies Corporate financial performance Corporate social performance Social pillar Dynamic panel model System GMM estimator Over the past few years, an increasing importance of sustainability principles and environmental, social and governance...

...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. Mariateresa Torchia can be contacted at: mtorchia@ium.monaco.edu 02 08...

... Licensed re-use rights only ESG performance Board diversity Board of directors Resource-based view theory Stakeholder theory In the ever-evolving global business landscape, firms are facing growing pressure from stakeholders to surpass their environmental, social and governance (ESG...

... with 42 board directors to extract information on their perspectives on board diversity and ESG. The initial interviews were conducted with directors contacted on LinkedIn and within the researchers’ own network. The sample was built by asking interviewees for information on peers who sit on UAE boards...

..., 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...

... 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 and environmental...

... only Board of directors Corporate governance Multiple directorships Board busyness Firm performance Corporate governance practices have received significant attention in recent years as stakeholders demand greater transparency, accountability and effectiveness in organisations...

... 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...

... only Board of directors Cash holdings Network centrality Board networks The early 2000s witnessed major corporate failures in Australia. Driven primarily by governance shortcomings, the collapses of companies such as HIH Insurance, OneTel and Ansett Australia had extensive repercussions...

... 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...