... expenditures, while firm size, profitability and leverage are positively associated with disclosure of anti-corruption policies. Originality/value This study contributes to the corporate governance and environmental, social and governance literature by showing the positive role of board social capital...

... of corporate governance. Design/methodology/approach Drawing on agency theory and the informativeness principle, the study uses both ordinary least squares and instrumental variable quantile regression analyses to explore how WBPs affect different levels of EM . The sample comprises 352 FTSE 350 firms...

...Rajesh Desai; Avani Raval Purpose This study aims to analyze the effect of corporate carbon emissions (CRBEs) on financial performance ( FNP ) in the context of a carbon-non-regulated economy. More importantly, the study also purports to analyze the moderating role of corporate governance ( CRGV...

... consistent with governance arrangements that strengthen shareholder democracy and limit the separation of voting rights from cash-flow rights. Originality/value The study advances the literature on family firms by shedding light on the nuanced effects of family ownership on corporate governance and firm...

...Longane Bhebhe – Mwelasi Purpose Drawing on a multi-theoretical framework that integrates stakeholder, resource dependence and gender difference theories, this study aims to investigate the mediating role of board gender diversity in the relationship between corporate governance and environmental...

...Ismail Khan; Haseeb Ur Rahman; Mustafa R. Rehman Khan; Muhammad Asim Afridi; Zhao Rui Feng Purpose This study aims to examine the moderating role of product market competition ( PMC ) in the relationship between corporate governance ( CG ) and firm value from the perspective of agency theory...

... and extends planetary health research to corporate governance discussion. The study also offers a sector-sensitive framework for designing regenerative CSR in emerging economies. Corresponding author Joy Eghonghon Akahome akahomejj@fuotuoke.edu.ng ; j.akahome@vizja.pl Conflict of Interest...

...Felipe Rivera; Alvaro Lleo Purpose Following milestones such as the Business Roundtable and the Davos Manifesto, corporate purpose moved beyond rhetoric and emerged as a viable business orientation. In this context, corporate governance becomes crucial for guiding and deploying purpose within...

...Anas Azenzoul; Nacer Mahouat; Khalil Mokhlis Purpose This study aims to explore the contribution of artificial intelligence ( AI ) on strengthening corporate governance mechanisms to mitigate corporate tax avoidance, with implications for transparency, accountability and ethical corporate conduct...

..., corporate governance and CSR . Research limitations/implications Theoretical and practical implications are proposed. This study contributes to advancing the forensic accounting literature by identifying key themes and suggesting future research directions. In practice, it offers insights...

...-foundations of firms’ R&D decisions. The study thus offers a valuable expansion to corporate governance literature. Corresponding author Igbekele Sunday Osinubi i.s.osinubi@uel.ac.uk Declaration of conflicting interest: The author declares that there is no conflict of interest...

...Braja Sundar Seet; Shigufta Hena Uzma Purpose This study aims to examine the moderating influence of corporate governance ( CG ) variables, particularly board attributes, on the association between bank credit and the performance of small and medium-sized enterprises (SMEs). Design/methodology...

...). However, board independence, sustainability committee and ESG-linked compensation were found to increase carbon emissions levels, contrary to expectations. Originality/value Thus, this study first provides new empirical evidence on the relationship between corporate governance mechanisms and carbon...

... responsibility (SR) activities, particularly in the context of digital transformation. At the same time, rapid digitalization, intensifying regulatory demands and heightened stakeholder scrutiny have made the relationship between digital technology and sustainable corporate governance increasingly important...

...Yanyan Cao Purpose This study aims to address the critical gaps in the algorithmic governance deployed by digital platforms. It proposes a multistakeholder corporate governance framework to mitigate algorithmic risks by systematically diagnosing deficiencies across legislative, regulatory...

...Jaime Fernandes Teixeira; Amélia Oliveira Carvalho; Ana Borges Purpose This study aims to investigate the influence of corporate governance characteristics on earnings management in small and medium-sized enterprises (SMEs), particularly focusing on unlisted SMEs in Iberian countries. Design...

...- and policy-level recommendations, aimed at enhancing opportunities for female board members and promoting improved corporate governance within the Nigerian context. Originality/value This study offers a nuanced understanding of the multifaceted barriers to female board representation, examining both...

...Ikram Ben Salah; Aida Kammoun Purpose The aim of this paper was to investigate the impact of blockchain technology on firm value, using the mediating role of corporate governance. Design/methodology/approach To test the hypotheses, the authors applied linear regression with panel data using...

...Nicola Cucari; Francesco Laviola; Salvatore Esposito De Falco Purpose This paper aims to examine the academic literature on artificial intelligence ( AI ) in corporate governance ( CG ), defined as research at the intersection of AI techniques and governance domains, encompassing applications...

...Wiem Dridi; Saliha Theiri Purpose This study aims to investigate the influence of carbon risk ( CR ) on classification shifting ( CS ), focusing on how environmental pressures affect financial reporting practices. It also examines the moderating role of corporate governance in mitigating CS...