...Mohammad Nasih; Iman Harymawan; John Nowland; Akmalia M. Ariff Purpose Ethics disclosures promote a company’s commitment to ethical business practices and reduce the potential for corporate misconduct. This study aims to investigates whether CEOs with degrees from internationally ranked...

...Fahad Khalid; Yiran Liu; Fadoua Toumi; Chengang Ye; Mohit Srivastava Purpose This study aims to examine the effect of having environmentally qualified board members on the disclosure of corporate climate targets disclosure ( CTD ). This study specifically examines the nature of the relationship...

... in disclosure about corporate culture after the 2018 Corporate Governance Code became effective. Findings Although the mentions of corporate culture have increased following the introduction of the 2018 UK Corporate Governance Code, the findings suggest that this change was superficial and associated more...

... information. This circumstance has attracted the interest of academics interested in examining the transparency levels of universities. However, limited attention has been paid to corporate governance disclosure. This study aims to bridge this important gap by analyzing the amount of corporate governance...

...Yuveshna Gowry; Teerooven Soobaroyen; Ushad Subadar Agathee Purpose This study aims to explore the quality of corporate governance disclosure under an “apply and explain” regime in the context of an emerging economy (Mauritius), following a transition from the traditional “comply or explain...

...Pietro Previtali; Paola Cerchiello Purpose In recent years, the role of environmental, social and governance (ESG) disclosure has become crucial. The aim of this paper is to study how corporate governance affects one part of ESG disclosure: anti-corruption disclosure. Design/methodology...

... the value relevance of fair value measures for each disclosure level of fair value. Secondly, it assesses the impact of corporate governance on the value relevance of less observable fair value disclosures (Levels 2 and 3). Design/methodology/approach Drawing insights from agency theorising...

... Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Corporate governance Convergence Compliance CG codes UNCTAD ISAR Disclosure Codes Asia Emerging markets Yasir Bin Tariq can be contacted at: yasirtariq@cuiatd.edu.pk Measuring compliance...

...Sami Bacha; Aymen Ajina Purpose This study aims to examine the relationship between the corporate social responsibility (CSR) performance and the readability of annual report. The shareholder theory suggests that CSR firms will provide more transparent disclosures because this reflects a socially...

...Pier Luigi Marchini; Paolo Andrei; Alice Medioli Purpose In the light of the risks involved in related party transactions, transparent disclosure is particularly important. The impact of related party transactions is relevant for all types of company, but there is greater complexity in business...

...Danila Djokic; Mojca Duh Purpose This paper aims to provide an overview of the quality of corporate governance (CG) disclosures in the framework of CGS and the “comply or explain” code principle in Slovenia. It aims to observe the differences among companies of the prime, standard and entry...

... of the positive externalities of corporate governance, policymakers grapple with the idea of enacting voluntary or mandatory corporate governance. After all, some mandatory minimum disclosure rules could increase firm market values (Ararat et al., 2017). South Africa, like the UK, Australia, Romania...

...Lyton Chithambo; Venancio Tauringana Purpose The purpose of this paper is to investigate whether four corporate governance mechanisms (board size, non-executive directors, ownership concentration and directors’ share ownership) influence the extent of greenhouse gas (GHG) disclosure. Design...

...Michail Nerantzidis; Anastasios Tsamis Purpose The purpose of this study is to review the prior empirical studies that investigate the corporate governance (CG) determinants and provide a synopsis, and explore the main factors that drive the level of CG disclosure in the Greek context. Design...

..., three sub-indexes have been identified: “Disclosure”, “Board of Directors” and “Shareholder Rights, Ownership and Control Structure”. Findings The results indicate a negative relationship between CG quality and the cost of equity. In particular, the “Disclosure” component is the one mostly affecting...

...Marcelle Colares Oliveira; Domenico Ceglia; Fernando Antonio Filho Purpose The study aims to analyze the level of the disclosure of corporate governance practices by the companies that belong to the BRICS (Brazil, Russia, India, China and South Africa) countries according to normative...

...Ben Kwame Agyei-Mensah Purpose The purpose of this study is to increase our understanding of the impact of corporate governance factors on the disclosure of internal control information by firms in Ghana. Design/methodology/approach A data set from 110 firms in Ghana for the year ending...

... on the CSR disclosure of the banks. Originality/value – This study contributes significantly to the existing literature because the banking industry is generally excluded from the CSR studies. Further, there are few studies analyzing the effect of the ownership and board structure on the CSR disclosure...

... reasons why soft law regulation by corporate governance codes did not function on the German stock market. We additionally address behavioral aspects why investors do not give enough relevance to companies’ corporate governance statements so far. Corporate governance Disclosure Enforcement Soft law...

...Elinda Esa; Nazli Anum Mohd Ghazali Purpose The purpose of this paper is to investigate whether there has been a change in the level of corporate social responsibility (CSR) disclosure and to determine whether corporate governance attributes influence CSR disclosure in corporate annual reports...