... Licensed re-use rights only Gender diversity Corporate social responsibility Bank efficiency G30 G32 G34 016 University of Economics and Law, Vietnam National University Ho Chi Minh City, Vietnam. This work was supported by University of Economics and Law, Vietnam National...

... diffusion G30 H26 J24 M12 M59 Corporate tax avoidance is an economically and socially important phenomenon. While reducing tax liabilities can enhance after-tax cash flows and firm value, aggressive tax strategies may expose firms to legal penalties, reputational damage and regulatory...

... Culture (sociology) Corporate finances A13 G30 G41 Z12 The aim of this study is to conduct a systematic international review of the academic literature examining the relationship between religiosity and corporate finance decisions. The strength of systematic reviews lies...

... that corporations should create value not only for shareholders but for all stakeholders, including customers, suppliers, employees and investors. Corresponding author Alfonsina Iona a.iona@qmul.ac.uk Corporate governance ESG Financial conservatism Capital structure G30 G32 L25 M14...

...-use rights only G10 G30 J16 Firms across the world are concerned about the board composition because their composition depends on the business decision-making actions and success’ companies. In this sense, the responsibility of a chief executive officer (CEO) is based on addressing...

... only Firm performance Risk Executive compensation Corporate decisions US G30 G34 J33 M52 Executive compensation has been one of the greatest incentives in existence to induce chief executive officers (CEO) to work. However, this pay has generated a lot of debate as it keeps...

... Firm performance Dynamic modelling Sub-Saharan Africa C33 C38 G30 G34 M41 Boardroom gender diversity has been a topical issue in recent times in the board and governance literature, which spells out various functions of a well-diversified board (Mukarram et al., 2018...

... Executive compensation G30 G34 Dmytro Osiichuk can be contacted at: dosiichuk@kozminski.edu.pl The present paper is constrained to the positivist analysis of the role of social networks in shaping career progress of senior executives and supervisory board members in Poland. We intend...

... results report and media for the analysis. Finally, based on the analysis of the case study, we propose three recommendations for businesses to adopt. Stakeholders Corporate governance Board of directors Crisis Pandemic COVID-19 G3 G30 G38 The paper is organised as follows. Section...

... insights to the processes taking place in the US business community and the formulating new corporate and economic reality. Textual analysis Coronavirus COVID-19 Pandemic Corporate disclosures SEC filings G30 G34 G39 The words selected and the language used by managers to describe...

.... Firm value Leverage Cash-holdings Institutions C33 G30 G32 G38 G39 On the one hand, the trade-off theory introduces corporation taxes to support the idea that financial policy, debt, in particular, is relevant for the firm value. The basic idea underlying this theory...

...-use rights only GMM Corporate governance Agency theory Information asymmetry Capital structure Managerial opportunism Audit committee JSE Leverage G30 G32 G34 The stewardship theory postulated that the governing board’s objective is the preservation of shareholder returns...

... governance Equity ownership G30 G32 G34 The corporate decision system consists of decision management and decision control. To exercise decision management, managers are authorized to initiate and implement proposals for strategic resource allocation. To practice decision control, boards...

... conditions. Corporate governance Agency theory Resource dependence theory Stewardship theory Block holding Block holder identity Managerial ownership Agency costs Firm performance Firm value Financial crisis Endogeneity G34 G30 G01 The term “corporate governance” always attracts...

.... G21 G28 G30 G34 M41 M48 We study whether EU banks’ accounting policy decisions are associated with the characteristics of the banks’ board of directors. In addition to the issues raised in European Commission’s Green Papers regarding the duties and the operations of the board...

... of the policy that regulates corporate activities. © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Performance Family firms Corporate governance Board of directors Crisis G30 G32 C23 Carter et al. (2003) and Erhardt et al...

... G30 G38 J16 M14 One of the European Union’s founding values is to foster equality between women and men by promoting equal opportunities in corporate board representation and decision-making. Countries such as Norway, Italy and Spain have already enforced legislations to promote female...