... 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 University, Ho Chi Minh City, Vietnam. Corporate governance was a central...

... Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Tax avoidance Tax aggressiveness CFO characteristics Tax strategies diffusion G30 H26 J24 M12 M59 Corporate tax avoidance is an economically and socially important phenomenon. While reducing tax...

... of this licence maybe seen at Link to the terms of the CC BY 4.0 licence. Social values Behavioural finance Social corporate finance Corporate finance Corporate governance Religiosity Cultural dimension Values Social theory Corporate culture Culture (sociology) Corporate finances A13 G30...

...@qmul.ac.uk 16 01 2025 24 05 2025 25 06 2025 26 06 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Corporate governance ESG Financial conservatism Capital structure G30 G32 L25 M14 The environmental...

... as follows: In Section 2, we develop the theoretical background and hypotheses of the study; in Section 3, we present the empirical design; in Section 4, we detail the results; and in Section 5, we present the conclusions and implications of this study. G10 G30 J16 Firms across the world...

... between empirical and theoretical practices in executive compensation as a contribution to the extant literature. Firm performance Risk Executive compensation Corporate decisions US G30 G34 J33 M52 Various studies (Guay, 1999 ; Coles et al., 2006 ; Armstrong...

... Limited 2022 Emerald Publishing Limited Licensed re-use rights only Earnings management Board gender diversity 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 more likely to diversify career risks through multiple directorships (Hausner, 2018). Dmytro Osiichuk can be contacted at: dosiichuk@kozminski.edu.pl Corporate governance Social ties Executive compensation G30 G34 We also compiled firm-level financial data to control...

... Licensed re-use rights only Stakeholders Corporate governance Board of directors Crisis Pandemic COVID-19 G3 G30 G38 In the wake of the corporate accounting scandals in the late 1990s and the global financial crisis in 2008, corporate governance practices of firms have come under...

... lockdowns and travel restrictions inevitably had almost terminal effects on industries and sectors such as civil aviation and tourism. Textual analysis Coronavirus COVID-19 Pandemic Corporate disclosures SEC filings G30 G34 G39 The words selected and the language used by managers...

.... Firm value Leverage Cash-holdings Institutions C33 G30 G32 G38 G39 The effect of capital structure on firm value has been a subject of intense debate in the finance literature. The Modigliani and Miller (1958) result of a capital structure irrelevance for the firm value, under...

... and secondary[ 4 ] stakeholders are identified by the entity. GMM Corporate governance Agency theory Information asymmetry Capital structure Managerial opportunism Audit committee JSE Leverage G30 G32 G34 The recent public criticism of the external auditors KPMG for their lack...

... CEO Chief executives Corporate 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...

... Managerial ownership Agency costs Firm performance Firm value Financial crisis Endogeneity G34 G30 G01 Based on the resource dependence theory, especially after the financial crisis and the need for more connections with the external environment, large boards are expected to be associated...

... 2018 12 05 2018 16 05 2018 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Board of directors Banks Remuneration Provisions Corporate governance G21 G28 G30 G34 M41 M48 Corporate governance mechanisms contribute...

... Family firms Corporate governance Board of directors Crisis G30 G32 C23 In recent decades, a number of studies have pointed out that many of the world’s listed companies are family firms (FFs) and that these play an important role in the economy (Prencipe et al., 2014...

... Publishing Limited Licensed re-use rights only Corporate social performance Corporate governance Propensity score matching Panel models Board gender diversity G30 G38 J16 M14 We also examine if the effect of BGD on CSP varies across countries. Resource dependence theory together...