... consistency to improved governance, we propose the following hypothesis: China Corporate fraud External monitoring CEO–CFO tenure consistency CFO with audit experience G34 M41 M42 Corporate fraud (COF), encompassing financial misreporting, property theft and other illegal activities...

... 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...

... 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...

... Corporate sustainability COVID-19 ESG Firm size Leverage G32 G34 M14 O16 Q56 The COVID-19 pandemic has triggered a global economic crisis, significantly impacting financial markets and presenting unparalleled challenges to businesses worldwide. The pandemic underscores the importance...

... boards CEO turnover Banks G21 G34 National Science Centre, Poland 2018/30/E/HS4/00766 This study was supported by National Science Centre, Poland, under project number 2018/30/E/HS4/00766. Executive turnover is one of the most significant corporate events, which triggers...

... and North Africa Institutional ownership Climate change risk C33 G32 G34 Corresponding author Nejla Ould Daoud Ellili oulddaoudnejla@yahoo.fr The four research groups mentioned above indicate the significant role of institutional investors, from shaping governance structures...

... boards play in creating value from firms’ R&D activities. Corporate innovation Firm value Board gender diversity R&D Corporate governance Financial crisis G14 G32 G34 M14 O30 Innovation endows firms with a competitive advantage and facilitates growth (Aboody and Lev...

... Limited Licensed re-use rights only Voluntary disclosure Banks’ value Corporate governance characteristics Panel data Banking sector of Pakistan B23 C23 D22 G21 G32 G34 L25 Corporate governance (CG) reforms, which improved accountability, social responsibility...

... governance and dividend decisions. © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Dividend Corporate governance Meta-analysis C10 C18 C88 G34 G35 RQ3. Do the results vary depending on the dividend payout measurement proxies...

... predictors of new board interlock. Board size is positively related to board interlocks, whereas board size differential is negatively associated with new interlocks. Furthermore, interlocking directorates are more prominent in boards with comparable levels of gender diversity. G34 L14 Among...

... financial well-being of the company (Kim and Yasuda, 2021 ; Wu and Zhou, 2022 ; Xu et al., 2007). Transfer pricing Earnings management Corporate governance Tax evasion Multinational enterprises Profit shifting Gender diversity F23 G34 H25 H26 Tax-induced profit...

... 23 11 2023 28 01 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Corporate digital transformation CSR disclosure Governance heterogeneity CEO power Internal control SOE and Non-SOE Chinese A-share firms G34 O14 Q01...

... 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...

... allocation of available funds between CSR and operations. C33 G32 G34 Second, we generate another alternative sample by excluding the consumer industry assuming that the consumer industry might have a different pattern of association between CSR and social reputation than other sectors. Hence, we...

... Limited Licensed re-use rights only Corporate governance Executive compensation Sustainability committee Renewable energy Climate change G34 M14 P18 Q20 Q56 Energy is a crucial resource for the economy of all countries worldwide (Wang, 2022 ; Bildirici and Gökmenoğlu, 2017...

... at: suherman@unj.ac.id 21 05 2023 14 09 2023 05 11 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Female executives Gender diversity Critical mass theory Capital structure G32 G34 M14 This paper investigates...

... Dividend Information asymmetry Agency theory G34 G35 Despite its relevance, much of the work on corporate governance focuses on boards as a whole with little focus on the audit committee. For instance, a large body of empirical studies on corporate governance and dividend policy (Thompson...

... Independent directors Board independence Sarbanes-Oxley Corporate governance Boards of directors G32 G34 G38 The recent literature has been replete with studies related to corporate innovation (Aghion et al., 2013 ; Bernstein, 2015 ; Atanassov, 2013 ; Sapra et al...

.... Originality/value This study extends and contributes to the current literature by analysing the role of IC along with CG to boost the financial efficiency of banks in OIC countries. Intellectual capital Corporate governance mechanism Financial efficiency 2SYS-GMM C1 G34 O16 O34...

... 2023 25 04 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Corporate governance Risk-taking Firm performance Stakeholder theory Top 100 Vietnamese listed firms G32 G34 L25 An effective model of corporate governance...