... and researchers. Additionally, a significant research gap exists in terms of the integrated corporate governance's effect on responsible innovation. Hence, in this study, we investigate the concept of responsible innovation and the effect of board diversity on German companies. Design/methodology/approach Our...

...Antonio Iazzi; Andrea Vacca; Michael Christofi; Ioanna Stylianou Purpose This study examines the non-linear relationship between tax aggressiveness (TA) and firm value, investigating the influence of corporate governance mechanisms on the level of TA held by a company. While prior research...

...Ikram Ben Salah; Aida Kammoun Purpose The aim of this article is to investigate the impact of blockchain technology on corporate governance. Design/methodology/approach The sample for this study extends from 2010 to 2022 and includes data from 197 companies. The study uses a regression...

... declare that they have no conflict of interest. 09 08 2022 26 01 2023 28 02 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Corporate governance Board attributes Board gender diversity Environmental performance Carbon...

... et al., 2020 ; Al-Sayani et al., 2020 ; Yan et al., 2019 ; Roussy and Rodrigue, 2018). Corporate governance Audit committee Impression management Quality of the financial reporting Narrative Disclosure in financial and narrative reporting directed...

...Maria Elisabete Neves; Adriana Santos; Catarina Proença; Carlos Pinho Purpose The main goal of this paper is to study the influence of some corporate governance, corporate social responsibility (CSR), and corporate-specific characteristics on the performance of Iberian-listed companies. Design...

... theory ideology, which considers that sturdy and well-established corporate governance (CG) paradigms minify the magnitude of cash held by companies. Furthermore, the findings distinctly unveil that the impact of board attributes is more positive under a high level of political connections. Research...

...Asma Houcine; Mouna Zitouni; Samir Srairi Purpose The purpose of this paper is to investigate whether Financial Reporting Quality (FRQ), Corporate Governance and IFRS affect investment efficiency of French listed companies. Design/methodology/approach Based on a sample of 125 French firms...

... in the context about the corporate social responsibility and sustainability issues. It makes an important contribution to the academic literature by adding to the limited body of research on integrated reporting and corporate governance in an ESG company setting. The study is also important for practitioners...

...Ece Acar; Serdar Ozkan Purpose The purpose of this paper is to illustrate the extent of disclosure of provisions reported under IAS 37 provisions, contingent liabilities and contingent assets and explore the relation between provisions and corporate governance. Design/methodology/approach...

... evidence that institutional factors are strong determinants of this association. Specifically, the results show that firms from countries within the Anglo-American corporate governance model, which provides greater protection of shareholder rights, ensures strict enforcement of law, and scores high...