... that discourages executives from fully utilizing their management skills. The findings have important policy implications for corporate governance and executive compensation design, suggesting companies should reconsider heavy reliance on inside debt that may inadvertently suppress executive talents...

...@dau.edu.sa 12 09 2024 31 01 2025 13 03 2025 14 03 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Tax avoidance Audit committee chair expertise Taxation Real earnings management Corporate governance...

... to internalize gender-inclusive values and, thus, exhibit a more favorable attitude toward female representation in corporate governance. Design/methodology/approach This study examines the effects of a CEO with a daughter, multiple daughters and specifically a daughter as their first-born child...

..., suggesting that female board members may promote more conservative cash management practices. However, this relationship weakens post-quota implementation, becoming statistically insignificant. This implies that while quotas increase female representation, they do not necessarily enhance corporate governance...

... This study contributes to the corporate governance literature by offering new insights on the link between board gender diversity and the demand for audit quality. Beyond confirming a negative relationship between board gender diversity and the demand for quality audit, this study provides new insights...

...-financial firms in the S&P350-Europe index over a seven-year period, 2013–2019. Data collection used several data sources. In particular, information about CFOs was manually collected from firms’ websites and through the LEXIS/NEXIS database. Financial data and general corporate governance information...

... between gender diversity on boards and corporate financial strategies in the Australian context, enriching the global conversation on the significance of gender diversity in corporate leadership. Gender diversity Cash holdings Corporate governance G30 G34 J16 In recent years...

...Musa Ghazwani; Ibrahim Alamir; Rami Ibrahim A. Salem; Nedal Sawan Purpose This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how board and audit committees’ characteristics...

...Annisa Abubakar Lahjie; Riccardo Natoli; Segu Zuhair Purpose This study aims to examine the influence of corporate governance (CG) and corporate social responsibility (CSR) on firm value while accounting for the impact of information asymmetry. Design/methodology/approach This empirical...

... there is greater consensus on the positive impact of FIIs on corporate governance and firm-level strategic decisions, their monitoring role in the valuation of excess cash holdings remains largely unexplored. This lack of evidence is surprising given the significance of stronger governance controls in curbing...

... deters early-stage earnings management strategies, while protecting shareholder interests, in latter stages, leads to a decrease in earnings management. Practical implications The findings suggest that corporate governance should be customized to the specific stage of the SMEs life cycle...

.... Ayman Issa can be contacted at: mr-ayman-i-f-i@hotmail.co.uk 02 03 2023 27 04 2023 11 06 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Corporate governance Board gender diversity ESG controversies Environmental impact...

...Ernest Ezeani; Rami Ibrahim A. Salem; Muhammad Usman; Frank Kwabi; Bilal Purpose Prior studies suggest that corporate cash holding will reflect firms' corporate governance (CG) environment. Consistent with this prediction, this study aims to examine the impact of board characteristics on firms...

...Engy ELsayed Abdelhak; Khaled Hussainey; Khaldoon Albitar Purpose This study aims to examine the impact of internal corporate governance and audit quality on the level of COVID-19 disclosure in Egypt. Design/methodology/approach The authors use manual content analysis to measure levels...

...Maria Elisabete Neves; Catarina Proença; Beatriz Cancela Purpose This paper aims to analyze the corporate governance and corporate social responsibility (CSR) determinants of the Portuguese listed companies’ performance, considering a different point of view by managers, shareholders and other...

... in 2002 under the corporate governance code (Chinese Securities Regulatory Commission, 2002). The majority of the audit committee should consist of independent directors, and an independent director should chair it. Furthermore, at least one independent director from the audit committee should have...

...Tony Abdoush; Khaled Hussainey; Khaldoon Albitar Purpose Due to stakeholders’ concerns on the contribution of corporate governance in monitoring insurance companies during financial crisis, this study aims to investigate whether and how various corporate governance practices would have affected...

... to misrepresent their earnings and improve financial reporting quality (Cho and Chun, 2016 ; Gerged et al., 2020 , 2021 ; Alhaddad et al., 2021). In contrast, weaker corporate governance (CG) encourages managers to engage in various financial malpractices, including EM, profit smoothing...

... for outsiders to verify (Athanasakou et al., 2009). Few studies have documented the impact of board characteristics (BCs) on CS practices of firms in the UK and USA (Haw et al., 2011 ; Zalata and Roberts, 2016). However, not much is known about how corporate governance (CG) influences...

... provides important policy and practitioner implications in the field of corporate governance by highlighting the necessity of imposing stricter limits on the number of directorships allowed for board directors. Crucially, the empirical evidence implies that limited directorships ensure that directors...