... 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...

... 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 The audit...

... 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...

... Corporate governance Co-opted directors Dividend policy C26 C33 G35 Corporate dividend policies have attracted increasing interest among scholars. Using the agency theory, several studies have framed the role of dividends within the potential conflicts arising from the divergence...

... 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...

... © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only H1. Equity ownership by FIIs is positively associated with the value of excess cash holdings. Foreign institutional investors Corporate governance Cash holdings Excess cash holdings...

... 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...

... Corporate governance Board gender diversity ESG controversies Environmental impact The consequences of climate change are already being felt globally, and unless action is taken soon, the future effects will be much more severe (Issa and Zaid, 2023). Europe, like other regions in the world...

...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...

... that audit committees’ responsibilities are similar in both China and the UK. The major differences are the audit committees’ duties, corporate governance guidelines and the requirement of independent audit committee members. The UK’s code (Elsayed et al., 2022 ; George, 2018) plays a significant...

...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...

..., 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, impression management and aggressive accounting (Kim, 2015 ; Van Rinsum et...

... is known about how corporate governance (CG) influences the CS of German non-financial firms which operate within a stakeholder-oriented CG environment. The important question that needs to be answered is whether BCs influence the CS practices of German non-financial firms. This question is very relevant...

... 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...