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1-20 of 22
Keywords: Corporate Governance
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Journal Articles
Too much talk, too little truth? Corporate governance and greenwashing in Latin America’s leading firms
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International Journal of Ethics and Systems 1–20.
Published: 18 March 2026
...Ana Lidia de Oliveira Silva Ramalho; Marcelle Colares Oliveira; Alan Bandeira Pinheiro Purpose The purpose of this paper is to investigate whether corporate governance mechanisms influence greenwashing practices within the Latin American context. Design/methodology/approach The analysis draws...
Journal Articles
The role of dark triad leadership in manipulative accounting, accountability mechanism and economic inequality reinforcement: a theoretical approach
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International Journal of Ethics and Systems 1–33.
Published: 20 January 2026
... of the individual dark triad traits on corporate governance systems. Most of the studies echo the consequences of dark triad traits at individual or micro level (Wijayanti et al., 2024 ; Mutschmann et al., 2022). These traits, often obscured beneath professional veneers, can significantly distort...
Journal Articles
International Journal of Ethics and Systems 1–35.
Published: 02 September 2025
... may be seen at Link to the terms of the CC BY 4.0 licence. State-owned enterprises (SOEs) Corporate scandals Systematic literature review Ownership concentration Corporate governance Portuguese Foundation for Science and Technology (FCT) UIDB/04043/2020 UIDP/04043/2020...
Journal Articles
CEO overconfidence and corporate social responsibility: exploring the moderating role of governance
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International Journal of Ethics and Systems (2025)
Published: 24 April 2025
... in examining the connection between executive confidence, corporate governance and CSR initiatives in an emerging economy, i.e. India. Moreover, this work distinctively integrates a comprehensive governance index as a moderating factor, instead of relying on a single governance indicator, to understand...
Journal Articles
Ethical banking practices: a comparative analysis of Islamic and conventional banks in GCC countries
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International Journal of Ethics and Systems (2024)
Published: 17 December 2024
..., theoretical foundations include theories and critiques on the economic effects of capitalism, socio-economic justice and ethical principles grounded in the Islamic finance system. The elements of the Agency Theory expand the understanding of the consequences for corporate governance and ethical behavior...
Journal Articles
Corporate governance, earnings management and the moderating role of political connections: evidence from the Gulf Co-operation Council countries
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International Journal of Ethics and Systems (2026) 42 (1): 155–181.
Published: 05 July 2024
...Abiot Mindaye Tessema; Muhammad Kaleem Zahir-Ul-Hassan; Ammad Ahmed Purpose The purpose of this study is to examine the influence of corporate governance (CG) mechanisms on earnings management (EM) within the Gulf Co-operation Council (GCC) countries. In addition, the impact of firm’s political...
Journal Articles
The ethical value disclosure index from the lens of SDG 16 and institutional theory
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International Journal of Ethics and Systems (2023) 39 (3): 612–628.
Published: 12 August 2022
... to measure the level of commitment supporting the SDG 16 promote effective, accountable and transparent institutions at all levels. Besides the EPM, the magnitude of adhering to corporate governance practices is laid out in the MCCG. The first MCCG was introduced in 2000 and revised several times since...
Journal Articles
How diverse are Shariah supervisory boards of Islamic banks? A global empirical survey
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International Journal of Ethics and Systems (2023) 39 (2): 312–341.
Published: 31 May 2022
.... Practical implications This paper provides insights for IBs and policymakers concerned with the corporate governance of IBs and all Islamic financial institutions. First, it offers an excellent bird’s-eye view of the status of diversity in SSBs of IBs. Second, it motivates policymakers and standard-setting...
Journal Articles
The effect of small business financing decision on business performance in Ghana: the moderated mediation role of corporate governance system
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International Journal of Ethics and Systems (2023) 39 (2): 264–285.
Published: 17 May 2022
...Lexis Alexander Tetteh; Amoako Kwarteng; Emmanuel Gyamera; Lazarus Lamptey; Prince Sunu; Paul Muda Purpose The paper aims to investigate the role of corporate governance in the relationship between small businesses financing choice decisions on the business performance. Design/methodology...
Journal Articles
Corporate governance and value relevance of accounting information: Evidence from Kuwait
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International Journal of Ethics and Systems (2020) 36 (2): 249–262.
Published: 08 April 2020
... of non-executives and role duality as proxies of effective corporate governance on the value relevance of financial reporting for 178 firms on the Kuwait stock exchange in 2013. Regression analysis based on Ohlson’s (1995) valuation model was used to test hypotheses. Findings The authors found...
Journal Articles
Corporate governance reporting in Bangladesh
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International Journal of Ethics and Systems (2020) 36 (1): 42–57.
Published: 10 October 2019
...Abdur Rouf; M. Akhtaruddin Purpose This study aims to investigate the extent and nature of corporate governance reporting (CGR) in corporate annual reports of Bangladesh. The aim of the study to test empirically the relationship between corporate governance (CG) and CGR by the listed companies...
Journal Articles
The corporate governance–risk-taking nexus: evidence from insurance companies
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International Journal of Ethics and Systems (2018) 34 (4): 493–509.
Published: 26 October 2018
...Ahmed A. Elamer; Aws AlHares; Collins G. Ntim; Ismail Benyazid Purpose This study aims to examine the impact of internal corporate governance mechanisms on insurance companies’ risk-taking in the UK context. Design/methodology/approach The study uses a panel data of all listed insurance...
Journal Articles
The effect of stakeholder pressure and corporate governance on the sustainability report quality
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International Journal of Ethics and Systems (2018) 34 (2): 233–249.
Published: 14 May 2018
...Astrid Rudyanto; Sylvia Veronica Siregar Purpose The purpose of this study is to examine the effects of stakeholder pressure and corporate governance on the quality of sustainability report. This study uses environment, employee, consumer and shareholder as stakeholders, while board...
Journal Articles
The role of corporate governance in intellectual capital disclosure
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International Journal of Ethics and Systems (2018) 34 (1): 101–121.
Published: 12 February 2018
...Mishari M. Alfraih Purpose This paper aims to examine the influence of corporate governance mechanisms on the extent of intellectual capital (IC) disclosure among companies listed on the Kuwait Stock Exchange (KSE). Design/methodology/approach A content analysis approach was used...
Journal Articles
Corporate governance, product market competition and firm performance: evidence from Iran
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Humanomics (2017) 33 (1): 38–55.
Published: 13 February 2017
...Mahdi Moradi; Mohammad Ali Bagherpour Velashani; Mahdi Omidfar Purpose The purpose of this study is to investigate the effect of product market competition and corporate governance on firm’s management performance in the Tehran Stock Exchange market. According to the research literature...
Journal Articles
The relationship between agency theory, stakeholder theory and Shariah supervisory board in Islamic banking: An attempt towards discussion
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Humanomics (2017) 33 (1): 75–83.
Published: 13 February 2017
... background explaining corporate governance from the Islamic perspective is necessary to conduct research analysing corporate governance in Islamic banks. Design/methodology/approach The authors followed a critical review discussion; this method takes into consideration presenting important theories...
Journal Articles
Enhancing management integrity through auditability concept: a literature review
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Humanomics (2016) 32 (4): 516–524.
Published: 14 November 2016
...Razana Juhaida Johari; Sayed Alwee Hussnie Sayed Hussin Purpose The purpose of this paper is to highlight the importance of auditability concept as one of the corporate governance indicators that could increase the management integrity practices and public confidence toward the organizations...
Journal Articles
Corporate governance disclosure in the annual report: An exploratory study on Indonesian Islamic banks
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Humanomics (2013) 29 (1): 4–23.
Published: 15 February 2013
...Salim Darmadi Purpose The purpose of this paper is to explore disclosure on corporate governance mechanisms in annual reports of Islamic commercial banks in Indonesia. Design/methodology/approach Employing a sample comprising seven Islamic commercial banks in Indonesia, the present study...
Journal Articles
Comparative study of the performance of Islamic and conventional banks: The case of Malaysia
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Humanomics (2013) 29 (1): 43–60.
Published: 15 February 2013
... are also considered. Corporate governance issues and economic conditions are also included in the analysis. Design/methodology/approach A total of 14 banks (nine conventional and five Islamic) were considered over the period of 2005‐2009. Three stages of analysis were performed. First, descriptive...
Journal Articles
The quality and determinants of voluntary disclosures in annual reports of Shari'ah compliant companies in Malaysia
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Humanomics (2013) 29 (1): 24–42.
Published: 15 February 2013
... disclosures by ShCCs and corporate governance attributes in the Malaysian context. © Emerald Group Publishing Limited 2013 There has been an increasing body of literature on corporate voluntary disclosure (CVD) practices worldwide (Chau and Gray, 2002 ; Eng and Mak, 2003 ; Prencipe, 2004...
