...Martha Coleman; Abdul-Rashid Abdul-Rahaman; Lydia Nyankom Takyi; Kingsley Anfom Purpose This study looks at the influence of corporate governance mechanisms on accrual earnings management taking into consideration the moderation of internationalization. Design/methodology/approach This study...

... critical questions: (1) How do corporate governance constructs associate with sustainability parameters, particularly ESG and BGD with SCI? (2) What are the path, direction, and magnitude of association between BGD and ESG performance? (3) Does this association consistently apply across service...

... earnings management. We discover that this baseline relationship for business group-affiliated firms is stronger; however, the moderation effect is weaker under stronger corporate governance and the involvement of high-quality auditors. Practical implications The study suggests that the governing...

...Ranjit Tiwari; Akshita Arora Purpose In today’s knowledge-based economy, companies are hugely driven by intangible resources such as intellectual capital. However, whether corporate governance of a company drives intellectual capital is less explored in emerging economies. We examine the impact...

... Limited 2023 Emerald Publishing Limited Licensed re-use rights only Corporate governance Board diversity Accounting-based performance Market-based performance Resource-based view theory Pakistan The board composition is vital in the literature on corporate governance (Adams...

... partially applies in the Indian context. Originality/value This study contributes to the field of corporate governance in the twenty-first century by investigating the subject of women's participation on boards in the context of a rising market and its potential influence on sustainability performance...

...Hanen Ben Fatma; Jamel Chouaibi Purpose The purpose of this paper is to examine the impact of the characteristics of two corporate governance mechanisms, namely, board of directors and ownership structure, on the firm value of European financial institutions. Design/methodology/approach Using...

... © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Risk disclosures Firm value Corporate governance Emerging market Major corporate debacles such as; Enron (2001, US), WorldCom (2002, US), Nortel (2003, Canada) and Satyam (2009, India) had...

...Martha Coleman; Mengyun Wu Purpose This study investigates the impact of corporate governance (CG) mechanisms with inclusion of compliance and diligence index on corporate performance (CP) of firms in Nigeria and Ghana. It further examines the moderating effect of financial distress...

.... Corporate governance Managerial entrenchment Firm performance Corporate social responsibility (CSR) By the advent of joint-stock companies and more generality of the firm ownership, a new phase began for the firm management. The market system is organized in a way that the firms’ owners...

...Samridhi Suman; Shveta Singh Corporate governance Corporate investments R&D Capital expenditures Empire-building Quiet life Corporate governance is “the system by which companies are directed and controlled” (Cadbury, 1992). It describes the rights and obligations of all...

...Mahdi Salehi; Mahbubeh Mahmoudabadi; Mohammad Sadegh Adibian Purpose The purpose of this paper is to evaluate the qualitative effect of corporate governance components, in the form of managerial entrenchment index, on earnings management and innovation. Design/methodology/approach...

... is to examine relationship between corporate governance (CG) and firm performance for a set of 255 foreign-funded firms in the form of foreign direct investment (FDI) and private equity (PE). The authors employ a wide range of CG measures including board size, meetings, board gender and foreign ownership which...

... 2017 Emerald Publishing Limited Licensed re-use rights only Corporate governance Quantile regression Real performance Value creation and firm performance are among critical concerns for shareholders. The challenge of separating management and ownership creates an agency problem...

... to Pakistani firm boards negatively impacts firm value. Originality/value This study adds to a growing body of empirical evidence that suggests that agency theory-based corporate governance recommendations adopted in developed economies may not be relevant to emerging economy firms. Performance...

... management in the public domain to critically assess and extend existing theory and to suggest alternative trajectories on the road to performance governance. © Emerald Group Publishing Limited 2012 Performance management Performance governance Corporate governance Public sector organizations...

...Nina Smith; Valdemar Smith; Mette Verner Purpose This paper aims to examine the relationship between management diversity and firm performance in the case of women in top executive jobs and on boards of directors. Corporate governance literature argues that board diversity is potentially...