...Pritpal Bhullar; Chandra Shekhar Bhatnagar; Seshadev Sahoo Purpose This study aims to investigate the relationship between integrated reporting ( IR ) and various aspects of corporate governance through a systematic analysis of existing literature. It highlights critical areas where IR...

... in the nonprofit sector, this paper aims to inquire into the governance challenges facing nonprofit aid organizations in a donor–recipient partner relationship. In particular, the authors focus on the challenges of commercial diversification as the espoused alternative to aid-funding. A qualitative design...

...Paul Mather Purpose The COVID-19 crisis presents significant leadership and governance challenges and opportunities for organisations. This is a reflective commentary on how leaders and boards are responding to the crisis. Design/methodology/approach Drawing on personal experiences...

... the association between disclosure levels and governance mechanisms and other MFI characteristics. Using a large sample of 564 MFI firm-year reports in Bangladesh, the results show that the overall disclosure levels were around 70 per cent in 2010 and have not improved since 2004. The results also show...

...Janice Bell; Zahirul Hoque; Mindell Reiss Nitkin Purpose The purpose of this paper is to investigate the orientation of a firm's governance choices along a continuum of shareholder voice to managerial power and tests whether the governance orientation of a firm can survive regulation. Design...

...Andrew Goddard This paper is an attempt to theorise the recent changes to accounting practices in local government in the UK. The principal theory used is regulation theory, which incorporates aspects of hegemony theory and governance. Regulation theory attempts to explain major changes in national...