...Chien-Hui Chuang; Yan Lin; Zih-Teng Lin Purpose The purpose of this study is to examine how effective corporate governance can mitigate the negative effects of insider pledging. The paper focuses on several board characteristics that are associated with corporate governance: board size...

...Nana Konama Darteh; Gloria Fiorani Purpose This paper aims to examine the extent of sustainability reporting by state-owned enterprises (SOEs) in Sub-Saharan African ( SSA ) countries and its relationship with selected board characteristics (size, independence, gender diversity and meetings...

... tone Tax avoidance Corporate governance Board characteristics Ownership structure Pakistan Within the constantly evolving landscape of accounting literature, narrative disclosure tone has emerged as a critical topic for researchers, practitioners and regulators (e.g. Cazier et al...

... the selection by corporate boards of a particular model (sustainability and/or integrated). This study aims to examine if and to what extent board characteristics may influence the choice of companies to voluntarily publish a sustainability report, an integrated report or both of them, and if moderating...