.... Additionally, it seeks to understand how governance factors at the corporate and country levels impact this relationship. The findings provide insights for corporate boards, investors and regulators on designing effective compensation policies to enhance the credibility of sustainability reporting. Design...

...-taking behavior. The inverse relationship holds for both business group-affiliated and standalone firms, with a stronger effect observed in stand-alone firms. While the impact is modest in group firms, ESG remains a significant governance tool, especially in complex structures. Our instrumental variable...

...Himanshu Seth; Akanksha Saxena Purpose To scrutinize the role of audit committee characteristics (i.e. audit committee independence, audit committee expertise and audit committee tenure) in attaining sustainability performance (i.e. environmental, social and governance performance). Design...

...Uttam Karki; Himanshu Seth; Vaneet Bhatia Purpose This study aims to scrutinize the role of environmental, social and governance (ESG) performance and its indicators in achieving working capital management (WCM) efficiency. Design/methodology/approach Using a sample comprising 520 firm-year...

...Eric Valenzuela; Michael Zheng Purpose The authors seek to analyze the impact of weak corporate governance by top executives of a firm on the firm's earnings reports. This research is meant to further emphasize the impact of co-opted executives on a firm, primarily through their impact on earnings...

...Vinay Datar; Ekaterina E. Emm; Bo Han Purpose The authors examine one special focus of Special Purpose Acquisition Companies (SPACs), namely environmental, social and governance (ESG) related investments. The authors document the performance of SPACs with and without ESG focus. Design...

...Ramya Rajajagadeesan Aroul; Sanjiv Sabherwal; Sriram V. Villupuram Purpose The purpose of the paper is to examine the relationship between the Environmental, Social and Governance (ESG) performance of Real Estate Investment Trusts (REITs) and their operational efficiency and performance. Design...

... as our findings indicate that bigger banks are better able to manage risk. Originality/value This study covers bank governance and risk committee, which are crucial in influencing the risk-taking behaviour of conventional and Islamic banks. Siew Peng Lee can be contacted at: leesp@utar.edu.my...

...Jayalakshmy Ramachandran; Nafis Alam; Chea Ei Goh Purpose To examine the impact of corporate governance on Cost of Capital (COC) and financial distress in the ASEAN countries. Design/methodology/approach We compiled a list of the 50 largest publicly listed firms by market capitalization...

... with their longer track record are less likely to suffer from IA and are thus in a better position to issue equity without negative signaling. We test the following hypothesis in terms of growth firms issuing equity vis-à-vis issuing debt: Governance Information asymmetry CFO Debt-equity choice...

... Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Governance Corruption Institutions Football Soccer FIFA L31 L83 K42 G39 In May 2015, FIFA’s top executives were arrested after allegations of bribery, fraud, and money laundering were made...

...Ashrafee Tanvir Hossain Purpose – The purpose of this paper is to examine the impact of governance quality on firms with multiple voting structures. Design/methodology/approach – The sample includes 487 acquisitions undertaken by dual-class firms from 1996 to 2009. The author used event...

... with the long-term legal obligations they create. This creates high transaction costs including sharing (and so bearing) risks. The purpose of this paper is to investigate the link between risk sharing and governance, providing a new perspective for analysis with less emphasis on transaction costs and more...

...Tanweer Hasan; Valentina Hartarska Purpose Microfinance practitioners have emphasized that appropriate control mechanisms are critical for the success of a microfinance institution (MFI). The purpose of this paper is to study the effects of external governance mechanisms on MFIs' performance...

... on minimum capital requirements. Demutualisation incentives may partially reflect the unsuitability of the mutual form of governance in larger, more sophisticated financial institutions, but there is also a significant risk of demutualisation based on wealth expropriation motives. Alternative policies...

...Edward Stringham; Peter Boettke When managers wish to raise external capital, investors must be able to trust that brokers and managers will not cheat them out of their money. To what extent is government regulation necessary for the existence of advanced financial transactions and, for that matter...