... duality ( CEOD ) on the nexus among AC characteristics and corporate SP . Likewise, this study considers several control variables within the tested models, such as corporate governance mechanisms and firm size. Design/methodology/approach This study uses a sample of the listed firms in the Gulf...

... of the CC BY 4.0 licence. Corporate governance Capital structure Corporate finance Environmental social and governance In recent years, regulators and policymakers have paid increasing attention to the consequences of climate change in the economic system (Financial Stability Board [FSB...

... as the dynamics of mediation and moderation. Figure 1 presents conceptual model showing the mediation and moderation dynamics between institutional ownership and equity market misvaluation. Corporate governance Common institutional ownership Equity market misvaluation Product market competition Stock...

... Board of directors Gender diversity Family ownership Corporate governance Gulf Cooperation Council Environmental accounting Stakeholders demands concerning corporate commitments to the environment have risen for a number of reasons, including corporate scandals, diminishing natural...

... Limited 2025 Emerald Publishing Limited Licensed re-use rights only Corporate governance Board of diversity Gender diversity Age diversity National diversity Due to the recent prevalence of minorities and age in the workforce (The Public Authority for Civil Information, 2019...

...Sourour Ben Saad; Mhamed Laouiti; Aymen Ajina Purpose This study aims to provide further insights into the connection between corporate social responsibility (CSR) and companies’ credit ratings, while also exploring the role of corporate governance as a moderating factor. The hypotheses...

...Marcellin Makpotche; Kais Bouslah; Bouchra M’Zali Purpose This study aims to exploit Tobin’s Q model of investment to examine the relationship between corporate governance and green innovation. Design/methodology/approach The study is based on a sample of 3,896 firms from 2002 to 2021...

... of any commercial bank. Hence, it is extremely essential to examine the factors affecting the business results of commercial banks. Modern corporate governance encourages the participation of women in key positions in the enterprise. Many countries have enacted gender quota laws for corporate boards...

... is sensitive to CSRDQ measurement. Practical implications This study informs stakeholders on the drivers of CSRDQ. Mauritius authorities could revise the corporate governance code to enhance CSRDQ, and the Stock Exchange of Mauritius could also provide regulations/guidance to listed companies to improve...

... debt of local government Corporate governance Asset pricing Capital market Corporate finance Cost of capital G30 H74 H63 R41 National Natural Science Foundation of China 72072049 71772154 Zhejiang Key Program for Emerging & Interdisciplinary Research 21XXJC03ZD...

.... Findings The study shows that energy efficiency is associated with firm value, and the role of analyst coverage as an external corporate governance mechanism is positive and significant on the value relevance of energy efficiency. Furthermore, this study documents that the relationship is shaped...

... Corporate governance Financial crisis Board of directors Corporate finance There was an interest in the political connection literature since the publication of the seminal work of Fisman (2001) . The political connection is the power of politicians to connect with the banks to finance firms...

... rate of RPT proposals. Moreover, this positive relationship is strengthened when the corporate governance is poor, the negative media coverage is high, and the on-site attendance of minority shareholders is high. Conversely, good corporate governance and high positive media coverage can weaken...

... Loan performance Corporate governance Earnings quality and management Islamic finance and accounting Islamic banking has grown remarkably over the past several decades. About 400 Islamic financial institutions operate in 58 states globally (The World Bank, 2014). According to the Islamic...

...Alfonso Mendoza-Velázquez; Luis Carlos Ortuño-Barba; Luis David Conde-Cortés Purpose This paper aims to examine the dynamic nexus between corporate governance (CG) and firm performance in hybrid model countries. It also investigates the effect of horizontal agency conflicts on CG adherence...

... 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Innovation Corporate governance Pay gap R&D efficiency Pay equity theory extends social comparison theory and applies it toward pay issues (Adams, 1963 , 1965 ; Shaw, 2014...

... banks from 2007 to 2015, this paper examines the interplay among the fair-value measurement, corporate governance disclosure and voluntary social responsibility disclosure. In addition, the paper examines the extent of such disclosure of mandatory items (fair-value measurement) versus voluntary items...

... 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only CEO succession Corporate governance Board of directors CEO turnover Can the composition of the board of directors help mitigate the friction costs associated with CEO turnovers...

... hand-collected changes in hedging voluntary disclosures and hand-collected derivative position data to investigate the interaction of corporate governance and voluntary disclosure. The sample allows for analysis between three sub-samples: companies that do not make changes in hedging and do not hedge...

... mechanism over earnings management relative to corporate governance. Also, as corporate governance can scrutinize managers’ behavior, this study also examines whether there is a substitutive relation between shareholder proposals and corporate governance mechanism. Design/methodology/approach First...