Keywords: corporate governance
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Journal Articles
Review of Accounting and Finance 1–33.
Published: 21 July 2026
...-country variations in EM and using the GLOBE framework, a more comprehensive typology of culture than traditional Hofstede-based approaches. The authors emphasize that balanced gender diversity can strengthen ethical conduct and corporate governance when considered in conjunction with cultural...
Journal Articles
Journal Articles
Review of Accounting and Finance (2026) 25 (3): 401–433.
Published: 07 April 2026
... 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...
Journal Articles
Journal Articles
Journal Articles
Review of Accounting and Finance (2025) 24 (3): 329–352.
Published: 04 February 2025
... of a mixture of men and women to provide “board diversity” and solve the agency theory problem. This theory is based on the idea that corporate governance should be structured in such a way as to ensure adequate oversight, notably through control mechanisms, while aligning the interests of shareholders...
Journal Articles
Review of Accounting and Finance (2024) 23 (3): 330–352.
Published: 06 February 2024
...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...
Journal Articles
Review of Accounting and Finance (2024) 23 (2): 280–309.
Published: 08 January 2024
...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...
Journal Articles
Review of Accounting and Finance (2023) 22 (5): 584–601.
Published: 20 July 2023
... Publishing Limited Licensed re-use rights only Board of directors CEO and management Corporate governance Financial institutions G3 G21 G34 Good business performance is both a driving force for development and a condition for the survival of any commercial bank. It affirms...
Journal Articles
Journal Articles
Journal Articles
Review of Accounting and Finance (2023) 22 (2): 249–265.
Published: 27 March 2023
.... 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...
Journal Articles
Review of Accounting and Finance (2023) 22 (2): 206–226.
Published: 27 February 2023
... Political connections Finance VOS Bibliometric analysis Corporate governance Financial crisis Board of directors Corporate finance D72 G21 G28 G38 There was an interest in the political connection literature since the publication of the seminal work of Fisman (2001) . The political...
Journal Articles
Journal Articles
Review of Accounting and Finance (2023) 22 (1): 1–36.
Published: 23 December 2022
... Islamic banking Islamic financial contracts Financial intermediation Cost efficiency Loan performance Corporate governance Earnings quality and management Islamic finance and accounting This is possible because Islamic banks have more lending power as they have excess liquidity due...
Journal Articles
Review of Accounting and Finance (2022) 21 (1): 32–58.
Published: 23 February 2022
...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...
Journal Articles
Review of Accounting and Finance (2020) 19 (2): 271–287.
Published: 09 April 2020
... principals and agents (Jensen and Meckling, 1976). The literature has identified several corporate governance features that serve key roles in disciplining managerial behavior and mitigating agency problems. One such prominent feature is ownership structure, particularly ownership by institutional investors...
Journal Articles
Review of Accounting and Finance (2020) 19 (1): 30–47.
Published: 13 November 2019
... 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...
Journal Articles
Review of Accounting and Finance (2019) 18 (3): 456–482.
Published: 29 July 2019
... 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...
Journal Articles
Review of Accounting and Finance (2020) 19 (1): 5–29.
Published: 18 June 2019
... 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...

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