This essay explores the evolving landscape of corporate governance amid global disruptions and changing stakeholder demands. We argue that traditional governance models are unable to effectively address contemporary challenges such as technological advancements, sustainability pressures, and...

How does a board of directors respond to stringent transnational regulations on corporate governance? We explore this question in a case study that includes interviews with key governance actors of a bank dealing with regulatory changes in the European Union (EU) initiated in 2010 in response to...

Purpose This paper aims to analyze the thematic content of research addressing the relation between board of directors (BoD) and business transformation (BT) to obtain better understanding of status and to derive future areas of study. Design/methodology/approach This paper reviews literature...

The paper explores the impact of the gender composition of Boards of Directors on gender diversity and earnings gaps among executive management using administrative data on all Danish private sector firms from 1995 to 2018. We find that it is not the quantity of women directors but the quality...

Applying a mixed theoretical approach, this paper addresses the causal relationship between the presence of women on steering committees (SC) and in senior management positions and the firm's stock return, measured through the price-earnings ratio (P/E). To do so, we disaggregate the composition...

This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collected dataset of Portuguese-listed firms from...

In 2024, the share of women on the top decision-making boards of the largest companies in Germany increased. A solid 19 percent of all executive board members at the 200 largest companies are now women, and almost 26 percent of members at the 40 largest listed companies are women. The financial...

This study examines the role of board gender diversity in shaping cor‑ porate financial decisions, particularly in terms of debt structure and risk management. Focusing on the Tehran Stock Exchange, it explores how female representation on boards influences long‑term and short‑term...

Purpose - Defining co-opted directors as those who join a company's board after an incumbent chief executive officer assumes office, this study aims to investigate the influence of co-opted boards on bidder performance. Design/methodology/approach - This study applies ordinary least squares...

This paper investigates how board gender diversity (BGD) impacts information asymmetry (IA) and investment efficiency (IE), in addition to the moderating role of board gender diversity on the nexus between information asymmetry and investment efficiency in Egypt, motivated by the unclear lens...

This thesis investigates the influence of elite supervisory board members on the performance of German firms. Following the transformation of the German business landscape post-reunification, elite board members, characterized by their exceptional social capital, continue to play a crucial role....

The growing emphasis on sustainability in the business landscape has prompted scholars and industry practitioners to explore the role of corporate governance, particularly the board of directors, in promoting corporate sustainability. Companies are called upon to operate ethically and to...

The achievement of board effectiveness has been the subject of substantial research and merits continued investigation. The topic has prompted many important and complex questions, all of which can be summarized by an enduring enigma: Why do similar boards of directors that govern comparable...