The upward trend in women’s representation on executive and supervisory boards of major companies in Germany continued in 2022, although the overall momentum has slowed yet again. Growth on executive boards in particular has slowed, as the most recent DIW Berlin Women Executives Barometer...

Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...

Directors and officers liability insurance (D&O insurance) has gradually emerged as a vital component of external governance mechanism, allowing the appropriate transfer of decision-making risks to insurance companies. While D&O insurance can serve as an incentive for directors to actively...

Following corporate governance endorsement of demographic diversity of ownership and control through Black economy empowerment programme in South Africa; this study analysis impacts of managerial ownership on firm performance and implementation of demographic diversity of ownership and control of...

Working capital management (WCM) is a key factor in the success of manufacturing companies when credit is restricted, as is the case in the current climate caused by the COVID-19 crisis. The main purpose of this paper is to investigate the relationship between working capital management,...

While research on stock listing is abundant, little evidence is obtained for banks that are usually excluded from the research sample, especially for the ones from emerging markets. This paper examines the operating performance of Chinese banks surrounding the stock listing. The results show...

The quality of financial reporting shows how informative the accounting numbers are for decision-making. Because business outlook can influence financial reporting quality, this study examined predictable, moderately predictable and unpredictable business outlooks. The study randomly selected...