Showing 1 - 10 of 43
This study delves into an interesting nexus of corporate governance mechanism and corporate social responsibility (CSR) disclosure in the Chinese listed firms. This research edifies the prevailing literature by integration of neo-institutional theory and empirical examination of the impact of...
Persistent link: https://www.econbiz.de/10012923055
Persistent link: https://www.econbiz.de/10012252760
Purpose – The study examines the effect of Islamic values on the extent of voluntary corporate governance (CG) disclosure. In addition, we investigate the effect of traditional ownership structure and CG mechanisms on the extent of voluntary CG disclosure.Design/methodology/approach – We...
Persistent link: https://www.econbiz.de/10013002108
We examine the relationships among religious governance, especially Islamic governance quality (IGQ), national governance quality (NGQ), and risk management and disclosure practices (RDPs), and consequently ascertain whether NGQ has a moderating influence on the IGQ-RDPs nexus. Using one of the...
Persistent link: https://www.econbiz.de/10012947965
Purpose: This paper investigates the effect of corporate board attributes, ownership structure and firm-level characteristics on both corporate mandatory and voluntary disclosure behaviour in annual reports of Libyan firms.Design/methodology/approach: Multivariate regression techniques are used...
Persistent link: https://www.econbiz.de/10012950358
The 2007/2008 global financial crisis has reignited the debate regarding the need for effective corporate governance (CG) through sound risk management and reporting practices. This paper, therefore, examines the crucial question of whether the quality of firm-level CG has any effect on the...
Persistent link: https://www.econbiz.de/10013035407
Purpose – This paper investigates the level of compliance with, and disclosure of, corporate governance best practice recommendations, and the firm- and country-level factors that can explain discernible differences in the level of compliance with, and disclosure of, corporate governance best...
Persistent link: https://www.econbiz.de/10012915348
Persistent link: https://www.econbiz.de/10012917960
Purpose: This paper investigates the level of voluntary compliance with, and disclosure of, corporate governance best practices, and the extent to which board characteristics and shareholding structures can explain discernible differences in the level of voluntary corporate governance disclosure...
Persistent link: https://www.econbiz.de/10012921856
Our study analyses the nature, quality and extent of human resource disclosures (HRDs) of UK Financial Times Stock Exchange (FTSE) 100 firms by relying on a novel disclosure index measuring the depth and breadth of disclosures. Contextually, we focus on the five-year period following the then...
Persistent link: https://www.econbiz.de/10013240916