Corporate political activity (CPA) represents a strategy whereby firms attempt to influence government policymaking, to advance their strategic goals; firm owners may benefit from it. However, other research indicates that CPA is uncertain and increases information asymmetries between owners and...

Purpose – The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms. Design/methodology/approach – Year-ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed....

The present study's major objective consists in providing an empirical examination of the effect of the information asymmetry variables on the IPOs underpricing on the French market, based on the agency theory. The results have shown that the securities' underpricing can be explained by...

This study examines annual report disclosures of executive stock option(s) (ESOs) values by Australian listed companies for periods ending 2002 and 2003. This period was a 'one-time' window of opportunity in which the Australian regulations for disclosing option values in financial statements...

This study explores the roles of the board of directors (BOD) (as a proxy for board performance) in Malaysian listed companies and examines the relationship between board roles and firm performance. Four board roles (strategy, service, monitoring, and resource dependence) are considered in this...

The objective of this article was to measure the level of adherence of the practices of corporate governance in Brazilian football clubs. The adoption of good practices of corporate governance has its purpose to guide the model of management of clubs and to increase the capacity of aggregation...