This study seeks to assess the effect of Balanced Scorecard (BSC) on firm value based on evidence from quoted manufacturing companies in Nigeria. Secondary data constitute the main source of data collection. These data were obtained from annual reports of companies quoted on the Nigerian Stock...

In this paper, I analyse the main trade-offs between the economic value of the firm and its social value exploring how they are solved through corporate governance and regulation. To begin with, I show how firms generate social value while also increasing their long-term value under the...

This paper introduces a new hand-collected dataset tracking restrictions on shareholder rights at approximately 1,000 firms over 1978-1989. In conjunction with the 1990-2006 IRRC data, we track firms’ shareholder rights over thirty years. Most governance changes occurred during the 1980s. We...