Search Results - subject_exact:"Corporate Governance"

Unveiling ESG controversy risks : a multi-criteria evaluation of whistleblowing performance in European financial institutions

Sklavos, George; Zournatzidou, Georgia; Sariannidis, … - 2026

Financial institutions face increased reputational, regulatory, and ethical risks as the frequency and complexity of Environmental, Social, and Governance (ESG) controversies increase. Whistleblowing mechanisms are essential in the context of institutional resilience and the mitigation of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611265

Corporate governance in Brazil and opportunistic behavior in the use of insider information

Ventura, Ana Flávia Albuquerque; Decourt, Roberto Frota; … - 2026

The opportunistic use of insider information generates adverse effects on capital markets, making its mitigation through robust corporate governance practices. This research analyzes the corporate governance mechanisms that reduce the signs of opportunistic insider trading, grounded in the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611385

Convergence, diversity, and divergence : the two axes of corporate law and governance

Gordon, Jeffrey N. - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615827

A leak in paradise : reputation repair policies after offshore data leaks

Bilicka, Katarzyna; Traini, Simone - 2026

We examine whether the public revelation of sensitive tax information prompts firms to adopt reputation repair policies targeting shareholders. Between 2013 and 2021, the International Consortium of Investigative Journalists (ICIJ) released leaked information on over 800,000 offshore entities...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015593100

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A leak in paradise : reputation repair policies after offshore data leaks

Bilicka, Katarzyna; Traini, Simone - 2026

Book / Working Paper

Employee voice and corporate governance : power and engagement for the environment

Bartosch, Julia; Nicklich, Manuel; Jackson, Gregory - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015596725

Corporate governance structures and firm value : the mediating role of financial distress in ASEAN construction companies

Firdaus, Anton; Afiah, Nunuy Nur; Suharman, Harry; … - 2026

This study tests the connectionbetween corporate governance structures and firm value, incorporating financial distress as a mediating mechanism among construction companies listed in ASEAN markets. Utilizing a sample of 58 firms drawn from an initial population of 169 companies over the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591630

Transplanting company law : shareholder protection in the Cape Colony

Fliers, Philip; Maphosa, Lloyd Melusi; Turner, John D. - 2026

In this paper, we examine the transplantation of British company law into the Cape Colony in the late nineteenth century. The Cape Colony Companies Act of 1892 was like its British counterpart in that it provided minimal investor protection. This meant that promoters were free to choose the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015606656

Shareholder empowerment and ownership structure in a free-contracting environment

Burkart, Mike; Miglietta, Salvatore; Ostergaard, Charlotte - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625006

Strategic human resource governance and forward-looking information disclosure : the role of board gender diversity and audit committee expertise

Kusumawati, Eny; A'zizah, Laila Oshiana Fitria; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625087

Him too? : analyzing the effects of epstein connections

Gertsberg, Marina; Pagel, Michaela; Volkova, Ekaterina - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626681

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Him too? Analyzing the effects of Epstein connections

Gertsberg, Marina; Pagel, Michaela; Volkova, Ekaterina - 2026

Book / Working Paper

In data we trust? : emerging policy and supervisory approaches to AI data use in financial services

Crisanto, Juan Carlos; Currat, Adrien; Ehrentraud, Johannes - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628198

Corporate governance and bank risk before and after the global financial crisis : evidence from India

Banerjee, Gaurango; Shetty, Shekar - 2026

This study examines the impact of corporate governance on sustainability-related risk in Indian banks across crisis and post-crisis periods. Using data from 37 public and private banks between 2006 and 2018, it analyzes how board characteristics influence liquidity and solvency risk. Panel...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628516

Eyes on the ball : activist campaigns and management’s response at the operational level

Lungeanu, Razvan; Wiersema, Margarethe - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638630

Navigating ESG challenges : the role of chartered accountants in corporate sustainability

Garefalakis, Alexandros; Despoina, Kounali; Angelaki, … - 2026

ESG criteria have become central to corporate sustainability, reshaping governance, reporting, and the accounting profession. This study investigates how chartered accountants engage with ESG by combining micro-level survey evidence from Greece with macro-level bibliometric analysis of global...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638930

Ownership matters : how family control affects the value of board chair types after CEO successions

Scheef, Christine; Zellweger, Thomas - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639512

Biopharmaceutical innovation: corporate governance for equitable global health

Gehl Sampath, Padmashree; Tulum, Öner; Lazonick, William - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639806

Board gender diversity and the value effect of climate change reporting : empirical evidence from an emerging market

Alnaim, Musaab; Metwally, Abdelmoneim - 2026

The current research examines the impact of climate change disclosure (CCD) on firm value (FV) of Egyptian listed non-financial companies. The current research also investigates the moderating role of board gender diversity (BGD). The study sample incorporates Egyptian non-financial companies...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643332

Corporate governance role in greenwashing and firm value nexus

Islahuddin, Islahuddin; Diantimala, Yossi; Ayudiastika, Zera - 2026

This study investigates how greenwashing affects firm value and whether corporate governance can mitigate its negative impact. The analysis is based on 760 companies in the energy, basic materials, and industrial sectors in Indonesia during 2020-2024. Moderated regression analyses using a random...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643347

Do CEO attributes matter in the nexus between board composition and cybersecurity risk disclosure? : evidence from South African firms

Ojeyinka, Titus Ayobami; Ajide, Folorunsho M.; … - 2026

In recent years, regulatory authorities, shareholders, managers, and governance bodies have been more aware of the growing wave of cyber threats and information security breaches and their effects on business operations. Cybersecurity risk disclosure has been recognized as a critical governance...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643945

Stakeholder governance and corporate purpose in certified B corps : minimizing conflict and fostering collaboration

Klettner, Alice; Karaomerlioglu, Dilek Cetindamar; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655840

Corporate responses to the threat of public shaming : evidence from the European Union

Soffe, Raphaëlle; Incerti, Trevor - 2026

Offshore wealth is estimated to equal 10% of global GDP. To curb tax avoidance, policymakers have adopted tax transparency reforms. We analyze the impact of the EU’s Directive on Public Country-by-Country Reporting, which mandates that large multinational corporations disclose key financial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015656695

Greenwashing as a corporate strategy : a bibliometric analysis of risks, governance, and heterogeneity

Wang, Fukai; Zhou, Wei; Zhang, Zhen - 2026

The persistence of greenwashing as a strategic corporate behavior reflects a financial tradeoff between risk and return. Current literature lacks an integrative framework explaining how these risks and institutional arrangements vary across distinct contexts. This study maps the intellectual...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653601

The effect of IFRS adoption on foreign investment in the Japanese equity market

Kubota, Yoshitaka; Takeda, Fumiko - 2026

This study investigates the effects of International Financial Reporting Standards (IFRS) adoption on foreign investment in the Japanese equity market. Previous research suggests that a positive relationship between IFRS adoption and foreign investment typically emerges when a country meets...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653764

The impact of applying corporate governance principles on enhancing the strategic operational performance of family businesses in Saudi Arabia : a field study

Alharbi, Mohammed Atiah - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632742

Corporate net zero targets : have they achieved anything?

Dietz, Simon; Hastreiter, Nikolaus - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015636205

Anticipatory effects of corporate tax shaming : evidence from the European Union

Soffe, Raphaëlle; Incerti, Trevor - 2026

Offshore wealth is estimated at 10% of global GDP. To curb tax avoidance, policymakers have adopted tax transparency reforms. We analyze anticipatory effects associated with the EU’s Directive on Public Country-by-Country Reporting, which mandates that large multinational corporations disclose...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668603

Costly firm supervision : the impact of statutory auditors on Italian firms

Fornasari, Federico; Miglino, Enrico; Rodano, Giacomo - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668105

Unequal in the spotlight : gender differences in how serving on prominent firms affects directors' new board appointments

Frankort, Hans T. W.; Fernandez-Mateo, Isabel; Brands, Raina - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015670456

Common ownership and CEO social ties across portfolio firms

Hutschenreiter, Dennis; Liu, Qianshuo - 2026

This paper examines whether common institutional ownership is associated with CEO connectedness across firms. We document that higher common ownership between two same-industry firms predicts a greater likelihood that a newly appointed CEO has preexisting social ties to the incumbent CEO of the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015662592

Corporate cybersecurity risk and data breaches : a systematic review of empirical research

Liu, Chelsea; Babar, Muhammad Ali - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667522

ESG disclosure and firm value : do audit committee characteristics and sustainability committee matter?

Metwally, Abdelmoneim; Abdalla, Gaber Sallam Salem; … - 2025

This study examines how ESG disclosure (ESGD) influences firm value (FV) in Saudi Arabia. It also analyzes the moderating roles of audit committee (AC) characteristics and sustainability committees (SC) on this relationship. The sample consists of 100 top non-financial firms listed on the Saudi...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015584389

The role of stock liquidity in blockholder governance : evidence from corporate social responsibility

Freund, Steven; Phan, Hieu V.; Sun, Lingna; Hong Vo - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015166675

The clash of "E" and "S" of ESG: just transition on the path to net zero and the implications for sustainable corporate governance and finance

Gözlügöl, Alperen Afşin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015324623

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The clash of 'E' and 'S' of ESG: Just transition on the path to net zero and the implications for sustainable corporate governance and finance

Gözlügöl, Alperen A. - 2021

Book / Working Paper

The clash of "E" and "S" of ESG: Just transition on the path to net zero and the implications for sustainable corporate governance and finance

Gözlügöl, Alperen A. - 2021

Book / Working Paper

The clash of "E" and "S" of ESG: just transition on the path to net zero and the implications for sustainable corporate governance and finance

Gözlügöl, Alperen Afşin - 2021 - First version: 08.11.2021

Edition: First version: 08.11.2021

Book / Working Paper

The clash of "E" and "S" of ESG : just transition on the path to net zero and the implications for sustainable corporate governance and finance

Gözlügöl, Alperen Afşin - 2021 - First version: 08.11.2021

Edition: First version: 08.11.2021

Book / Working Paper

CEO overconfidence and the speed of adjustment of cash holdings

El Kalak, Izidin; Goergen, Marc; Guney, Yilmaz - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015324774

Societal trust and information timeliness : international evidence

Zhang, Qiyu; Ding, Rong; Ding, Wenhong; Cao, Wenbin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015324775

Shareholder value orientation, corporate cash piles, and the myth of financial accumulation

Reddy, Niall - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372491

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Shareholder value orientation, corporate cash piles and the myth of financial accumulation

Reddy, Niall - 2023

Book / Working Paper

Beyond the CSO : how alternative attention carriers influence the role of CSOs on CSR

Korendijk, Marloes; Drogendijk, Henrieke Johanna - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372588

The impact of ownership on global strategy : owner diversity and non-financial objectives

Cuervo-Cazurra, Alvaro; Grosman, Anna; Mol, Michael J.; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374356

Good as gold or merely glitter? : elite board members' impact on firm performance

Timoschenko, Veronika - 2025

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....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330758

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Good as gold or merely glitter? Elite board members' impact on firm performance

Timoschenko, Veronika - 2025

Article

Board composition, audit committee characteristics, and R&D expenditure

Ginesti, Gianluca; Spanò, Rosanna; Campa, Domenico; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333109

Female chief financial officers (CFOs) and environmental decoupling : the moderating impact of sustainability board committees

Velte, Patrick - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333248

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Female chief financial officers (CFOs) and environmental decoupling. The moderating impact of sustainability board committees

Velte, Patrick - 2024

Article

Value-enhancing drivers of corporate governance in improving human rights due diligence : worldwide evidence

Torelli, Riccardo; Fiandrino, Simona; Scarpa, Francesco - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333321

Factors affecting the quality of accounting disclosures provided in the annual reports for Jordanian firms

Al-Mohareb, Manar; Gutiérrez Ponce, Herenia; Chamizo … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333351

Board capital and CEO power configurations to promote ESG performance : the case of the European banking industry

Remo-Diez, Nieves; Mendaña Cuervo, Cristina; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333715

The impact of cyber governance quality on dividend policy in mitigating cybersecurity breaches

Al-Mohareb, Manar - 2025

This study investigates the relationship between cyber risks and dividend policy, as well as how boards, as a governance mechanism, affect the dividend policy under cyber risk. This study collected firm-level financing, corporate governance, and control variables from the Bloomberg database...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015334574

Does environmental disclosure and corporate governance ensure the financial sustainability of Islamic banks?

Saqib Muneer; Singh, Ajay; Choudhary, Mazhar Hussain; … - 2025

The purpose of this study is to investigate the influence of environmental disclosure and corporate governance on the financial performance of Islamic banks in Saudi Arabia. This study highlights that sustainable practices are transparent with financial objectives using the religious framework...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337375

Corporate social responsibility committee : international evidence

Chu, Jenny; Li, Xi; Zou, Yuxia - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337415

How do credit ratings affect corporate investment efficiency?

Xiao, Di; Yu, Xinyu - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337875

On stakeholder theory and corporate investment under financial frictions

Mykhayliv, Dariya; Zauner, Klaus G. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338011

Drivers of merger and acquisition activities in Vietnam : insights from targets' perspectives and deal characteristics

Khoa Bui; Le, Tu D. Q.; Ngo, Thanh - 2025

This study empirically examines the determinants of merger and acquisition (M&A) activities in Vietnam from 2005 to 2020, which has not been examined before, using a fixed-effects model for a sample of 674 completed M&A deals. The results indicate that targets' corporate governance and deal...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338348