Search Results - subject_exact:"Vorstand"

The influence of corporate governance dimensions on carbon emission disclosure : the mediating role of financial performance

Kiswanto, Kiswanto; Dalilati, Ufi; Hadi, Caraka; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618680

Women on the executive and supervisory boards of large companies : the upward trend of recent years has largely stalled

Antezza, Arianna; Meiner, Alina; Wrohlich, Katharina - 2026

The proportion of women on the executive and supervisory boards of Germany's largest private companies has risen considerably since data collection for the DIW Women Executives Barometer began 20 years ago. While it was just over one percent on the executive boards of Germany's 200...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610288

Governing with health and safety in mind : favorable conditions for board OHS discussions in Swedish municipal contexts

Lornudd, Caroline; Welander, Jonas; Göransson, Sara; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614636

ESG reporting in the GCC : what is the added value of the family business? : contributions from the socioemotional wealth model

Nimer, Khalil; AbuGhazaleh, Naser M.; Bani-Mustafa, Ahmed; … - 2026

This study investigates family control and ESG disclosure in the GCC. We challenge Western agency assumptions by examining how internal governance and firm maturity condition this link, testing the Socioemotional Wealth (SEW) model in a patriarchal context.We utilize a balanced panel of listed...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616422

Knowledge in the diversity-efficiency nexus : how board composition shapes sustainable resource use in emerging markets

Núñez-Laguna, Ivette; Gambetta, Nicolás; … - 2026

Even though sustainable resource use has become a strategic priority, there remains limited empirical evidence on how board diversity influences water and energy efficiency, particularly in emerging economies such as those in Latin America. Accordingly, this study investigates the relationship...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606808

Examining the impact of board committees on the relationship between corporate investment and financial performance

Sajwani, Burair A.; Al-Shboul, Mohammad - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015620215

Board gender diversity as a moderator : ESG, sustainability reporting, and green innovation on firm value

Hidayat, Imam; Erdawati, Lena; Sukiranto; Husin, Ng - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015620740

The role of ESG and governance quality in shaping fintech development across MENA : evidence from empirical data

Abdo, Khawla Kassed - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015621301

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://ebvufind01.dmz1.zbw.eu/10015625087

Unraveling sustainable corporate governance : the dynamic interplay of network strategies, board social learning, and board structure

Díaz Tautiva, Julián Andrés; Salvaj, Erica; … - 2026

Motivated by an increasing interest in the influence of corporate boards on environmental and societal organizational outcomes, this study aims to clarify the dynamic interplay among corporate network strategy, board social learning, and board structure in shaping corporate environmental and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627300

Board characteristics, firm performance, and institutional ownership : evidence from listed companies of Pakistan

Naz, Fadia; Hisham Bin Mohammad; Chai Aun Ooi - 2026

This study endeavors to scrutinize the impact of board characteristics on firm performance directly as well as through the moderating influence of institutional ownership. Tobin' Q and market-to-book ratio are the proxies of firm performance as dependent variable. The analytical approach...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628820

Board of directors' characteristics, political connection and risk disclosure : evidence from an emerging market context

Alshira'h, Ahmad Farhan - 2026

This research examines Jordanian risk disclosure policies and how board size, meeting frequency, CEO duality, and board expertise affect them, exploring how political ties moderate the link between board features and risk disclosure. In 2014-2023, the research examined 90 non-financial...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639158

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

Scheef, Christine; Zellweger, Thomas - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639512

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://ebvufind01.dmz1.zbw.eu/10015643945

The influence of board and executive attributes on firm performance : insights from the Thai service sector

Witchatkarn Maythawiriyakul; Panchat Akarak - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644924

Gender diversity, governance innovation, and sustainable corporate practices : evidence from the two-tier board system

Satrio, Arif Budi - 2026

Corporate governance in emerging markets is often shaped by ownership concentration, which makes female board representation crucial. However, evidence of the role of women on boards remains limited and fragmented. This study investigates the role of female board members by using indicators of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651741

Diversity and sustainability : how can gender diversity on boards impact ESG performance? Evidence from ASEAN-5 countries

Saktiawan, Bimo; Setiyono, Bowo; Rachmadi, Erfan - 2026

This study examined how gender diversity (GD) on boards affects ESG performance using unbalanced panel data of 719 companies in ASEAN-5 countries from 2013 to 2022 observation years. We found that higher GD on companies' boards significantly enhances ESG performance. Every increase in one...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651820

The influence of board attributes on tax avoidance and firm's performance

Asif, Muhammad; Naseem, Muhammad Akram; Hussain, Rana … - 2026

The latest research on tax avoidance indicates that the number of female directors on a board increases the accounting accuracy and company performance by decreasing tax avoidance. The empirical research illustrates that women's higher risk aversion and more conservative characteristics are key...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652340

Executive directors' remuneration in South Africa : an examination of the effectiveness of corporate governance reforms

Scholtz, Henriette Elsabè; Jachi, Moses; Nel, George … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015575559

Do female CEOs promote behavioral consistency in firm’s nonmarket strategy : the moderating effect of board gender diversity

Alshammari, Marwan Ahmad; Dadanlar, Hazel; Banerjee, … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015666144

The strength of bank-firm ties : how direct and indirect board connections affect debt financing

Kirpishchikov, Dmitry; Zavertiaeva, Marina; Shenkman, … - 2026

This study examines how both direct and indirect links to banks, formed through board members' professional connections, affect a firm's access to debt financing. We develop a Cross-Node Proximity metric that identifies the shortest and strongest path from a firm to a bank via board interlocks,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015666478

A size-based contingency approach to family firms’ performance : the role of family power

Galavotti, Ilaria; D'Este, Carlotta; Cerrato, Daniele - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668868

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://ebvufind01.dmz1.zbw.eu/10015670456

DIW Managerinnenbarometer: Methodenbericht und Codebuch zu den Wellen 2015-2026

Antezza, Arianna; Meiner, Alina; Wrohlich, Katharina - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015673003

The impact of board networks on financial statement comparability

Gil, Jangho; Kim, Youngbin; Sequeira, Emmanuel - 2026

This paper investigates the effect of board interlock networks on financial statement comparability (FSC), using a sample of U.S. publicly traded firms from 1996 to 2023. While prior studies suggest that well-connected boards may enhance certain aspects of financial reporting quality, other...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671742

Artificial intelligence in the boardroom

Ferreira, Daniel Bernardo Soares; Li, Jin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671511

Women director networks and corporate social responsibility of indian firms

Nambiar, Kavitha; Selarka, Ekta - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611068

Mind the (gender pay) gap : the role of board gender composition

Galanakis, Yannis; Gosling, Amanda - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015674984

DIW Managerinnenbarometer : Methodenbericht und Codebuch zu den Wellen 2015-2026

Antezza, Arianna; Meiner, Alina; Wrohlich, Katharina - 2026

Das DIW Berlin untersucht jährlich die Repräsentation von Frauen in Vorständen und Geschäftsführungen sowie in Aufsichts- und Verwaltungsräten der größten Unternehmen in Deutschland. Die Ergebnisse werden in Form des DIW Managerinnenbarometers veröffentlicht. Dieses erfasst mittlerweile...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668281

Financial flexibility, corporate governance, and firm performance : evidence from Chinese A-share listed firms

Cao, Xuan; Norfaiezah Sawandi; Ahmad, Saudah - 2026

This study examines the relationship between financial flexibility and firm performance, and the moderating role of corporate-governance mechanisms, using a large panel of Chinese A-share non-financial listed companies over 2017-2024. Financial flexibility reflects a firm's capacity to access...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016059161

Do board characteristics determine litigation risk? : evidence from the Jordanian banking industry

Alshurafat, Hashem; Alzahrane, Mohammed; Arabiat, Omar; … - 2026

This paper investigates how corporate governance can impact the litigation risk of banks with reference to the board characteristics of the Jordanian banking industry. With a dataset of 14 of the banks listed on the Amman Stock Exchange between the years 2013-2023, the study examines how gender...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016059351

The diversity-performance paradox : evidence from S&P 500 firms before the COVID-19 pandemic

Li, Yunhan; Huang, Linghan - 2026

This study examines the relationship between board diversity and firm performance while evaluating the moderating role of innovation strategy. Using panel data from 487 S&P 500 firms spanning 2015-2019, the study reassessed the diversity-performance relationship by addressing endogeneity...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060347

Greens in the boardroom : director attitudes and corporate climate policy

Lerner, Michael; Osgood, Iain - 2026

How green are the leaders of US corporations, and are their attitudes reflected in corporate climate policy? Using data on individual contributions to green political candidates, we develop a proxy measure of the personal environmental views of directors sitting on the boards of public...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061688

Corporate governance mechanisms and tax incentive utilisation : empirical evidence from Nigerian non-financial firms

Akano, Latifat Omolara; Sofoluwe, Nurudeen Afolabi; … - 2026

This study investigated the impact of corporate governance mechanisms on tax incentive utilisation among 10 non-financial firms listed in Nigeria, using a panel dataset spanning 2014-2023. Employing Generalised Least Squares (GLS) regression, the research found that board gender diversity, board...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061713

Has corporate culture of innovation improved or diminished over time? : insights from textual analysis and board composition

Viput Ongsakul; Pornsit Jiraporn; Pattanaporn Chatjuthamard - 2026

This study examines the evolution of corporate innovation culture, focusing on how board independence and gender diversity impact this trend. It seeks to determine whether innovation culture has strengthened over time and to identify the role of board composition in fostering innovation.Using a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016072530

Firm performance and corporate social responsibility : the moderating role of board skills

Fathallah, Rihem Soussi; Nizar, Hamza; Bouzgarrou, Houssam - 2026

Purpose: This study examines the association between firm profitability and corporate social responsibility (CSR), with a particular focus on the moderating role of board skills, specifically those with financial and industry expertise. Design/methodology/approach: Based on a sample of 42,623...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061184

Do stable banks disclose more climate risk? : governance evidence from the MENA region

Metwally, Abdelmoneim; El-Deeb, Mohamed Samy; Mohamed, … - 2026

The current study aims to identify the factors influencing the disclosure of climate-related risk information by the MENA banking sector and how bank financial stability acts as a moderator. The study draws from agency theory, resource dependency theory, and organizational legitimacy theory....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061744

Why do South African companies adopt the UN sustainable development goals?

Pinheiro, Alan Bandeira; Lidia de Oliveira Silva … - 2026

Several previous studies have highlighted that the adoption of sustainable development goals in South Africa has contributed to poverty reduction, increased literacy rates, and progress in the fight against HIV. The purpose of this study is to understand the motivations underlying South African...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016069499

Strategic agility of international B2B new ventures : the role of insider control in the board

Scuotto, Veronica; Del Giudice, Manlio - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063734

Board diversity, diversity policies, and firm value : diversity performance as a mediating channel in ASEAN-5 listed companies

Pratama, Arie; Yadiati, Winwin; Jaenudin, Edi; Kamal, … - 2026

This study examines the association among board diversity, diversity policies, diversity performance, and firm value in ASEAN-5 listed companies: Indonesia, Malaysia, Singapore, Thailand, and the Philippines. Board diversity is measured through gender diversity, national diversity,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063973

Does board co-option affect corporate tax avoidance?

Ali, Muhammad Jahangir; Baghdadi, Ghasan A.; Bose, Sudipta - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064528

Board incentives and executive compensation : evidence from Taiwan’s electronic industry

Sun, Shu-Ching; Liao, Shu-Yi - 2026

This study examines the association between board-level incentive structures and executive compensation, focusing on director compensation as a key element of the corporate governance environment. Using panel data from publicly listed electronic firms in Taiwan from 2012 to 2024, we investigate...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073658

Social sustainability and financial performance of multilatinas : the moderating role of board independence and the sustainability committee

Aguilera Caracuel, Javier; Guerrero-Villegas, Jaime; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063546

The effect of rule of law on board gender diversity : a cross-country analysis

Özparlak, Gerçek; Wang, Yan - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016083556

Audit fees-audit quality relationship : does employee board representation matter?

Owusu, Andrews; Atif, Muhammad; Holmes, Mark David; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064536

High-quality assurance, ESG legitimacy threats and board effectiveness

Emma, García-Meca; Emiliano, Ruiz-Barbadillo; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064550

Challenging the glass cliff : a survival analysis of board member tenure in the Polish capital market

Sosnowski, Tomasz; Wawryszuk-Misztal, Anna - 2026

The article investigates the role of women in the corporate governance system within the Polish capital market, with a particular focus on the glass cliff phenomenon. Glass cliff theory posits that women are more likely to depart from corporate boards of companies experiencing changes in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016081558

Artificial intelligence in corporate boards : a dual-dimensional framework for integration across autonomy and structural levels

Ahdadou, Manal; Ahdadou, Ayoub; Aajly, Abdellah; … - 2026

This study examines the integration of artificial intelligence (AI) into corporate governance, with a specific focus on board-level decision-making. It critically evaluates five progressive stages of AI adoption-assisted, augmented, amplified, autonomous, and autopoietic-against the criteria of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084184

DIW Managerinnenbarometer: Methodenbericht und Codebuch zu den Wellen 2015-2025

Sondergeld, Virginia; Wrohlich, Katharina - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432194

Geopolitics and corporate governance : are boards of directors prepared for an era of global uncertainty?

Habegger, Beat - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618101