This essay explores the evolving landscape of corporate governance amid global disruptions and changing stakeholder demands. We argue that traditional governance models are unable to effectively address contemporary challenges such as technological advancements, sustainability pressures, and...

This study examines the impact of board characteristics on Research and Development (R&D) investment decisions in 102 French companies from 2010 to 2021. Employing generalized least squares, the Newey-West estimator, and weighted least squares methods, we comprehensively analyze the...

Grounded in stakeholder and social categorisation theories, this study addresses the limited European evidence regarding how board composition and functioning drive corporate equality-a multidimensional construct encompassing diversity, inclusion and people development. We examined the effects...

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...

Independent directors play a critical role in overseeing company management, safeguarding the interests of both the company and its shareholders, and ensuring that decisions made by the board are scientific, rational, and fair. Directors with industry expertise bring greater experience and...

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...

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...

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...

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...

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...

Applying a mixed theoretical approach, this paper addresses the causal relationship between the presence of women on steering committees (SC) and in senior management positions and the firm's stock return, measured through the price-earnings ratio (P/E). To do so, we disaggregate the composition...

This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collected dataset of Portuguese-listed firms from...