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...

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...

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...

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...

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...

The Epstein files, released between September 2025 and January 2026, offer an unprecedented window into the social and professional network of a convicted sex offender whose ties extended deep into corporate America. We construct a comprehensive sample of all S&P 500 CEOs and board members...

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...

The purpose of this article is to suggest a primer for culture risk, aimed at outlining actionable and practical approaches distinguishing between 'risk culture' and 'culture risk'. The topic, originally addressed by the Financial Stability Board (FSB, 2014), has recently garnered renewed...

Since the 2007 global financial crisis, scholars have attempted to explain market failures using aspects other than corporate governance. Previous studies focused on the function of corporate governance in financial performance, with a dearth of literature on other financial dimensions like risk...

The subjective judgment and discretionary actions of a manager can influence the core strategy, investment, operations, and decision-making of a company. Managerial actions from the top, particularly the board, plays a vital role in addressing this inclination. While scholars have shown interest...

This study investigates the integration of ESG principles in the Greek banking sector through a comparative analysis of the four systemic banks-National Bank of Greece, Eurobank, Piraeus Bank, and Alpha Bank-during 2019-2023. Using a qualitative approach based on secondary data, including...

In a struggling and volatile economy like Pakistan, studying corporate financial distress (FD) is critically important. The current sustainability-oriented economic dynamics have made the connection between corporate social responsibility (CSR) and FD particularly relevant, as CSR can enhance...

This study examines the impact of Environmental, Social, and Governance Disclosure (ESGD) on a company's ownership structure in predominantly developed economies. It aims to assess whether ESGD influences the shares held by different investor types, with a focus on institutional investors. Using...

Currently, corporate social responsibility and environmental/social/governance topics are gaining more relevance in business and finance. Attention to corporate diversity in boards and the workforce is included in this trend. Although most studies focus on executive boards and objective scores,...

This paper examines the interrelationship between Corporate Governance (CG), Internal Control System (ICS), and Organizational Performance (OP), with a particular focus on the effectiveness of the ICS in relation to the quality of its components. Drawing on recent literature and empirical...

This study examines the relationships between human resource management (HRM) strategies, corporate governance, employee well-being, and the achievement of sustainable development goals (SDGs) in the private healthcare sector of Amman, Jordan. Using a quantitative research design and structural...

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 purpose of the present research is to assess the impact of ESG reporting on the financial performance of the companies listed on the Bucharest Stock Exchange (BVB). The research methodology has been based both on a qualitative approach used in the analysis of the specialised literature and...

Frame of the research: The Sustainable Development Goals, established by the United Nations in 2015, outline a comprehensive globalstrategyfor sustainable development. These goals have reshaped the traditional role of companies, emphasizing their broader responsibilities beyond mere profit...

This paper investigates the financial performance and corporate governance variables that influence firm valuation. This study analyzes 91 Spanish small and medium-sized enterprises (SMEs) listed on BME Growth using a fixed effects panel data model based on 5760 observations. This study covered...

We examine the corporate criminal records of 18,187 firms operating in 17 European emerging markets and empirically analyze the effects of board composition and national institutions on crime deterrence. Our analysis reveals that 872 firms (about 5% of the sample) committed 1,734 crimes over...