This paper investigates the association between executive compensation and performance. It uniquely utilises a comprehensive set of corporate governance mechanisms within a three‐stage least squares (3SLS) simultaneous equation framework. Results based on estimating a conventional single...

The 2007/2008 global financial crisis has reignited the debate regarding the need for effective corporate governance (CG) through sound risk management and reporting practices. This paper, therefore, examines the crucial policy question of whether the quality of firm-level CG has any effect on...

Purpose – The purpose of this paper is to investigate as to whether post-Apartheid South African (SA) listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices and, if so, the major factors that influence such voluntary CG disclosure...

Purpose – The purpose of this paper is to investigate the extent to which UK equity prices reflect shareholder level taxation on dividends (dividend tax capitalisation). Despite an extensive theoretical and empirical literature controversy exists. Design/methodology/approach – Using a sample...

Purpose – This paper's purpose is to examine the nature and correlates of poverty in Ghana. Design/methodology/approach – Using the most recently published household living standards survey; the paper computes poverty indicators using the Foster et al., and Theil's inequality indicators to...