Purpose – Transparency of financial information promotes corporate growth. The purpose of this paper is to concentrate on the need for strengthening the law governing true and fair corporate accounting. The first part of the paper concentrates on nexus between the importance of transparency in...

Purpose – The purpose of this paper is to examine the effect of board structure on non-US acquirer returns in 11,499 acquisition transactions from 60 countries during the period from 2001 to 2011. Design/methodology/approach – In this paper the authors employ event study methodology and...

Purpose The purpose of this paper is to analyze whether gender diversity on board and financial expertise on audit committee affect accounting conservatism in banking sector. Additionally, the authors focus on the effects of board characteristics on bank earnings quality and examine their...

I have never met Lynn Stout. Of course, just like any person even remotely interested in corporate governance and US corporate law, I know her insightful writings. But I do not know her personally. I know for a fact, however, that Lynn Stout is a nice person. And an excessively nice person she...

The escalating importance of mergers and acquisitions (M&A) has coincided with concerns about corporate governance issues. This article investigates how corporate governance mechanisms along with firm-specific control variables impact performance during M&A deals occurring between 2000-2012 in...

The connection between ownership structure and firm performance has attracted much attention, especially in emerging markets, yet yielded many inconsistent empirical results. This paper presents an analysis of the association between eight categories of ownership, HHI Index, GINI index and firm...

The mechanism of governing corporate affairs in line with strategic goal of shareholders' value creation (SVC) has been pivotal debate among academic and institutional scholars over last few decades. Most of the studies in developing countries including Pakistan, have considered more...

Abstract The purpose of this paper is to test the signal effect of Directors and Officers (D&O) insurance and to analyze the necessity of mandatory disclosure of D&O insurance in Taiwan. D&O insurance is usually viewed as a signal mechanism of insured firms’ corporate governance and thus its...

Summary The paper discusses the link between financing R&D and tangible investment, firm size, and corporate governance. Mechanisms of corporate governance, such as the presence of large shareholders or stakeholders, may reduce agency and specificity problems and improve access to external...

Summary Members of management boards as well as supervisory boards often attract public criticism when they are simultaneously active in several other boards. We use a panel data set of the biggest German corporations for the period from 1996-2006 to estimate the impact of multiple board...