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This paper examines the reliance on ESG metrics in executive compensation contracts. In our sample of international publicly traded firms, a rapidly growing fraction incorporate ESG metrics in the compensation schemes of their top executives. Our analysis links the reliance on these metrics to...
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behaviour by market participants and firm managers. Debates focus on whether accounting methodology systematically alters …
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We examine the informational role of governments in the private sector in emerging economies. Using a large sample of private firms, we show that governments’ ability and willingness to collect and disseminate economic information (government transparency) is positively associated with...
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This paper discusses on the development of corporate governance in selected countries, systems of corporate governance adopted, convergence of corporate governance practices towards internationally accepted practices and initiatives undertaken to ensure effective corporate governance practices....
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