In this paper, the authors examine the impact of corporate governance mechanisms on corporate social responsibility (CSR) disclosure in European and Anglo-Saxon contexts. The study is based on 324 Anglo-Saxon listed corporations and 310 European listed corporations for 11 years from 2006 to 2016...

Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for...

This study investigates the relationship between various attributes of boards of directors on bank performance in light of Saudi corporate governance regulations. The data set of this study is extracted from the annual reports of all 12 banks listed on the Saudi Stock Exchange (Tadawul) over a...

Our research investigates the moderating roles of various board characteristics (independence, gender diversity, tenure, duality, and size) on the curvilinear relationship between board directorships and carbon emissions using a two-step generalized method of moments (GMM) system approach. We...

This study's primary purpose is to investigate corporate governance's role in investment efficiency and financial information disclosure risk in companies listed on the Tehran Stock Exchange. A multivariate linear regression model based on the panel data model was used to test the research...

In this study, we explored the association of bank-level governance and state-level governance with the likelihood of banks' financial distress in developing economies. Using a panel data sample of 954 bank-year observations of 106 conventional banks across 14 Middle Eastern and North African...

Environmental, social, and governance (ESG) activities have become essential and viable activities of corporations because of the increase in concern for environmental, social, and governance issues. The motive of this research is to measure the effect of ESG on the financial performance (FP) of...

Despite the importance and requirement of integrated reporting on human capital (HC), research indicates a lack of reporting frameworks and adequate disclosure in organization reports. Thus, a unique research opportunity is created for researchers to determine what is being presented in reports...

Most research on Initial Public Offering (IPO) focuses on the financial aspects of a company; previous research on corporate governance tended to focus on factors that influence the company proceeding with IPO. Few researchers studied the aspect of leadership using corporate governance as means...