This article analyzes legal documents and the ways which define and frame corporate social responsibility in the context of the European term of sustainability. The article shows the possible measures that could be taken by corporations in order to execute the goals of sustainability in line...

In this paper, using a unique dataset of joint-stock companies, we empirically examine the determinants of the choice and size of the collective executive board, a core element of the multi-tier board system of Russian firms. Our empirical evidence strongly suggests that the need of company...

This study seeks to extend hedge fund activism research to a country where the ownership structure is dominated by large major shareholders. Until now, studies about hedge fund activism mainly treated countries with dispersed ownership structures. Using an event study with 133 German hedge fund...

The purpose of this research is to analyse some key issues in corporate governance in Islamic banks. This governance has been analysed almost exclusively in the context of conventional banking markets. Islamic banking shows a fundamental departure from conventional banking. Our objective is also...

The objective of this study is to analyse the impact of internal governance mechanisms related to the board of directors, the audit committee and the ownership structure on the value relevance of accounting earnings in the French context. Using the method of Panel Corrected Standard Errors in...

This study investigates the relation between the mechanisms of corporate governance and the fixed-asset revaluation decision in the Tunisian context. We also test the impact of firm size, listing status, previous accumulated losses and leverage (control variables) on the choice of whether to...

The aim of the study was to investigate the challenges to regulation compliance by Deposit Taking Savings and Credit Co-operative Societies (D.T.S) in Kenya. Further, since the D.T.S are ranked according to size, the study analysed the compliance level in these groupings. The objective was to...

Modern portfolio theory suggests that investors minimize risk for a given level of expected return by carefully choosing the proportions of various assets. This study sets out to determine the role of the institutional investor in monitoring risk and firm performance. Using a sample of...