Purpose The purpose of this paper is to examine the effects of internal corporate governance mechanisms on the capital structure decisions of Chinese-listed firms. Design/methodology/approach Using a large and more recent data set consisting of 2,386 Chinese-listed firms over the period from...

Purpose The main purpose of this paper is to examine the causes and interrelations between ownership composition and financial reporting quality of firms in the Asia-Pacific region. Design/methodology/approach The study uses panel data for 420 firms for the period 2011-2013 (three years) from...

Purpose – The purpose of this paper is to investigate the compliance of Saudi shareholding companies with the requirements of corporate governance issued by the Board of Capital Market Authority in the Kingdom and their impact on earnings management. Design/methodology/approach – A...

Purpose – Corporate governance is more than disciplining managers to produce more value for the shareholders. It must include how the organization influences other social institutions in order to impose its view or legitimize its procedures. The purpose of this paper is to give the concept of...

Purpose – This paper seeks to highlight the diversity of ideological positions adopted by management researchers in the globalization and corporate governance debate, with the belief that making such positions more explicit should foster confrontation and innovation both in discussions...

Purpose – Historical and institutional influences on the backgrounds of business élites have received little attention despite the fact that they are closely related to corporate governance issues. The present study aims to examine the issue of continuity and change in the characteristics of...

Purpose – The ongoing reforms in the Nigerian banking system have resulted to mega banks, driven by advanced competition. This has raised concerns about their social and environmental performance. The purpose of this paper is to agitate for the prioritization of corporate social responsibility...