Purpose This paper aims to examine how the level of corporate governance disclosures by Spanish universities is influenced by a set of variables. Design/methodology/approach To do this, the authors carried out a content analysis of the website disclosures of all Spanish universities identified...

Purpose The purpose of this paper is to report on the long-term effect of integrated reporting on the quality of information. Investors and stakeholders rely on high-quality integrated reports to obtain social, environmental and ethical information for decision-making. A striking weakness found...

Purpose – The Purpose of the paper is to demonstrate the evolution of reporting on corporate social responsibility (CSR) in Istanbul Stock Exchange companies. Design/methodology/approach – In order to monitor the evolution of reporting on CSR relevant information in the 2003, 2004 and 2005...

Purpose – Agency Theory is normally used to explain the relationship between the managers of a corporation and its owners, or shareholders, and to legitimate the payment of share options, and other remuneration mechanisms, to those managers on the basis that this will align the interests of...

Purpose – The paper's purpose is to improve understanding of corporate social responsibility (CSR), by critically examining two assumptions taken for granted in capitalist market economies as well as economic theory, and their consequences for CSR. Design/methodology/approach – The two...

Purpose – The purpose of this paper is to attract readers' attention to the importance of the integration of corporate governance and innovation for companies to strive further in business. The paper also attempts to illustrate how an innovation champion can exist in companies with a good...

Purpose – It has always been claimed that business ethics are ambiguous and thus hard to define. As such, with recognizable unethical corporate behaviors as an epidemic, it is hard to hold perpetrators accountable. Even more detrimental are the miscommunication, the misunderstanding, the...

Purpose – The purpose of this paper is to investigate the extent of convergence of regulations and of practice regarding corporate governance between a developing country (Turkey) and a developed country (the UK). Design/methodology/approach – The development of the codes is described and...

Purpose – The purpose of this paper is to show that there did exist a typical “managing agency system” in pre‐independent corporate India, which itself was a significant and powerful system of corporate governance. Design/methodology/approach – This is a qualitative exploration and...