We examine the association between board gender diversity and corporate dividend payout. Our results suggest that although board gender diversity impacts positively on dividend payments, this is only conspicuous in widely held firms. However, when ownership concentration is high, board gender...

Book-tax differences (BTD) explain the differences between accounting and tax incomes. This study examines the extent to which the heterogeneity of the top management team (TMT) is related to a firm's BTD level with a specific focus on the effect of the 2012 changes in Malaysian corporate...

We explore how audit committees (ACs) oversee risk management in UK Higher Education Institutions (HEIs), using semi-structured interviews, attendance at AC meetings and analysis of documentation. We find that the AC's oversight seems constrained by a fixation on the process of risk management,...

We examine the interrelationships among executive compensation, environmental-social-governance-based (ESG) sustainable compensation policy, carbon performance and market value. Using one of the largest datasets to-date, consisting of 4,379 firm-year observations covering a period of 15 years...

This study examines the impact of CEO attributes on sustainable performance, environmental performance and environmental reporting, which are motivated by institutionally-driven environmental policies, regulations, and management in the context of Chinese listed firms. Using a comprehensive...

The paper examines the value of managerial discretion in financial reporting by exploring the value relevance of intangible assets acquired in business combinations (AIA) before and after the 2008 International Financial Reporting Standard (IFRS) 3 amendment. The 2008 IFRS 3 amendment gave...

Using combinations of accounting and stock market performance measures, we advance a comprehensive multidimensional framework for modelling management performance. This framework proposes “poor” management, “myopia”, “hyperopia” and “efficient” management, as four distinct...

This study empirically re-examines the weak form efficient markets hypothesis of the Ghana Stock Market using a new robust non-parametric variance-ratios test in addition to its parametric alternative. The main finding is that stock returns are conclusively not efficient in the weak form,...

Purpose: This study aims to examine the impact of internal corporate governance mechanisms on insurance companies' risk-taking in the UK context.Design/methodology/approach: The study uses a panel data of all listed insurance companies on FTSE 350 over the 2005-2014 period. Multivariate...

This paper seeks to contribute to the existing business strategy and the environment literature by examining the effect of governance structures on environmental performance within a unique context of improving environmental governance, policies, regulations and management. Specifically, we...