Purpose – The purpose of this paper was to determine to what extent Hong Kong’s experience proves (or disproves) theories from corporate governance in the areas of family ownership, concentration, self-dealing in Hong, executive compensation and other issues. This paper – written in the...

Purpose – In this paper, two different ownership structures in Belgian banks are studied to see whether this had an impact on how these banks went through the financial crisis of 2007-2008. On the one hand, there is the concentrated ownership structure with a number of major shareholders,...

Purpose This paper aims to investigate board director disciplinary and cognitive influence on corporate value creation. Design/methodology/approach Fixed-effect regressions are used to check whether gender diversity, education, independence and size of the board of directors affect measures of...

Purpose This paper aims to examine whether board-related characteristics matter for cost efficiency in banking sector. Design/methodology/approach This study uses a sample of publicly traded US commercial banks and savings institutions to estimate a relationship between cost efficiency measured...

Purpose The aim of this paper is to examine a relevant innovation in terms of how corporate supervisory boards are structured for an effective measure of anti-corruption that concerns a new application of Italian Legislative Decree No. 231/2001 in compliance with the obligations set out by OECD...

Purpose This paper aims to assess the concept of managerial discretion with respect to its theoretical and empirical usefulness for corporate governance research. Design/methodology/approach This paper scrutinises applied theoretical claims, definitions and methods, as well as a number of...

Purpose This paper examines if gender diversity on corporate boards promotes corporate social performance (CSP) across industries and across countries. Design/methodology/approach Fixed-effect panel models are estimated using Europe-wide data from 2002 through 2013. Instrumental variable...

Purpose – The overall purpose of the research presented is to ascertain whether independent non-executive directors (INEDs) in Malaysian publicly listed companies (PLCs) are involved in corporate strategy. Design/methodology/approach – A qualitative approach, consisting of a series of...

Purpose – The purpose of this paper is to describe and analyze the accounting standards reforms that have moved the accounting profession away from rules‐based towards principles‐based accounting practice and financial reporting, and to explore the implications for boards of directors of...

Purpose – This study aims to investigate the recent corporate governance (CG) developments in Greece. The recent economic crisis of Greece has caused very high mobility, both at a state level by imposing a new Greek regulation in capital market and at a level of associations in Greece by...