Purpose The paper aims to investigate the role of corporate governance in the relationship between small businesses financing choice decisions on the business performance. Design/methodology/approach The paper was situated within the financial growth cycle theory and stewardship theory and...

Purpose This paper aims to describe the development of the ethical values disclosure index (EVDi) for Malaysian companies using the Sustainable Development Goal (SDG) 16 and isomorphism perspectives. Design/methodology/approach This paper reports an inclusive examination of international and...

Purpose This study aims to examine diversity in the composition of Shariah supervisory boards (SSBs) of Islamic banks (IBs). It investigates diversity from two perspectives: existing composition of SSBs and the regulatory frameworks and standards of selected Organisation of Islamic Cooperation...

Purpose – The literature emphasizes the important role performance measurement systems (PMS) play in supporting organizational development in small and medium enterprises (SMEs). However, there are very few empirical and theoretical studies on the factors that influence performance measurement...

Purpose – The paper seeks to present a novel conceptual framework that integrates the strategic dynamics of the firm with changes in its governance systems. Design/methodology/approach – The agency research agenda is extended to include other corporate governance roles, such as resource and...

Purpose – The paper seeks to analyze to what extent the contents of corporate governance codes of countries in the European Union are driven by external (internationally accepted corporate governance best practices) or domestic (institutions, culture, etc.) forces. Design/methodology/approach...

Purpose – The paper seeks to examine the association between corporate governance mechanisms and the quality of accounting earnings. Design/methodology/approach – Quality of earnings is measured in two ways: the accounting‐based measure of earnings management and the market‐based measure...

Purpose – This paper aims to extend the empirical literature on the determinants of agency costs by using a large sample of UK listed firms. Design/methodology/approach – The paper investigates the impact of several corporate governance mechanisms on two alternative proxies for agency costs,...

Purpose – The purpose of this paper is to examine the relationship between the extent of stock repurchase and measures of corporate governance. Design/methodology/approach – Using a sample of stock repurchase announcements by banks after the 2002 tax reform, the paper uses an event study...

Purpose – The purpose of this editorial is to discuss the problems inherent in examining the effectiveness of corporate governance without explicit consideration of the environment faced by firms. It advocates a contingency approach to the research area, illustrating its ideas by reference to...