Purpose: The purpose of this paper is to argue the relationship between managerial entrenchment (ME), corporate social responsibility (CSR) and gender diversity. Specifically, this paper aims to empirically examine the impact of board gender diversity (BGD) and gender diversity in top...

Purpose: This study aims to investigate whether board gender diversity and sustainability performance influence tax avoidance. Design/methodology/approach: The study is based on a sample consisting of 300 UK firms over the 2005-2017 period. This study is motivated by structural equations and...

Purpose The purpose of this paper is to investigate the relationship between corporate governance effectiveness and information transparency. Hence, this paper seeks to extend prior information transparency research. Design/methodology/approach This study uses a sample of 28 non-financial listed...

Purpose: The purpose of this paper is to analyze the optimal hedging strategy of the oil-stock dependence structure. Design/methodology/approach: The methodology consists to model the data over the daily period spanning from January 02, 2002 to May 19, 2016 by a various copula functions to...

Purpose: The purpose of this paper is to study the impact of some corporate governance mechanisms on the market risk (stock price return and volatility, exchange rate) and on the exchange rate and Treasury Bill during the financial crisis. In order to better clarify the firms’ resistance to...

Purpose: The purpose of this paper is to present the Islamic stock and Sukuk market efficiency and focus on the presence of investor herding behaviour (HB) captured by Hurst exponent estimation. Design/methodology/approach: The Hurst exponent was estimated with various methods. The authors...

Purpose: The purpose of this paper is to investigate the impact of chief executive officer (CEO) characteristics on the earnings management examined by the discretionary accruals. Design/methodology/approach: The sample includes 151 French firms listed on the CAC ALL shares index from 2006 to...