Purpose – The purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is perceived, understood and practiced by company board members in an emerging economy (Mauritius)....

Purpose – This literature review seeks to engage with the discussion of the limitations of studying corporate governance processes as a “black box” by developing a theoretical framework for qualitative corporate governance research that can support the design of future hermeneutic research...

Purpose – Islamic banking is a viable sustainable banking model that has shown resilience to financial crises. The aim of this research is to design a consensus-based ethical and market-driven corporate governance index (CGI) to boost financial performance and ensure compliance with Islamic...

Purpose Shareholders and managers can work in a hierarchy in which principals attempt to control the actions of agents to achieve the wealth objective. Alternatively, shareholders and managers can work together as a cooperative team in which shareholders provide financial capital and managers...

Purpose – The purpose of this study is to explicitly focus on the roles of ownership concentration, ownership by the board, the chief executive officer (CEO) and the chairperson in the involvement and capabilities of chairpersons and other governors in their work. Design/methodology/approach...

Purpose This study examined the attainment and the benefits of financial flexibility in the presence of concentrated ownership in the Caribbean. Design/methodology/approach This study used qualitative methodology via the use of case studies. Findings Results revealed that liquidity may be...

Purpose – The purpose of this paper is to investigate whether proxy statement performance graph disclosures are influenced by the firm's governance structure and management concerns about relative performance. Design/methodology/approach – Logistic regression is used to test whether the...

Purpose – This paper seeks to investigate whether executive wealth sensitivity to stock price fluctuations serves as an incentive for earnings management. Design/methodology/approach – Using a sample of 475 chief executive officers (CEOs) from 410 randomly selected Standard and Poor's (S&P)...

Purpose – The purpose of this paper is to examine the relation between earnings management behavior and the activity of both the board and audit committee. Design/methodology/approach – Different models to isolate abnormal accruals as a proxy for earnings management are applied to a sample...

Purpose – The purpose of this paper is to empirically examine the corporate governance and financial characteristics of firms under the new Sarbanes‐Oxley (SOX) accounting regime. Design/methodology/approach – The paper first compares a comprehensive set of characteristics across firms in...