Purpose The purpose of this paper is to study the influences of corporate governance on intellectual capital disclosures in chief executive officers’ (CEOs’) statements in annual reports. Design/methodology/approach Index score, word count and overall tone of CEOs’ intellectual capital...

Purpose – The purpose of this paper is to analyse the corporate governance information disclosed by Spanish listed companies on the internet, with the objective of assessing the extent and the influence of several corporate characteristics on the level of information voluntarily disclosed....

Purpose – This research aims to compare website-based investor relations (WIR) in developed and developing economies, represented by the US, UK, Hong Kong and mainland China. Design/methodology/approach – A WIR level evaluation index consisting of 82 items was constructed, based on website...

All managers and directors are faced with real, or imagined, conflicts of interest or competing demands for time and resources, between shareholders and stakeholders. This has always been the case, but the contemporary emphasis on stakeholders has brought this to a head. Although the more astute...

Over the last few years, more and more attention has been devoted to microfinance by academics and practitioners interested in development issues. This paper is part of this trend, as it tries to identify to what extent the corporate governance framework can be applied to microfinance...

Explores the relationship between enterprise and accountability within the context of the UK corporate governance debate over the last decade. The development of the corporation, through the concept of limited liability and the consequent separation of ownership and control, enabled...

History shows a repetitive cycle of corporations over‐reaching their boundaries and causing social turmoil. Governments are faced with the task of reining them in by enacting regulations. Investors are faced with the task of preserving their individual assets. Corporate governance remains the...

This paper uses stakeholder theory to critique the morality of managerialism, and advocates “ethical corporate governance” as an alternative philosophy and practice. Managerialism is seen as morally and commercially inferior to “moral management” in the new era of stakeholder accountable...

Purpose – This paper aims to set out the current theoretical landscape of social enterprise governance. It considers the two theories of governance currently advocated in the social enterprise literature – stakeholder and stewardship theories. Furthermore, it asserts the utility of...

Purpose – The purpose of the paper is to show what Asset managers undertake to operate in accordance with the Statement of Institutional Shareholders' Committee (ISC) whenever they engage with portfolio companies on behalf of their institutional investor clients. The Statement (2002) states...