Purpose – This paper aims to look at the three areas of corporate governance, intellectual capital and strategic business valuation from the perspective of a long‐term value investor. Design/methodology/approach – The paper begins by briefly laying out the investment tenets of a...

Purpose – The purpose of this paper is to show that corporate governance is fundamental to the continuing operation of any corporation; hence much attention has been paid to the procedures of such governance. Similarly sustainability is fundamental to the continuing operation of any...

Purpose – This paper seeks to examine the current debate regarding the role of a board director. Design/methodology/approach – A comprehensive review of the corporate governance (CG) literature is undertaken, with a particular focus on director contribution to board effectiveness. Findings...

Purpose – The purpose of this paper is to explain that corporate citizenship refers to the specific activities that an organisation engages in to meet social obligations, and which has become an issue of growing importance within the business community. A key area in academic literature...

Purpose – This paper seeks to investigate the holding of non‐executive directorships by CEOs in a sample of 387 large UK companies. The main objective of the paper is to ascertain whether the holding of additional directorships by CEOs is influenced by the governance and ownership...

Purpose – The purpose of this paper is to investigate whether, and to what extent, corporate diversification into related and unrelated businesses affects capital structure choices, and whether ownership structure is germane to the understanding of corporate diversification strategies and...

Purpose – The primary aim of this paper is to examine whether boards of directors with independent members function as effective corporate governance mechanisms in Chinese State‐Owned Enterprises (SOEs), by analysing four characteristics of non‐executive directors (NEDs) that impact on...

Purpose – The disconnect between the corporate social responsibility (CSR) rhetoric and the practical reality experienced within companies calls for improved CSR evaluation systems that take into account the hypocrisy content of the firm's communication. The aim of this article is to...

Purpose – There are two purposes of this study. First, it aims to discuss some measures managers would take on the basis of an empirical case study – Dell's pricing mistakes on the web site – and find out the underlying motivation regarding consumers' attitude toward Dell. Second, there...