Board of directors is one of the internal governance mechanisms that are intended to ensure that the interests of shareholders and managers are closely aligned. Among the most significant governance issues currently faced by the modern corporation are those relating to diversity. In this paper,...

This paper investigates market risk disclosures (MRD) and its association with the strength of corporate governance structure of Gulf Co-operation Council (GCC) financial firms from 2007 to 2011. Using a comprehensive measure of market risk disclosure, our regression results provide evidence of...

Corporate Governance Disclosure (CGD) is important for countries aiming to attract international investors and increase foreign investment. CGD helps mitigate the agency problem, improve firm value and enhance capital market efficiency. This research aims to assess the level of CGD in the Gulf...

This paper aims to present and analyze corporate governance disclosure (CGD) practices among listed non-financial companies in the Gulf Cooperation Council (GCC) countries' stock exchanges. GCC include Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and United Arab Emirates (UAE). The study utilizes...

The objective of the paper is to assess ownership and control links in the GCC corporate sector. The analysis focuses on the integrated ownership and network arising from ownership data available in Bloomberg and GCC stock exchanges. The paper finds that ownership is concentrated in GCC public...

Purpose: This paper discusses and compares the corporate governance codes in Gulf Cooperation Council (GCC) countries.Design/methodology/approach: The development of corporate governance codes in the GCC is considered using an analytical approach.Findings: Efforts and initiatives are underway in...

This paper studies the effects of interlocked boards of directors on voluntary disclosures, governance practices and earnings quality. The Canadian environment, where director interlocks are prevalent, is examined. A checklist of twenty voluntary disclosure measures from proxy statements is...

Purpose – This study examines the association between Chief Executive Officer (CEO) power and the level of corporate social responsibility (CSR) disclosure, as well as the moderating role of stakeholder influence on this association.Design/methodology/approach – Using a sample of 986...

This paper examines economic consequences of a 2006 Securities and Exchange Commission regulation that mandated public firms to disclose their governance policies on related-party transactions (hereafter RPTs). Employing hand-collected RPT data for S&P 1500 firms, we find that the initiation of...

We examine whether donors reward nonprofit organizations with better governance. We obtain governance data from newly available disclosures on the IRS Form 990. For a sample of 10,846 organizations from 2008 to 2010, we first identify seven nonprofit governance dimensions using factor analysis....