Purpose: This study aims to examine the impact of board female participation on Australian firms’ innovation. Design/methodology/approach: Data are from the 500 largest Australian Securities Exchange (ASX)-listed companies for 2004–2015. Measures of innovation concern input (research and...

The corporate governance literature reports mixed evidence on the relationship between board diversity and firm performance. The purpose of this study is to examine the association between board gender diversity and firm financial performance, and to investigate if a business case can be...

This paper extends the literature on busyness of directors (board) and bank performance on emerging markets. We argue that a quadratic model parsimoniously captures the tension between the ‘reputation hypothesis’ and ‘over-boarding hypothesis. We find a robust inverted u-shaped...

Purpose – This study aims to examine whether or not listed companies' disclosure of intellectual capital is value‐relevant in share markets and to assess its moderating role in the value‐relevance of reported earnings and equity following the adoption of international financial reporting...

This study examines the information content of alternative approaches to presenting cash flow from operations (CFO) data. The predictive ability of derived historical data reflecting the direct method compared with archived indirect method-based data, and, cash receipts and payments data in...

This study examines whether a firm's appointment of a problem director could lead to a stock price crash. We argue that an appointment of a problem director is the information "tipping point," which signifies governance failure and other potentially concealed firm-specific bad news that...