This study examines the effect of directors' pay on insolvency risk in member-owned organisations, such as credit unions. This research uses a unique setting of Australian credit unions, where a significant shift is observed from a traditional volunteer board nature to one that compensates...

We examine whether board gender diversity promotes high-quality non-GAAP disclosures. Specifically, we use two recently-developed measures that capture key characteristics of financial reporting quality, namely consistency and comparability in non-GAAP reporting. We find that gender-diverse...

We examine the role of manager emotions during earnings conference calls. We use a textual analysis and a validated psychology dictionary, the Plutchik’s wheel of emotions, to extract eight primary human emotions (joy, anticipation, trust, surprise, anger, sad, fear, disgust) for managers...

Purpose: Grounded in lemon market theory, this paper aims to examine the influence of corporate governance (CG) on stock market liquidity in Bangladesh, where stock market manipulation because of speculative trading is a common concern. Design/methodology/approach: This study is based on a...

Purpose: The purpose of this study is to examine the impacts of board gender composition, board independence and the existence of a board sustainability committee on the corporate social and environmental performance of Australian firms. Design/methodology/approach: The dataset comprises 2,188...