Purpose Corporate governance (CG) is a mechanism for directing, administering and controlling organisations. CG has become a vital component in driving efficient operation of state-owned enterprises (SOEs). The purpose of this paper is to examine the relationship between CG practices and the...

Purpose – The purpose of this paper is to test whether corporate governance mechanisms promoted by the Egypt Code of Corporate Governance are effective in enhancing investors' perceptions of earnings quality. Design/methodology/approach – The study uses a 2×2 experimental design with a...

Purpose – The purpose of this paper is to control for the interrelationships between corporate governance mechanisms. Managerial ownership, external block holders' ownership, board independence, leadership structure and the size of the board, are perceived as the set of ownership and board...

Purpose – With the advent of Islamic banking, a new species was added to the banking system which was then, only dominated by the conventional banking. Islamic banking expanded in the world within the last decade and as a result, Islamic finance emerged as an alternative to the conventional...

Purpose – Under IAS 24 a related party transaction (RPT) is a “transfer of resources, services or obligations between related parties, regardless of whether a price is charged” (IASB). The purpose of this paper is to consider the interest of the business group and the directing activity of...

Purpose – The purpose of this paper is to contribute to the knowledge of how corporate volunteering is actually put into practice in Spanish firms as part of their social responsibility strategy. The paper presents the notion and the basics of corporate volunteering (CV), with emphasis on its...

Purpose – This paper aims to identify the effectiveness of private equity and venture capital (PE/VC) funds in promoting best practices of corporate governance in small and medium enterprises (SMEs) committed to PE/VC partnerships, in an institutional environment characterized by ownership...

Purpose – This study aims to examine the factors influencing the quality of corporate governance in South Africa (SA). Firm-level variables including performance, firm size, leverage, investment opportunities and audit quality were identified from the corporate governance literature....

Purpose – This paper aims to show how organisation theory can be used to understand the controversy between the shareholder and the stakeholder perspectives. Rationalistic and open system theories may enhance research on corporate governance by offering well-defined concepts and by specifying...

Purpose The purpose of this paper is to investigate the association between ownership structure and the properties of analysts’ forecasts in China’s unique corporate setting. Design/methodology/approach Multiple regression models were used to examine the influence of ownership structure...