Purpose As an important participant in capital market, institutional investors play a principal role in improving corporate governance. Most existing studies have focused on institutional ownership and its economic consequences. Nevertheless, they have not provided sufficient insight on the...

Purpose – This paper aims to examine the effectiveness of independent directors based on the perspective of strategic control. Design/methodology/approach – This is an empirical study carried out between 2007 and 2012 based on a sample of Chinese A-share-listed companies. Findings – The...

Purpose – The aim of this paper, which is based on Cheng et al. ’s (2012) research, is to re-examines the relationship between a firms’ voluntary disclosure of forward-looking non-financial information (FNFI) and investment efficiency. Design/methodology/approach – The authors chose...

Purpose – This study investigates the determinants of Chief Executive Officer (CEO) cash compensation in relation to corporate governance and performance in China's listed firms. This article also aims at analyzing gender earning differentials among CEOs. Design/methodology/approach – The...

Purpose The purpose of this paper is to study the influences of corporate governance on intellectual capital disclosures in chief executive officers’ (CEOs’) statements in annual reports. Design/methodology/approach Index score, word count and overall tone of CEOs’ intellectual capital...

Purpose – The purpose of this paper is to analyse the corporate governance information disclosed by Spanish listed companies on the internet, with the objective of assessing the extent and the influence of several corporate characteristics on the level of information voluntarily disclosed....

Purpose – This research aims to compare website-based investor relations (WIR) in developed and developing economies, represented by the US, UK, Hong Kong and mainland China. Design/methodology/approach – A WIR level evaluation index consisting of 82 items was constructed, based on website...

All managers and directors are faced with real, or imagined, conflicts of interest or competing demands for time and resources, between shareholders and stakeholders. This has always been the case, but the contemporary emphasis on stakeholders has brought this to a head. Although the more astute...

Over the last few years, more and more attention has been devoted to microfinance by academics and practitioners interested in development issues. This paper is part of this trend, as it tries to identify to what extent the corporate governance framework can be applied to microfinance...

Explores the relationship between enterprise and accountability within the context of the UK corporate governance debate over the last decade. The development of the corporation, through the concept of limited liability and the consequent separation of ownership and control, enabled...