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Publisher: Emerald   (Total: 344 journals)

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Showing 1 - 200 of 344 Journals sorted alphabetically
A Life in the Day     Hybrid Journal   (Followers: 12)
Academia Revista Latinoamericana de Administración     Open Access   (Followers: 2, SJR: 0.178, CiteScore: 1)
Accounting Auditing & Accountability J.     Hybrid Journal   (Followers: 32, SJR: 1.71, CiteScore: 3)
Accounting Research J.     Hybrid Journal   (Followers: 25, SJR: 0.144, CiteScore: 0)
Accounting, Auditing and Accountability J.     Hybrid Journal   (Followers: 24, SJR: 2.187, CiteScore: 4)
Advances in Accounting Education     Hybrid Journal   (Followers: 16, SJR: 0.279, CiteScore: 0)
Advances in Appreciative Inquiry     Hybrid Journal   (Followers: 1, SJR: 0.451, CiteScore: 1)
Advances in Autism     Hybrid Journal   (Followers: 22, SJR: 0.222, CiteScore: 1)
Advances in Dual Diagnosis     Hybrid Journal   (Followers: 47, SJR: 0.21, CiteScore: 1)
Advances in Gender Research     Full-text available via subscription   (Followers: 4, SJR: 0.16, CiteScore: 0)
Advances in Intl. Marketing     Full-text available via subscription   (Followers: 6)
Advances in Mental Health and Intellectual Disabilities     Hybrid Journal   (Followers: 73, SJR: 0.296, CiteScore: 0)
Advances in Mental Health and Learning Disabilities     Hybrid Journal   (Followers: 31)
African J. of Economic and Management Studies     Hybrid Journal   (Followers: 10, SJR: 0.216, CiteScore: 1)
Agricultural Finance Review     Hybrid Journal   (SJR: 0.406, CiteScore: 1)
Aircraft Engineering and Aerospace Technology     Hybrid Journal   (Followers: 201, SJR: 0.354, CiteScore: 1)
American J. of Business     Hybrid Journal   (Followers: 17)
Annals in Social Responsibility     Full-text available via subscription  
Anti-Corrosion Methods and Materials     Hybrid Journal   (Followers: 11, SJR: 0.235, CiteScore: 1)
Arts and the Market     Hybrid Journal   (Followers: 9)
Asia Pacific J. of Innovation and Entrepreneurship     Open Access  
Asia Pacific J. of Marketing and Logistics     Hybrid Journal   (Followers: 8, SJR: 0.425, CiteScore: 1)
Asia-Pacific J. of Business Administration     Hybrid Journal   (Followers: 5, SJR: 0.234, CiteScore: 1)
Asian Association of Open Universities J.     Open Access   (Followers: 1)
Asian Education and Development Studies     Hybrid Journal   (Followers: 5, SJR: 0.233, CiteScore: 1)
Asian J. on Quality     Hybrid Journal   (Followers: 3)
Asian Review of Accounting     Hybrid Journal   (Followers: 2, SJR: 0.222, CiteScore: 1)
Aslib J. of Information Management     Hybrid Journal   (Followers: 29, SJR: 0.725, CiteScore: 2)
Aslib Proceedings     Hybrid Journal   (Followers: 299)
Assembly Automation     Hybrid Journal   (Followers: 2, SJR: 0.603, CiteScore: 2)
Baltic J. of Management     Hybrid Journal   (Followers: 3, SJR: 0.309, CiteScore: 1)
Benchmarking : An Intl. J.     Hybrid Journal   (Followers: 10, SJR: 0.559, CiteScore: 2)
British Food J.     Hybrid Journal   (Followers: 16, SJR: 0.5, CiteScore: 2)
Built Environment Project and Asset Management     Hybrid Journal   (Followers: 15, SJR: 0.46, CiteScore: 1)
Business Process Re-engineering & Management J.     Hybrid Journal   (Followers: 8)
Business Strategy Series     Hybrid Journal   (Followers: 6)
Career Development Intl.     Hybrid Journal   (Followers: 17, SJR: 0.527, CiteScore: 2)
China Agricultural Economic Review     Hybrid Journal   (Followers: 2, SJR: 0.31, CiteScore: 1)
China Finance Review Intl.     Hybrid Journal   (Followers: 5, SJR: 0.245, CiteScore: 0)
Chinese Management Studies     Hybrid Journal   (Followers: 4, SJR: 0.278, CiteScore: 1)
Circuit World     Hybrid Journal   (Followers: 16, SJR: 0.246, CiteScore: 1)
Collection Building     Hybrid Journal   (Followers: 11, SJR: 0.296, CiteScore: 1)
COMPEL: The Intl. J. for Computation and Mathematics in Electrical and Electronic Engineering     Hybrid Journal   (Followers: 3, SJR: 0.22, CiteScore: 1)
Competitiveness Review : An Intl. Business J. incorporating J. of Global Competitiveness     Hybrid Journal   (Followers: 5, SJR: 0.274, CiteScore: 1)
Construction Innovation: Information, Process, Management     Hybrid Journal   (Followers: 14, SJR: 0.731, CiteScore: 2)
Corporate Communications An Intl. J.     Hybrid Journal   (Followers: 7, SJR: 0.453, CiteScore: 1)
Corporate Governance Intl. J. of Business in Society     Hybrid Journal   (Followers: 7, SJR: 0.336, CiteScore: 1)
Critical Perspectives on Intl. Business     Hybrid Journal   (SJR: 0.378, CiteScore: 1)
Cross Cultural & Strategic Management     Hybrid Journal   (Followers: 8, SJR: 0.504, CiteScore: 2)
Development and Learning in Organizations     Hybrid Journal   (Followers: 8, SJR: 0.138, CiteScore: 0)
Digital Library Perspectives     Hybrid Journal   (Followers: 29, SJR: 0.341, CiteScore: 1)
Direct Marketing An Intl. J.     Hybrid Journal   (Followers: 6)
Disaster Prevention and Management     Hybrid Journal   (Followers: 21, SJR: 0.47, CiteScore: 1)
Drugs and Alcohol Today     Hybrid Journal   (Followers: 136, SJR: 0.245, CiteScore: 1)
Education + Training     Hybrid Journal   (Followers: 23)
Education, Business and Society : Contemporary Middle Eastern Issues     Hybrid Journal   (Followers: 1, SJR: 1.707, CiteScore: 3)
Emerald Emerging Markets Case Studies     Hybrid Journal   (Followers: 1)
Employee Relations     Hybrid Journal   (Followers: 8, SJR: 0.551, CiteScore: 2)
Engineering Computations     Hybrid Journal   (Followers: 3, SJR: 0.444, CiteScore: 1)
Engineering, Construction and Architectural Management     Hybrid Journal   (Followers: 10, SJR: 0.653, CiteScore: 2)
English Teaching: Practice & Critique     Hybrid Journal   (SJR: 0.417, CiteScore: 1)
Equal Opportunities Intl.     Hybrid Journal   (Followers: 3)
Equality, Diversity and Inclusion : An Intl. J.     Hybrid Journal   (Followers: 14, SJR: 0.5, CiteScore: 1)
EuroMed J. of Business     Hybrid Journal   (Followers: 1, SJR: 0.26, CiteScore: 1)
European Business Review     Hybrid Journal   (Followers: 8, SJR: 0.585, CiteScore: 3)
European J. of Innovation Management     Hybrid Journal   (Followers: 24, SJR: 0.454, CiteScore: 2)
European J. of Management and Business Economics     Open Access   (Followers: 1, SJR: 0.239, CiteScore: 1)
European J. of Marketing     Hybrid Journal   (Followers: 21, SJR: 0.971, CiteScore: 2)
European J. of Training and Development     Hybrid Journal   (Followers: 13, SJR: 0.477, CiteScore: 1)
Evidence-based HRM     Hybrid Journal   (Followers: 5, SJR: 0.537, CiteScore: 1)
Facilities     Hybrid Journal   (Followers: 3, SJR: 0.503, CiteScore: 2)
Foresight     Hybrid Journal   (Followers: 7, SJR: 0.34, CiteScore: 1)
Gender in Management : An Intl. J.     Hybrid Journal   (Followers: 20, SJR: 0.412, CiteScore: 1)
Grey Systems : Theory and Application     Hybrid Journal   (Followers: 1)
Health Education     Hybrid Journal   (Followers: 2, SJR: 0.421, CiteScore: 1)
Higher Education, Skills and Work-based Learning     Hybrid Journal   (Followers: 47, SJR: 0.426, CiteScore: 1)
History of Education Review     Hybrid Journal   (Followers: 12, SJR: 0.26, CiteScore: 0)
Housing, Care and Support     Hybrid Journal   (Followers: 8, SJR: 0.171, CiteScore: 0)
Human Resource Management Intl. Digest     Hybrid Journal   (Followers: 18, SJR: 0.129, CiteScore: 0)
Humanomics     Hybrid Journal   (Followers: 3, SJR: 0.333, CiteScore: 1)
IMP J.     Hybrid Journal  
Indian Growth and Development Review     Hybrid Journal   (SJR: 0.174, CiteScore: 0)
Industrial and Commercial Training     Hybrid Journal   (Followers: 5, SJR: 0.301, CiteScore: 1)
Industrial Lubrication and Tribology     Hybrid Journal   (Followers: 6, SJR: 0.334, CiteScore: 1)
Industrial Management & Data Systems     Hybrid Journal   (Followers: 7, SJR: 0.904, CiteScore: 3)
Industrial Robot An Intl. J.     Hybrid Journal   (Followers: 2, SJR: 0.318, CiteScore: 1)
Info     Hybrid Journal   (Followers: 1)
Information and Computer Security     Hybrid Journal   (Followers: 22, SJR: 0.307, CiteScore: 1)
Information Technology & People     Hybrid Journal   (Followers: 45, SJR: 0.671, CiteScore: 2)
Innovation & Management Review     Open Access  
Interactive Technology and Smart Education     Hybrid Journal   (Followers: 12, SJR: 0.191, CiteScore: 1)
Interlending & Document Supply     Hybrid Journal   (Followers: 61)
Internet Research     Hybrid Journal   (Followers: 37, SJR: 1.645, CiteScore: 5)
Intl. J. for Lesson and Learning Studies     Hybrid Journal   (Followers: 4, SJR: 0.324, CiteScore: 1)
Intl. J. for Researcher Development     Hybrid Journal   (Followers: 10)
Intl. J. of Accounting and Information Management     Hybrid Journal   (Followers: 9, SJR: 0.275, CiteScore: 1)
Intl. J. of Bank Marketing     Hybrid Journal   (Followers: 8, SJR: 0.654, CiteScore: 3)
Intl. J. of Climate Change Strategies and Management     Hybrid Journal   (Followers: 17, SJR: 0.353, CiteScore: 1)
Intl. J. of Clothing Science and Technology     Hybrid Journal   (Followers: 7, SJR: 0.318, CiteScore: 1)
Intl. J. of Commerce and Management     Hybrid Journal   (Followers: 1)
Intl. J. of Conflict Management     Hybrid Journal   (Followers: 14, SJR: 0.362, CiteScore: 1)
Intl. J. of Contemporary Hospitality Management     Hybrid Journal   (Followers: 14, SJR: 1.452, CiteScore: 4)
Intl. J. of Culture Tourism and Hospitality Research     Hybrid Journal   (Followers: 20, SJR: 0.339, CiteScore: 1)
Intl. J. of Development Issues     Hybrid Journal   (Followers: 9, SJR: 0.139, CiteScore: 0)
Intl. J. of Disaster Resilience in the Built Environment     Hybrid Journal   (Followers: 6, SJR: 0.387, CiteScore: 1)
Intl. J. of Educational Management     Hybrid Journal   (Followers: 5, SJR: 0.559, CiteScore: 1)
Intl. J. of Emergency Services     Hybrid Journal   (Followers: 9, SJR: 0.201, CiteScore: 1)
Intl. J. of Emerging Markets     Hybrid Journal   (Followers: 3, SJR: 0.474, CiteScore: 2)
Intl. J. of Energy Sector Management     Hybrid Journal   (Followers: 2, SJR: 0.349, CiteScore: 1)
Intl. J. of Entrepreneurial Behaviour & Research     Hybrid Journal   (Followers: 4, SJR: 0.629, CiteScore: 2)
Intl. J. of Event and Festival Management     Hybrid Journal   (Followers: 7, SJR: 0.388, CiteScore: 1)
Intl. J. of Gender and Entrepreneurship     Hybrid Journal   (Followers: 6, SJR: 0.445, CiteScore: 1)
Intl. J. of Health Care Quality Assurance     Hybrid Journal   (Followers: 12, SJR: 0.358, CiteScore: 1)
Intl. J. of Health Governance     Hybrid Journal   (Followers: 27, SJR: 0.247, CiteScore: 1)
Intl. J. of Housing Markets and Analysis     Hybrid Journal   (Followers: 9, SJR: 0.211, CiteScore: 1)
Intl. J. of Human Rights in Healthcare     Hybrid Journal   (Followers: 7, SJR: 0.205, CiteScore: 0)
Intl. J. of Information and Learning Technology     Hybrid Journal   (Followers: 8, SJR: 0.226, CiteScore: 1)
Intl. J. of Innovation Science     Hybrid Journal   (Followers: 11, SJR: 0.197, CiteScore: 1)
Intl. J. of Intelligent Computing and Cybernetics     Hybrid Journal   (Followers: 3, SJR: 0.214, CiteScore: 1)
Intl. J. of Intelligent Unmanned Systems     Hybrid Journal   (Followers: 4)
Intl. J. of Islamic and Middle Eastern Finance and Management     Hybrid Journal   (Followers: 9, SJR: 0.375, CiteScore: 1)
Intl. J. of Law and Management     Hybrid Journal   (Followers: 2, SJR: 0.217, CiteScore: 1)
Intl. J. of Law in the Built Environment     Hybrid Journal   (Followers: 3, SJR: 0.227, CiteScore: 0)
Intl. J. of Leadership in Public Services     Hybrid Journal   (Followers: 26)
Intl. J. of Lean Six Sigma     Hybrid Journal   (Followers: 7, SJR: 0.802, CiteScore: 3)
Intl. J. of Logistics Management     Hybrid Journal   (Followers: 10, SJR: 0.71, CiteScore: 2)
Intl. J. of Managerial Finance     Hybrid Journal   (Followers: 5, SJR: 0.203, CiteScore: 1)
Intl. J. of Managing Projects in Business     Hybrid Journal   (Followers: 2, SJR: 0.36, CiteScore: 2)
Intl. J. of Manpower     Hybrid Journal   (Followers: 2, SJR: 0.365, CiteScore: 1)
Intl. J. of Mentoring and Coaching in Education     Hybrid Journal   (Followers: 25, SJR: 0.426, CiteScore: 1)
Intl. J. of Migration, Health and Social Care     Hybrid Journal   (Followers: 12, SJR: 0.307, CiteScore: 1)
Intl. J. of Numerical Methods for Heat & Fluid Flow     Hybrid Journal   (Followers: 11, SJR: 0.697, CiteScore: 3)
Intl. J. of Operations & Production Management     Hybrid Journal   (Followers: 19, SJR: 2.052, CiteScore: 4)
Intl. J. of Organizational Analysis     Hybrid Journal   (Followers: 3, SJR: 0.268, CiteScore: 1)
Intl. J. of Pervasive Computing and Communications     Hybrid Journal   (Followers: 3, SJR: 0.138, CiteScore: 1)
Intl. J. of Pharmaceutical and Healthcare Marketing     Hybrid Journal   (Followers: 4, SJR: 0.25, CiteScore: 1)
Intl. J. of Physical Distribution & Logistics Management     Hybrid Journal   (Followers: 11, SJR: 1.821, CiteScore: 4)
Intl. J. of Prisoner Health     Hybrid Journal   (Followers: 8, SJR: 0.303, CiteScore: 1)
Intl. J. of Productivity and Performance Management     Hybrid Journal   (Followers: 7, SJR: 0.578, CiteScore: 2)
Intl. J. of Public Sector Management     Hybrid Journal   (Followers: 30, SJR: 0.438, CiteScore: 1)
Intl. J. of Quality & Reliability Management     Hybrid Journal   (Followers: 7, SJR: 0.492, CiteScore: 2)
Intl. J. of Quality and Service Sciences     Hybrid Journal   (Followers: 2, SJR: 0.309, CiteScore: 1)
Intl. J. of Retail & Distribution Management     Hybrid Journal   (Followers: 6, SJR: 0.742, CiteScore: 3)
Intl. J. of Service Industry Management     Hybrid Journal   (Followers: 2)
Intl. J. of Social Economics     Hybrid Journal   (Followers: 5, SJR: 0.225, CiteScore: 1)
Intl. J. of Sociology and Social Policy     Hybrid Journal   (Followers: 50, SJR: 0.3, CiteScore: 1)
Intl. J. of Sports Marketing and Sponsorship     Hybrid Journal   (Followers: 1, SJR: 0.269, CiteScore: 1)
Intl. J. of Structural Integrity     Hybrid Journal   (Followers: 2, SJR: 0.228, CiteScore: 0)
Intl. J. of Sustainability in Higher Education     Hybrid Journal   (Followers: 14, SJR: 0.502, CiteScore: 2)
Intl. J. of Tourism Cities     Hybrid Journal   (Followers: 2, SJR: 0.502, CiteScore: 0)
Intl. J. of Web Information Systems     Hybrid Journal   (Followers: 4, SJR: 0.186, CiteScore: 1)
Intl. J. of Wine Business Research     Hybrid Journal   (Followers: 8, SJR: 0.562, CiteScore: 2)
Intl. J. of Workplace Health Management     Hybrid Journal   (Followers: 10, SJR: 0.303, CiteScore: 1)
Intl. Marketing Review     Hybrid Journal   (Followers: 15, SJR: 0.895, CiteScore: 3)
Irish J. of Occupational Therapy     Open Access   (Followers: 5)
ISRA Intl. J. of Islamic Finance     Open Access  
J. for Multicultural Education     Hybrid Journal   (Followers: 1, SJR: 0.237, CiteScore: 1)
J. of Accounting & Organizational Change     Hybrid Journal   (Followers: 5, SJR: 0.301, CiteScore: 1)
J. of Accounting in Emerging Economies     Hybrid Journal   (Followers: 9)
J. of Adult Protection, The     Hybrid Journal   (Followers: 15, SJR: 0.314, CiteScore: 1)
J. of Advances in Management Research     Hybrid Journal   (Followers: 2)
J. of Aggression, Conflict and Peace Research     Hybrid Journal   (Followers: 44, SJR: 0.222, CiteScore: 1)
J. of Agribusiness in Developing and Emerging Economies     Hybrid Journal   (SJR: 0.108, CiteScore: 0)
J. of Applied Accounting Research     Hybrid Journal   (Followers: 17, SJR: 0.227, CiteScore: 1)
J. of Applied Research in Higher Education     Hybrid Journal   (Followers: 49, SJR: 0.2, CiteScore: 0)
J. of Asia Business Studies     Hybrid Journal   (Followers: 2, SJR: 0.245, CiteScore: 1)
J. of Assistive Technologies     Hybrid Journal   (Followers: 19)
J. of Business & Industrial Marketing     Hybrid Journal   (Followers: 10, SJR: 0.652, CiteScore: 2)
J. of Business Strategy     Hybrid Journal   (Followers: 11, SJR: 0.333, CiteScore: 1)
J. of Centrum Cathedra     Open Access  
J. of Children's Services     Hybrid Journal   (Followers: 5, SJR: 0.243, CiteScore: 1)
J. of Chinese Economic and Foreign Trade Studies     Hybrid Journal   (Followers: 1, SJR: 0.2, CiteScore: 0)
J. of Chinese Entrepreneurship     Hybrid Journal   (Followers: 4)
J. of Chinese Human Resource Management     Hybrid Journal   (Followers: 6, SJR: 0.173, CiteScore: 1)
J. of Communication Management     Hybrid Journal   (Followers: 6, SJR: 0.625, CiteScore: 1)
J. of Consumer Marketing     Hybrid Journal   (Followers: 19, SJR: 0.664, CiteScore: 2)
J. of Corporate Real Estate     Hybrid Journal   (Followers: 3, SJR: 0.368, CiteScore: 1)
J. of Criminal Psychology     Hybrid Journal   (Followers: 129, SJR: 0.268, CiteScore: 1)
J. of Criminological Research, Policy and Practice     Hybrid Journal   (Followers: 43, SJR: 0.254, CiteScore: 1)
J. of Cultural Heritage Management and Sustainable Development     Hybrid Journal   (Followers: 10, SJR: 0.257, CiteScore: 1)
J. of Documentation     Hybrid Journal   (Followers: 183, SJR: 0.613, CiteScore: 1)
J. of Economic and Administrative Sciences     Hybrid Journal   (Followers: 2)
J. of Economic Studies     Hybrid Journal   (Followers: 5, SJR: 0.733, CiteScore: 1)
J. of Economics, Finance and Administrative Science     Open Access   (Followers: 1, SJR: 0.217, CiteScore: 1)
J. of Educational Administration     Hybrid Journal   (Followers: 6, SJR: 1.252, CiteScore: 2)
J. of Enabling Technologies     Hybrid Journal   (Followers: 8, SJR: 0.369, CiteScore: 1)
J. of Engineering, Design and Technology     Hybrid Journal   (Followers: 16, SJR: 0.212, CiteScore: 1)
J. of Enterprise Information Management     Hybrid Journal   (Followers: 4, SJR: 0.827, CiteScore: 4)
J. of Enterprising Communities People and Places in the Global Economy     Hybrid Journal   (Followers: 1, SJR: 0.281, CiteScore: 1)
J. of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 8, SJR: 0.262, CiteScore: 1)
J. of European Industrial Training     Hybrid Journal   (Followers: 2)
J. of European Real Estate Research     Hybrid Journal   (Followers: 3, SJR: 0.268, CiteScore: 1)
J. of Facilities Management     Hybrid Journal   (Followers: 5, SJR: 0.33, CiteScore: 1)
J. of Family Business Management     Hybrid Journal   (Followers: 7)
J. of Fashion Marketing and Management     Hybrid Journal   (Followers: 12, SJR: 0.608, CiteScore: 2)
J. of Financial Crime     Hybrid Journal   (Followers: 372, SJR: 0.228, CiteScore: 0)
J. of Financial Economic Policy     Hybrid Journal   (Followers: 1, SJR: 0.186, CiteScore: 0)
J. of Financial Management of Property and Construction     Hybrid Journal   (Followers: 8, SJR: 0.309, CiteScore: 1)
J. of Financial Regulation and Compliance     Hybrid Journal   (Followers: 8, SJR: 0.159, CiteScore: 0)
J. of Financial Reporting and Accounting     Hybrid Journal   (Followers: 14)

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Journal Cover
Corporate Governance International Journal of Business in Society
Journal Prestige (SJR): 0.336
Citation Impact (citeScore): 1
Number of Followers: 7  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1472-0701
Published by Emerald Homepage  [344 journals]
  • The relationship between corporate governance mechanisms and internet
           financial reporting in Iran
    • Pages: 1021 - 1041
      Abstract: Corporate Governance: The international journal of business in society, Volume 18, Issue 6, Page 1021-1041, December 2018.
      Purpose The purpose of this study is to investigate the influence of the ownership of institutional shareholders, the proportion of non-executive members, the percentage of ownership of major shareholders, the duality of the tasks of chief executive officer and chairman of the board of director, financial leverage, the amount of the remuneration of the board of director, the company’s life and the amount of export on internet financial reporting. Design/methodology/approach For this purpose, the authors surveyed the 301 listed companies on Tehran Stock Exchange in 2015. The statistical method used to test the hypothesis of the study was cross-sectional data. Findings The results indicate the negative impact of ratio of non-executive members and the positive impact of financial leverage, size, liquidity and the life of the company in stock, over internet financial reporting. Originality/value The current study is almost the first study which is conducted in a developing country, and the results may helpful to the other developing nations.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-05-02T02:37:39Z
      DOI: 10.1108/CG-06-2017-0126
       
  • Board involvement in corporate sustainability reporting: evidence from Sri
           Lanka
    • Pages: 1042 - 1056
      Abstract: Corporate Governance: The international journal of business in society, Volume 18, Issue 6, Page 1042-1056, December 2018.
      Purpose The purpose of this paper is to explore the role played by the board of directors in corporate sustainability (CS) disclosure within the Asian context in which sustainability reporting (SR) is an emerging phenomenon. Design/methodology/approach Data are collected from a sample of 100 listed Sri Lankan companies over a period of four years (2012-2016), representing practically all the business sectors. This study draws on both agency and resource dependence theories, while binary logistic regression is performed for the data analysis. Findings The results point out that firms that follow a sustainability disclosure policy have larger boards, a higher proportion of independent directors and more female directors. Contrary to certain common assumptions, firms that practice sustainability disclosure are not influenced by dual leadership, board ethnicity and board ownership. This study helps firms to understand whether their boards can influence the sustainability disclosure choice or not and further, to validate the appropriateness of the agency theory and the resource dependence theory for examining issues of this nature. Originality/value This study contributes significantly to the extant literature on this subject by broadening the geographical coverage, which has generally been limited to the West in corporate disclosure studies.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-04-19T09:06:52Z
      DOI: 10.1108/CG-10-2017-0252
       
  • Foreign board members and firm innovativeness: an exploratory analysis for
           setting a research agenda
    • Pages: 1057 - 1073
      Abstract: Corporate Governance: The international journal of business in society, Volume 18, Issue 6, Page 1057-1073, December 2018.
      Purpose This paper aims to assess the often repeated, but empirically unconfirmed, supposition that there is a positive connection between foreign board members (FBMs) and firm innovativeness and to set a research agenda for future studies on the topic. Design/methodology/approach The analyses are based on a large sample of firms within the European Union, utilizing patent and trademark data together with information on the national diversity of the boards. Findings The analyses confirm that there is a positive association between FBMs and firm innovativeness. Contrary to expectations, FBMs from less innovative countries than the countries of their host companies are more associated with innovative firms than are FBMs from more innovative countries. Research limitations/implications This study provides empirical support for propositions, drawn from resource dependency theory and group effectiveness/diversity theories, that diverse boards of directors can lead to greater firm-level creativity and innovativeness. It also outlines a detailed research agenda for future studies to build on the tentative findings presented in this paper. Practical implications The findings suggest that greater national diversity in the board of directors can enhance innovation. Originality/value Earlier studies on board diversity have not analyzed empirically the issue of national diversity. The originality of this paper lies in its attempt to address this gap in the corporate governance literature.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-04-12T07:58:39Z
      DOI: 10.1108/CG-12-2017-0301
       
  • The “invisible” hand: views from UK institutional investors
    • Pages: 1074 - 1088
      Abstract: Corporate Governance: The international journal of business in society, Volume 18, Issue 6, Page 1074-1088, December 2018.
      Purpose Investors are called to be good stewards/trustees of their investments, often on behalf of third parties. In light of this fiduciary responsibility, and the conundrum of public criticism potentially impacting on share price, this paper aims to use the basis of the UK governance code to explore what important dialogue investors really have with their holdings to support good governance. Design/methodology/approach Semi-structured telephone interviews with eight institutional investors explore governance issues and investor company dialogue, giving insights into the aspects of the importance of their part in the UK corporate governance code. Findings Rather than being sleeping lions, investors positively engage with companies, with regular communication being high on their agenda and not always via the annual general meeting. There is a preference to engage directly with the company rather than in public view or via share dumptin. Thus, we often do not see their actions around their fiduciary duties as often they avoid public criticism or any visibility that could do reputational harm and decrease company value. Research limitations/implications This dialogue was just before the point of the exposure of the financial crisis; however, it shows the importance that investors give to taking their responsibilities seriously. Importantly, it provides a springboard for further debate following the financial crises and the updates of the financial environment. Practical implications Even though policy seeks engagement, the nuances of the investor dialogue are under explored compared to visible quantitative metrics. This dialogue assures that investors are active, even if their engagement is not public and can be deemed as hidden. Originality/value Complementing quantitative studies, this paper explores a qualitative approach, uniquely sharing insights into a hidden and little explored world of fiduciary dialogue.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-05-17T12:54:32Z
      DOI: 10.1108/CG-11-2017-0264
       
  • Role of public policies in promoting CSR: empirical evidence from business
           and civil society of UAE
    • Pages: 1107 - 1123
      Abstract: Corporate Governance: The international journal of business in society, Volume 18, Issue 6, Page 1107-1123, December 2018.
      Purpose This paper aims to explore the intermediary roles that public policies play in stimulating government agencies, businesses and civil society to engage in a corporate social responsibility (CSR) agenda. Design/methodology/approach Issues related to decision-making of public policies are increasingly complex. Therefore, analytical hierarchy process has been used to prioritize public policy practices for CSR in the UAE. Data were collected from experts working in businesses and civil society organizations. Findings Findings suggest that businesses and the civil society confirm the importance of standardization and law enforcement public policy practices in issues related to CSR in developing countries. The endorsing style of public policies was the least important approach to encouraging CSR implementation in the UAE. Research limitations/implications Results are derived from a limited amount of empirical data only in one country; therefore, these cannot be generalized. Future research from other countries is needed. Practical implications Outcomes from this study will help the government enhance its role as mediator among all agents and help with designing public policies that encourage adoption of CSR by business firms while maintaining competitiveness in the economy. Originality/value A framework consisting of five public policy categories – mandating, facilitating, partnering, endorsing and empowering roles – and 29 sub-policy practices is introduced. This study provides an important technique for analyzing the importance of public policies in promoting CSR. It offers insights into a population that shapes a CSR agenda.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-06-08T02:23:10Z
      DOI: 10.1108/CG-08-2017-0175
       
  • Related party transactions, corporate governance and earnings management
    • Pages: 1124 - 1146
      Abstract: Corporate Governance: The international journal of business in society, Volume 18, Issue 6, Page 1124-1146, December 2018.
      Purpose Following the contingency perspective, this paper aims to examine if a good corporate governance structure is able to reduce earnings management made through related party transactions. The authors expect that a high-quality corporate governance influences private benefit acquisition and reduces the positive association between related party transactions and earnings management. Design/methodology/approach A two-stage least squares instrumental variable approach is used to further address endogeneity concerns in this study. The model is organized into three parts: the construction of the corporate governance indicator, the first stage regression to compute the predicted corporate governance indicator and the second stage regression (ordinary least squares multivariate regressions) to analyze the relationship between related party transactions and earnings management. The analysis focuses on a sample of Italian listed companies over the period 2007-2012. Findings The study finds that the interaction between sales-related party transactions and corporate governance is negatively associated with abnormal accruals, signaling that corporate governance quality reduces the positive association between sales-related party transactions and earnings management, consistently with the contingency perspective. Originality/value The research contributes to literature by empirically testing the assumption of contingency perspective. In particular, the results provide new insights to the academic community, underlying that good corporate governance mechanism helps to reduce earnings management behavior through related party transactions.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-07-13T12:03:44Z
      DOI: 10.1108/CG-11-2017-0271
       
  • The impact of board characteristics and ownership identity on agency costs
           and firm performance: UK evidence
    • Pages: 1147 - 1176
      Abstract: Corporate Governance: The international journal of business in society, Volume 18, Issue 6, Page 1147-1176, December 2018.
      Purpose This paper aims to provide a twofold empirical comparison: first, a comparison between the impact of corporate governance mechanisms on agency costs proxies and firm performance measures, and second, this comparison was used before and after the 2008 financial crisis, capturing two different economic states. Design/methodology/approach Panel regression methods were applied to two data sets of non-financial firms incorporated in the FTSE ALL-Share index over the period 2005-2011. Findings The results provide evidence that not all mechanisms lead to lower agency conflicts and/or higher firm performance. Ownership identity has a significant impact and the role of the governance mechanisms changes with the changes in the economic conditions surrounding the firm. Research limitations/implications The results lend support to the notion that forcing a certain code of practice on firms to follow could compel them to move away from conflict reduction governance structures. Originality/value To the best of the authors’ knowledge, this is the first paper to provide a comparison of empirical evidence for the impact of board characteristics and ownership identity on agency costs and firm performance by using a comprehensive set of corporate governance mechanisms. This comparison challenges the prior studies that use performance as an indirect proxy for lower agency costs. Additionally, it compares the impact of the governance mechanisms during two different economic conditions.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-07-27T07:44:48Z
      DOI: 10.1108/CG-09-2016-0184
       
  • Corporate social responsibility in the mining industry: an exploration of
           host-communities’ perceptions and expectations in a developing-country
    • Pages: 1177 - 1195
      Abstract: Corporate Governance: The international journal of business in society, Volume 18, Issue 6, Page 1177-1195, December 2018.
      Purpose The purpose of this paper is to explore how and what drives corporate social responsibility (CSR) in host communities of mining companies in developing countries. Design/methodology/approach To address this knowledge gap, this paper used Ghana as a test case and conducted 24 in-depth interviews with participants drawn from mining host communities. Findings The paper discovered that while CSR is broadly understood and encompasses six thematic categories in the mining host communities, there are emphases on philanthropic and environmental responsibilities. Contrary to the evidence found in other studies, this paper discovered that CSR rhetoric plays a more positive/significant role than so far explored in CSR research, as it incentivizes the host communities to push for the fulfilment of their CSR expectations and/or CSR initiatives proposed by mining companies. Research limitations/implications Quantitative studies are needed to strengthen the findings from the present paper. Practical implications Because developing countries share similar socio-economic and geo-political realities, the findings of this paper may be applicable not only for CSR advocates, but also for policy-makers in developing countries. Originality/value The paper provides new inputs from a developing country perspective to the current debate about the CSR performance of the extractive industry.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-07-04T10:47:41Z
      DOI: 10.1108/CG-01-2018-0006
       
  • Corporate governance and firm value: a comparative analysis of state and
           non-state owned companies in the context of Pakistan
    • Pages: 1196 - 1206
      Abstract: Corporate Governance: The international journal of business in society, Volume 18, Issue 6, Page 1196-1206, December 2018.
      Purpose The purpose of this paper is to examine how corporate governance instruments impact firm value in the context of Pakistan. This paper considers state- and non-state-owned enterprises and examines whether the influence of corporate governance on firm value varies across firms having different nature of ownership. Design/methodology/approach This study opts for an unbalanced sample of state- and non-state-owned enterprises for the period 2010-2014. Panel data regression is adopted for estimation of main results. The suitable model, i.e. fixed and random effect model, is selected using Hausman specification test. Findings The notable findings show that board independence has a significant and positive relationship with firm value only for state-owned companies. Furthermore, the results show that market capitalization and return on assets have a significant and positive association with firm value for both state- and non-state-owned enterprises. All other variables are found insignificant for both state- and non-state-owned companies, but the results are consistent with those reported in previous studies. Practical implication The findings of the study suggest that fair induction of independent directors, appropriate board size and cost-benefit analysis to conduct frequent meetings can help corporations to improve their performance. Originality/value This study is adding to the current literature by providing new insights and shows that the impact of corporate governance on firm value varies across firms of different types of ownership, i.e. state- and non-state-owned enterprises.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-07-13T12:01:23Z
      DOI: 10.1108/CG-09-2017-0208
       
  • Corruption and supply chain management toward the sustainable development
           goals era
    • Pages: 1207 - 1219
      Abstract: Corporate Governance: The international journal of business in society, Volume 18, Issue 6, Page 1207-1219, December 2018.
      Purpose This paper aims to identify academic literature studies on corruption in the supply chain management (SCM) from 2005 to 2016 to propose a research agenda. The review links this possible new course of research within the sustainable development goals (SDGs) framework, proposed by the United Nations from 2015 to 2030. Design/methodology/approach A literature review method was used in the academic research to identify which approaches are used for corruption in SCM. The analysis of the context of SDGs required an integrated approach once the goals are interconnected. Findings Despite the increase in research studies in 2015, there is still little research focusing specifically on corruption in SCM. There is a broad opportunity to connect the research on corruption in SCM with the context of the practice to achieve the SDGs. Originality/value Considering the economic, social and environmental risks of corruption practices in SCM and the scarce academic literature on these themes together, a research agenda with interdisciplinary groups is suggested to deepen the subjects. There are some questions related to corruption in SCM and its connections with practice to achieve the SDGs.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-08-14T09:11:06Z
      DOI: 10.1108/CG-01-2018-0031
       
  • Corporate governance dynamics and wealth effects: evidence from large loss
           acquisitions and large gain acquisitions in the USA
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose When major reallocations of the firm’s assets are strategically necessary, the corporation’s decision system is perhaps put to its severest test. This paper aims to argue that a relevant balance in the corporate governance structure is highly important to assure those strategic decisions taken are successful and economically beneficial to shareholders’ wealth. Design/methodology/approach This study examines US firms making major acquisitions resulting in large losses or large gains and identify weaknesses and strengths in their respective governance structures. Findings Firms making large loss acquisitions demonstrate a balance in the corporate governance structure that heavily favors the CEO. Firms making large gain acquisitions present a more efficient balance in the configuration their corporate governance dynamics. Finally, the authors present evidence that making a major acquisition triggers rebalancing of the corporate governance dynamics to increase the effectiveness of monitoring the implementation of the acquisition. The authors find firms making large loss acquisitions make more extensive changes in the professional expertise on their boards. Originality/value This study provides a broad understanding of the role of corporate governance by examining overall governance dynamics and offers how one corporate governance structure does not fit all firms, at all times, in all circumstances. Instead, timely imbalances within the configurations of corporate governance dynamics over the major strategic acquisition process can be consistent with the goal of increasing shareholders’ wealth.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-11-13T09:26:11Z
      DOI: 10.1108/CG-05-2018-0168
       
  • Relevance of corporate boards in driving performance in the period that
           covers financial crisis
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose This paper aims to examine the relevance of boards in driving firm level performance. For this purpose, it considers firms listed on Ireland and Spain stock exchanges for the period 2005 to 2014, over a period that includes the global financial crisis. Design/methodology/approach This study uses panel data regression analysis to analyse the effects of board characteristics on performance and also uses alternate model specifications to test the significance of robustness of relationships. Findings The impact of board size on performance is negative and significant for Irish and Spanish firms for the study period. In general, the board independence has a positive effect on the performance of Spanish firms for the complete study period and suggests consistency with the resource dependency theory. Research limitations/implications The analysis suggests that in general, the non-executive and the board size do not affect the corporate performance of Irish and Spanish firms during the financial crisis. The fixed effects model suggests positive effects of gender diversity on performance for Spanish firms, while the random effects indicates negative relationship between gender diversity and performance for Irish companies. Practical implications The evidence on the Spanish firms suggests that female representation on the boards may be critical during the financial crisis Social implications The quota legislation on female board representation in Spain is yielding superior results over the soft law approach by Irish firms during the times of financial crisis period. Originality/value This study contributes to the literature on the corporate governance practices and performance of two countries that were strongly affected by the crisis in the European Union. As governments increasingly contemplate board gender diversity policies, this study offers useful empirical insights on Spanish and Irish firms.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-11-06T11:16:20Z
      DOI: 10.1108/CG-11-2016-0204
       
  • Exploring the governance committee: the trinity’s great forgotten
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose This paper aims to explore governance committee’s attributes in terms of composition, roles/duties and responsibilities and operations. Design/methodology/approach Information on the governance committee and the board in general was collected from the websites of 167 Canadian firms. Financial data were collected from the Sedar database. Findings Results uncover two patterns of governance committee attributes (composition, roles and operations), resulting in our characterization of governance committees as “less active” and “more active.” In light of additional analyses, the two groups also differ in terms of antecedents and impact. Practical implications This study can help board members to enhance board effectiveness by describing governance committee attributes and identifying contextual factors that could lead to a more active governance committee. In addition, it suggests that such committee can improve financial performance. Originality/value This empirical research focuses on the governance committee, a largely unexplored primary board oversight committee. An index comprising 19 duties and responsibilities performed by the governance committee was developed.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-10-31T01:36:31Z
      DOI: 10.1108/CG-01-2018-0039
       
  • Board gender diversity, corporate governance and bank efficiency in Ghana:
           a two stage data envelope analysis (DEA) approach
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose This study aims to analyze the efficiency of banks under board gender diversity and to examine the determinants of bank efficiency. Design/methodology/approach Data for analysis were sourced from annual reports of 21 banks for the period from 2009 to 2017. A two-step framework was used: first, an examination of efficiency scores with and without board gender diversity computed using data envelopment analysis; and second, a regression of board gender diversity as a determinant of bank efficiency using panel estimation on an unbalanced panel data. Findings The results reveal that gender diversity promotes bank efficiency up to a maximum of two female directors on a nine-member board of directors, suggesting a threshold effect on bank efficiency. Board size improves bank efficiency. Board independence is negatively related to bank efficiency. Also, powerful chief executive officers are detrimental for bank efficiency. Finally, the authors find that ownership structure, bank size, bank age and loan-to-deposit ratio are important factors affecting bank efficiency. Research limitations/implications All bank-year observations with no female representation on the board were excluded. As such, this paper is limited to 21 banks. Future research should look at a larger data set and account for dynamic endogeneity. Practical implications The paper contributes to bank governance structure, namely, gender composition of boards, and provides an insight for regulators and shareholders to estimate the role of men and women on boards. Originality/value The novel feature of the efficiency model used is that it incorporates board gender diversity as an additional input variable, in line with the preposition of proponent of resource dependency theory.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-10-25T10:12:27Z
      DOI: 10.1108/CG-08-2017-0171
       
  • Corporate governance integration with sustainability: a systematic
           literature review
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose The purpose of this paper is to systematically review the literature on corporate governance and sustainability integration in identifying the main rigidity, infirmity and gaps in the current literature, and also to mention future research paths. Design/methodology/approach A systematic literature review of existing international papers is used through quantitative and qualitative approach by selecting 27 articles published in Scopus. Findings The review suggests although integration of governance into sustainability is interpreted differently in a geographical area, vision, mission and leadership are the most significant drivers of sustainability framework dealing corporate governance. Despite the limitation which is related to the choice of number and type of keywords and journals, outcomes and the interpretation, generalization and application of results, sustainability frameworks suggest a number of avenues for investors, policy makers and future market scenario which will increase the efficiency of companies. Research limitations/implications This research uses limited number of reviews by the common features of Scopus search as previous studies. This review study reflects corporate governance to sustainability models and provides opportunities to researchers for a more in-depth investigation into the theoretical advancement and joint work of sustainability and corporate governance which better inform strategies and implementations of governmental structures. Originality/value This paper undertakes a significant thorough systematic review for sustainability integration with corporate governance literature. It gives a written work review and reference index from1995 to 2017, useful for both academics and professionals.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-10-22T02:39:57Z
      DOI: 10.1108/CG-03-2018-0111
       
  • Reaffirming the importance of managerial discretion in corporate
           governance: a comment on Andersen (2017)
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose The purpose of this study is to refute the work of Andersen (2017) by suggesting a different theoretical view and to argue that the concept of managerial discretion is one of the core dimensions that cannot be discarded when studying corporate governance. Design/methodology/approach This paper uses theoretical frameworks from recent literature, definitions and empirical studies on the concept of managerial discretion and corporate governance. Findings Several studies have empirically tested and measured the concept of managerial discretion, some have provided validity and reliability of the concept and others have showed the direct impact of discretion on firm performance. Practical implications Research on managerial discretion provides owners and board of directors a clear advice on how much discretion can be granted to top executives by taking into consideration the different dimensions of the external and internal environment. Originality/value This paper concludes that corporate governance research will not improve if it abandons the concept of managerial discretion.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-10-10T10:39:05Z
      DOI: 10.1108/CG-05-2018-0172
       
  • Board nationality and educational background diversity and corporate
           social performance
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose This paper aims to examine the relationship between the nationality and educational background diversity of directors serving on corporate boards and the firms’ corporate social performance (CSP). Design/methodology/approach This study measures nationality diversity by directors’ national citizenship and measures educational background diversity by countries from which they earned their undergraduate and post undergraduate degrees. It measures firms’ CSP using the MSCI ESG ratings. The study uses both univariate and multivariate analyses to empirically test the hypotheses. Findings Using a sample of US firms, the authors find that board nationality diversity and educational background diversity are positively associated with CSP. The findings suggest that improving director nationality diversity and educational background diversity could improve firms’ social performance. Originality/value This study shows that the increasing trend of foreign nationals in the US boards could shift the focus of US corporations to be more stakeholder-oriented.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-10-10T10:37:44Z
      DOI: 10.1108/CG-04-2018-0138
       
  • Readability, governance and performance: a test of the obfuscation
           hypothesis in Qatari listed firms
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose This paper aims to examine the relationship between the readability of annual reports and corporate performance in Qatari listed firms while controlling for a firm’s competitive position, governance structure and specific features such as size, age and industry type. Design/methodology/approach This study relies on both agency theory and legitimacy theory to develop testable hypotheses. It uses a sample of 126 firm-year listed companies in the Qatar Stock Exchange to test obfuscation in the annual reports through examining the association between the readability of Narrative Disclosures (NDs) and corporate profitability, financial risk and agency costs for the period from 2014-2016. Findings The findings show that firms with higher annual report readability are more profitable and have lower agency costs, which is an indication of the existence of “obfuscation.” Qatari firms may use narrative complexity as a disclosure strategy to enhance their image and consequently maintain their social legitimacy. Research limitations/implications Although the study findings suffer from limited global generalization, they can be generalized across Gulf Cooperation Council countries. Thus, future cross-country research is encouraged. Practical implications The findings encourage Qatari policymakers to instate a policy for “Plain English” writing to make NDs easy to read by international investors. Originality/value This study is one of very few studies that examines the readability of annual reports in emerging market economies, i.e. Qatar. The study contributes to the paucity of research that examines English-written annual reports in non-English speaking countries.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-10-10T10:36:45Z
      DOI: 10.1108/CG-05-2018-0182
       
  • Ownership structure, board of directors and firm performance: evidence
           from Taiwan
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose Using a data set of listed firms domiciled in Taiwan, this paper aims to empirically assess the effects of ownership structure and board of directors on firm value. Design/methodology/approach Using a sample of Taiwanese listed firms from 1997 to 2015, this study uses a panel estimation to exploit both the cross-section and time–series nature of the data. Furthermore, two stage least squares (2SLS) regression model is used as robustness test to mitigate the endogeneity issue. Findings The main results show that the higher the proportion of independent directors, the smaller the board size, together with a two-tier board system and no chief executive officer duality, the stronger the firm’s performance. With respect to ownership structure, block-holders’ ownership, institutional ownership, foreign ownership and family ownership are all positively related to firm value. Research limitations/implications Although the Taiwanese corporate governance reform concerning the independent director system which is mandatory only for newly-listed companies is successful, the regulatory authority should require all listed companies to appoint independent directors to further enhance the Taiwanese corporate governance. Originality/value First, unlike most of the previous literature on Western developed countries, this study examines the effects of corporate governance mechanisms on firm performance in a newly industrialised country, Taiwan. Second, while a number of studies used a single indicator of firm performance, this study examines both accounting-based and market-based firm performance. Third, this study addresses the endogeneity issue between corporate governance factors and firm performance by using 2SLS estimation, and details the econometric tests for justifying the appropriateness of using 2SLS estimation.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-10-08T10:01:18Z
      DOI: 10.1108/CG-04-2018-0144
       
  • Moving the 2030 agenda forward: SDG implementation in Colombia
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose This paper aims to contribute to the debate regarding the understanding of the multiple manifestations and alternatives for the implementation of sustainable development goals (SDGs) across national borders. For this purpose, the Colombian context is taken as a case study. Design/methodology/approach The present study performs an exploration of SDGs implementation in Colombia, cutting across the macro and meso levels and the perspectives of governance-making and governance-taking. To answer the research questions, this study applies a two-stage qualitative research design with summative content analysis. Findings The study finds that the companies in Colombia are showing an interest in incorporating the SDGs into their corporate sustainability reporting. Although companies show a general interest in adopting the SDGs as part of their sustainability strategies, the findings demonstrate that very few would go deeply into the analysis of the SDG targets. The Colombian case might be a good example of how local governments are taking actions for the implementation of SDGs in their national action plans, policies and strategies. Research limitations/implications As is frequent with qualitative research, and particularly with content analysis, the generalizability of the findings obtained may only be applicable to those organizations included in the sample. The analysis at the meso level is limited to the private sector, and the findings are not applicable to other organizational actors, such as civil society organizations or academia. Future research can broaden the spectrum of analysis, both at a national and cross-national level. Practical implications The paper is of use for actors from the public, private and civil society sectors in Colombia, as well as for international actors with an interest in the ways in which the global sustainable development agenda can be translated into local action. Originality/value This paper contributes to the understanding of the different ways in which the sustainable development agenda is moving from the global level to the local implementation.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-10-08T09:49:15Z
      DOI: 10.1108/CG-11-2017-0268
       
  • Hide-and-seek in corporate disclosure: evidence from negative corporate
           incidents
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose This paper investigates the legitimacy tactics used in the annual reports of UK listed companies in the aftermath of major corporate scandals. Design/methodology/approach We carried out a content analysis of annual reports of 19 companies that have been involved in corporate scandals with a view to understand how firms communicate negative scandals affecting them. Findings The findings reveal that firms use a wide range of legitimisation strategies in the manner that contribute to shape disclosure communications concerning negative incidents. For instance, some firms may offset the negativity linked to an incident by rendering such explanations amidst positive information. Originality/value Contrary to earlier studies conducted on accounting scandals, the authors incorporated extensive corporate scandals such as human rights violations, controversies concerning child labour, environmental scandals, corruption, financial embezzlement and tax evasion.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-10-05T01:17:23Z
      DOI: 10.1108/CG-05-2018-0164
       
  • The financial crisis as a wake-up call: corporate governance and bank
           performance in an emerging economy
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose This paper aims to investigate the effects of different sets of corporate governance (CG) practices on bank performance before, during and after the financial crisis. The study proposes some policy measures for improved CG practices to protect banks from the detrimental effects of future financial crises and economic meltdowns in the context of emerging markets such as Kazakhstan. Design/methodology/approach The study analyses data from all commercial banks listed in Kazakhstan Stock Exchange for the pre-economic crisis, during the crisis and after the economic crisis periods. The study uses the panel regression model to control unobserved time-constant heterogeneity. Findings The study found that better CG practices led to better operating performance of the banks after the financial crisis periods. The changes in CG codes, board structures, disclosure requirements and board members’ competencies over time had a significant influence on CG practices and subsequently improved operating performance of the banks. Originality/value This is one of the first studies to examine the effects of CG practices on bank performance in central Asian transition economies, which are still heavily influenced by Soviet heritage and legacy.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-09-24T01:35:17Z
      DOI: 10.1108/CG-02-2018-0080
       
  • Stakeholder management: a systematic literature review
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose The stakeholder theory is a prominent management approach that has primarily been adopted in the past few years. Despite the increase in the theory’s use, a limited number of studies have discussed ways to develop, execute and measure the results of using this strategic approach with stakeholders. This study aims to address this gap in the literature by conducting a systematic review of the stakeholder management process. Design/methodology/approach Five databases were selected to search articles published from 1985 to 2015. The keywords used were stakeholder management, stakeholder relationship and stakeholder engagement. Starting from 2,457 articles identified using a keyword search, 33 key journal articles were systematically reviewed using both bibliometric and qualitative methods for analysis. Findings The results highlight that stakeholder management is increasingly embedded in corporate activities, and that the coming of the internet, social networking and Big Data have put more pressure on companies to develop new tools and techniques to manage stakeholders online. In conclusion, synthesizing the findings and developed framework allows the understanding of different streams of research and identifies future steps for research. Originality/value While literature reviews are a widespread practice in business studies, only a few more recent reviews use the systematic review methodology that aggregates knowledge using clearly defined processes and criteria. This is the first review on stakeholder management in which the structure is existing knowledge on strategy development, execution and the measurement of performance.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-09-20T10:56:47Z
      DOI: 10.1108/CG-08-2017-0172
       
  • The ultimate controlling owner and corporate governance in Brazil
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose High ownership concentration makes controlling blockholders powerful enough to use private benefits of control and able to shape the corporate governance system to favor their own interests. This paper aims to examine the effect of the nature of the ultimate firm owner on the quality of corporate governance in Brazil. Design/methodology/approach Econometric models are estimated to assess whether the nature of the ultimate controlling shareholder affects the quality of the corporate governance system. Models are estimated using panel data methodology with coefficients estimated by the generalized method of moments system estimator. Findings The results show that the absence of a controlling shareholder has a positive effect on corporate governance, whereas the presence of a controlling blockholder, or a shareholder agreement among a few large shareholders, has a negative effect. This adverse effect holds when the controlling blockholder is a family or another firm. The findings are in line with the expropriation effect given that weaker corporate governance system facilitates controlling shareholders’ ability to extract private benefits of control. The findings also give support to the substitution effect as powerful blockholders take on the management monitoring function by weakening the board. Originality value Following important previous literature, the study investigates the effect of the nature of large controlling shareholders on the adoption of good corporate governance practices. The work provides additional evidence on the effect of the nature of large controlling shareholders on the quality of the corporate governance system in Brazil, taking into account the main kinds of controlling blockholders present in that market. The findings give support to both the expropriation and substitution hypotheses highlighting the presence of the principal-principal agency model in an important emerging market, Brazil.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-09-19T01:32:37Z
      DOI: 10.1108/CG-01-2018-0043
       
  • When do investors value board gender diversity'
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose This paper aims to use the passage of the Italian Gender Diversity Law to help isolate the effects of board gender diversity on firm value by investigating conditions under which such diversity provides greater role-enhancing resources to the board. Design/methodology/approach This paper used a one-day event study to measure when gender diversity matters to investors. Abnormal returns from Italian firms were used to study investors’ anticipated outcomes of the effect of gender diversity on firm value. Findings Board gender diversity is financially beneficial especially for firms with a male dual CEO and board chair and with few or no women on board committees and firms that operate in industries with greater levels of competition. Addition of these moderators more than doubles the variance explained. Moreover, the effect of gender is isolated in this study, which examined investor reaction to the expectation of increases in the number of female board members, rather than to specific female appointees. Social implications Determining the conditions when a gender diverse matters to firm value is important for shareholders, policymakers and advocates for gender equality. The findings illustrate precise conditions for stakeholders to make the case for board gender diversity as achieving financial reward, in addition to societal benefit. Originality/value The value of a gender diverse board is contingent on the company’s need for diverse resources (e.g. more competition, lack of gender diversity on committees or CEO duality). This paper provides insight as to why prior research linking board gender diversity to firm value finds seemingly contradictory results. Thus, this paper provides useful insights for researchers, boards and legislative bodies.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-09-17T12:48:28Z
      DOI: 10.1108/CG-01-2018-0012
       
  • Ownership, regulation and bank risk-taking: evidence from the Middle East
           and North Africa (MENA) region
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose This study aims to investigate how ownership structure and bank regulations individually and interactively influence risk-taking behaviour of a bank. Design/methodology/approach This empirical framework is based on dynamic two-step system generalised method of moments estimation technique to analyse an unbalanced panel data set covering 144 conventional banks from 12 Middle East and North Africa (MENA) countries. Findings The estimation results suggest that foreign shareholding has an inverse relationship with bank risk-taking. In addition, official supervisory power is found to have a positive association with bank risk, and this relationship is reinforced for banks with higher ownership concentration. In addition, capital stringency increases bank risk, whereas market discipline has an opposite effect, only in countries with higher activity restrictions. Finally, the interaction between ownership concentration and activity restriction has an inverse association with bank risk-taking. Research limitations/implications Overall, the evidence suggests that the Basel II framework and the regulatory reform initiatives in the post-global financial crisis period do not seem to have reduced bank risk-taking in MENA countries. Originality/value This study contributes to the literature on the effectiveness of regulatory reform based on the three pillars of the Basel II guidance (capital regulations, market-oriented disclosures and official supervisory power), and offers evidence in support of “political/regulatory capture hypothesis” of bank regulation. The results also provide support for “global advantage hypothesis” of bank ownership.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-09-17T12:47:08Z
      DOI: 10.1108/CG-07-2017-0135
       
  • Shareholder activism impact on efficiency in Brazil
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose This paper aims to investigate the long-term impact of shareholder activism on Brazilian listed companies. Design/methodology/approach This study uses a sample of 194 companies in 2010, 2012 and 2014 and a two-stage data envelopment analysis to generate an efficiency score based on corporate governance, ownership structure and financial characteristics of companies. In the second stage, the study applies a bootstrap truncated regression to identify whether there is a relationship between the efficiency scores and a company-level activism index. Findings The results show a negative correlation between the efficiency scores and the activism index, suggesting that activist shareholders tend to target less efficient companies. A time analysis over the period 2010-2014 does not offer evidence of impacts of activism on changes of the efficiency scores. Practical implications Activist shareholders target less efficient companies. Shareholder activism increased after regulation that facilitated shareholder voting and required greater company transparency was introduced. Originality/value The two-stage nature of the procedure used in the analysis ascertains that this result is not spurious, assuring data separability between productive resources and contextual variables. This study contributes to the scarce literature on activism in emerging markets.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-09-13T02:53:06Z
      DOI: 10.1108/CG-01-2018-0010
       
  • A behavioral perspective on corporate dividend policy: evidence from
           France
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose This paper empirically examines the catering theory of Baker and Wurgler (2004) in the particular context of France. Considering the characteristics of French market – known for its high concentration of capital – it attempts to highlight the role family control plays in the managerial tendencies to satisfy non-informative dividend demands. Design/methodology/approach The paper focuses on a large data set of French firms included in the SBF-250 index over a period of 1992-2010. It uses a variety of dividend policy measures, including dividend premium, percentage of dividend-paying firms and probability of paying dividends. It adopts appropriate empirical specifications (time-series and probit models) to substantiate the research hypotheses. Findings The empirical findings show that the percentage of payers rises with the dividend premium, and that the dividend premium and the confidence index of French households are negatively correlated. This reflects the sensitivity of dividend demand to investor sentiment. Moreover, results of multivariate panel regression show a positive and statistically significant effect of the dividend premium on the firm’s tendency to pay, after controlling for firm characteristics. Finally, it finds that the dividend premium effect disappears in the case of family-controlled firms. This result is in line with the long-term orientation of family firms. Research limitations/implications The study focuses on the dividend payment behavior of French firms. Although dividends are deeply engrained in France, authors believe that it will be interesting to look at the whole payout policy and particularly the role played by share repurchases. Practical implications Addressing short-term catering and managerial opportunism, the results of this study may be of interest for shareholders, potential investors and regulators. Originality/value To the best of the authors’ knowledge, this is the first study that provides empirical evidence on Baker and Wurgler (2004) catering theory by considering the particularity of French market where, unlike the US, percentage of dividend-paying firms is high and the corporate ownership structures are different.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-09-13T02:46:46Z
      DOI: 10.1108/CG-02-2018-0077
       
  • The impact of external and internal corporate governance mechanisms on
           agency costs
    • Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose The purpose of this paper is to investigate the impact of external and internal corporate governance mechanisms on agency costs. Design/methodology/approach The author uses data from German firms that were listed in the regulated market of the Frankfurt Stock exchange during 2006-2011. Agency costs were measured using stochastic frontier analysis, a relatively new approach to estimate agency costs. The regression analysis is applied to test the model. Findings The results indicate that an industry specialized audit firm, the presence of a large audit firm, abnormal audit fees, management ownership and variable management compensation are significantly negatively associated with the level of a firms’ agency costs. In contrast, this seems not to be true for the existence of an audit committee for which the results of the paper document a non-significant association. Originality/value The paper contributes to the existing literature in several ways. First, the research design is to the best of the authors’ knowledge the first that investigates the influence of different corporate governance mechanisms on the level of agency costs. Second, previous studies are mainly focused on the US audit market. This focus on the US audit market leaves uncertainties regarding the direction and magnitude of the empirical relationship in the European and German environmental context. Finally, the paper provides initial empirical evidence for a sample of German IFRS listed companies (IFRS – International Financial Reporting Standards).
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-09-05T08:51:15Z
      DOI: 10.1108/CG-02-2018-0053
       
  • The impact of board characteristics on the financial performance of
           Tanzanian firms
    • First page: 1089
      Abstract: Corporate Governance: The international journal of business in society, Ahead of Print.
      Purpose This paper aims to investigate the impact of board characteristics on the financial performance of listed firms in Tanzania. Board characteristics, including outside directors, board size, CEO/Chair duality, gender diversity, board skill and foreign directors are addressed in the Tanzanian context by applying two corporate governance theories, namely, agency theory and resource dependence theory. Design/methodology/approach The paper uses balanced panel data regression analysis on 80 firm-years observations (2006-2013) from annual reports, and semi-structured interviews were conducted with 12 key stakeholders. The study uses also a mixed methods approach and applies a convergent parallel design (Creswell and Plano Clark, 2011) to integrate quantitative and qualitative data. Findings It was found that in terms of agency theory, while the findings support the separation of CEO/Chairperson roles, they do not support outside directors-financial performance linkage. With regard to resource dependence theory, the findings suggest that gender diversity has a positive impact on financial performance. Furthermore, the findings do not support an association between financial performance and board size, PhD qualification and foreign directors. Practical implications The study contributes to the understanding of board-performance link and provides academic evidence to policy makers in Tanzania for current and future governance reforms. Originality/value The findings contribute to the literature by providing new and original insights that, within a developing setting, extend current understanding of the association between corporate governance and financial performance. This is predicated, also, on the use of uncommon mixed methods approach.
      Citation: Corporate Governance: The international journal of business in society
      PubDate: 2018-04-30T02:52:05Z
      DOI: 10.1108/CG-09-2016-0174
       
 
 
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