Publisher: Inderscience Publishers   (Total: 447 journals)

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Showing 1 - 200 of 447 Journals sorted alphabetically
African J. of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 15)
African J. of Economic and Sustainable Development     Hybrid Journal   (Followers: 18)
Afro-Asian J. of Finance and Accounting     Hybrid Journal   (Followers: 8, SJR: 0.195, CiteScore: 0)
American J. of Finance and Accounting     Hybrid Journal   (Followers: 24)
Asian J. of Management Science and Applications     Hybrid Journal   (Followers: 4)
Atoms for Peace: an Intl. J.     Hybrid Journal   (Followers: 3)
Electronic Government, an Intl. J.     Hybrid Journal   (Followers: 16, SJR: 0.424, CiteScore: 1)
EuroMed J. of Management     Hybrid Journal  
European J. of Cross-Cultural Competence and Management     Hybrid Journal   (Followers: 7)
European J. of Industrial Engineering     Hybrid Journal   (Followers: 10, SJR: 0.595, CiteScore: 1)
European J. of Intl. Management     Hybrid Journal   (Followers: 3, SJR: 0.3, CiteScore: 1)
Global Business and Economics Review     Hybrid Journal   (Followers: 3, SJR: 0.154, CiteScore: 0)
Interdisciplinary Environmental Review     Hybrid Journal   (Followers: 3)
Intl. J. of Abrasive Technology     Hybrid Journal   (Followers: 2, SJR: 0.279, CiteScore: 0)
Intl. J. of Accounting and Finance     Hybrid Journal   (Followers: 18)
Intl. J. of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 16, SJR: 0.14, CiteScore: 0)
Intl. J. of Ad Hoc and Ubiquitous Computing     Hybrid Journal   (Followers: 8, SJR: 0.21, CiteScore: 1)
Intl. J. of Adaptive and Innovative Systems     Hybrid Journal   (Followers: 1)
Intl. J. of Additive and Subtractive Materials Manufacturing     Hybrid Journal   (Followers: 7)
Intl. J. of Advanced Intelligence Paradigms     Hybrid Journal   (Followers: 5, SJR: 0.144, CiteScore: 1)
Intl. J. of Advanced Mechatronic Systems     Hybrid Journal   (Followers: 3, SJR: 0.132, CiteScore: 0)
Intl. J. of Advanced Media and Communication     Hybrid Journal   (Followers: 27, SJR: 0.124, CiteScore: 0)
Intl. J. of Advanced Operations Management     Hybrid Journal   (Followers: 10, SJR: 0.163, CiteScore: 0)
Intl. J. of Aerodynamics     Hybrid Journal   (Followers: 33)
Intl. J. of Agent-Oriented Software Engineering     Hybrid Journal   (Followers: 3)
Intl. J. of Agile and Extreme Software Development     Hybrid Journal   (Followers: 5)
Intl. J. of Agile Systems and Management     Hybrid Journal   (Followers: 5, SJR: 0.878, CiteScore: 3)
Intl. J. of Agricultural Resources, Governance and Ecology     Hybrid Journal   (Followers: 2, SJR: 0.152, CiteScore: 0)
Intl. J. of Agriculture Innovation, Technology and Globalisation     Hybrid Journal  
Intl. J. of Alternative Propulsion     Hybrid Journal   (Followers: 14)
Intl. J. of Applied Cryptography     Hybrid Journal   (Followers: 9, SJR: 0.455, CiteScore: 3)
Intl. J. of Applied Decision Sciences     Hybrid Journal   (Followers: 1, SJR: 0.275, CiteScore: 1)
Intl. J. of Applied Management Science     Hybrid Journal   (Followers: 4, SJR: 0.229, CiteScore: 0)
Intl. J. of Applied Nonlinear Science     Hybrid Journal   (Followers: 1)
Intl. J. of Applied Pattern Recognition     Hybrid Journal   (Followers: 8)
Intl. J. of Applied Systemic Studies     Hybrid Journal   (SJR: 0.129, CiteScore: 0)
Intl. J. of Arab Culture, Management and Sustainable Development     Hybrid Journal   (Followers: 7)
Intl. J. of Artificial Intelligence and Soft Computing     Hybrid Journal   (Followers: 11)
Intl. J. of Arts and Technology     Hybrid Journal   (Followers: 6, SJR: 0.225, CiteScore: 1)
Intl. J. of Auditing Technology     Hybrid Journal   (Followers: 5)
Intl. J. of Automation and Control     Hybrid Journal   (Followers: 11, SJR: 0.189, CiteScore: 1)
Intl. J. of Automation and Logistics     Hybrid Journal   (Followers: 5)
Intl. J. of Automotive Composites     Hybrid Journal   (Followers: 4)
Intl. J. of Automotive Technology and Management     Hybrid Journal   (Followers: 7, SJR: 0.374, CiteScore: 1)
Intl. J. of Autonomic Computing     Hybrid Journal   (Followers: 2)
Intl. J. of Autonomous and Adaptive Communications Systems     Hybrid Journal   (Followers: 3, SJR: 0.128, CiteScore: 0)
Intl. J. of Aviation Management     Hybrid Journal   (Followers: 7)
Intl. J. of Banking, Accounting and Finance     Hybrid Journal   (Followers: 16, SJR: 0.137, CiteScore: 0)
Intl. J. of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 11)
Intl. J. of Behavioural and Healthcare Research     Hybrid Journal   (Followers: 8)
Intl. J. of Bibliometrics in Business and Management     Hybrid Journal   (Followers: 2)
Intl. J. of Big Data Intelligence     Hybrid Journal   (Followers: 24)
Intl. J. of Bio-Inspired Computation     Hybrid Journal   (Followers: 1, SJR: 0.721, CiteScore: 4)
Intl. J. of Bioinformatics Research and Applications     Hybrid Journal   (Followers: 16, SJR: 0.157, CiteScore: 0)
Intl. J. of Biomechatronics and Biomedical Robotics     Hybrid Journal   (Followers: 4)
Intl. J. of Biomedical Engineering and Technology     Hybrid Journal   (Followers: 5, SJR: 0.205, CiteScore: 1)
Intl. J. of Biomedical Nanoscience and Nanotechnology     Hybrid Journal   (Followers: 8)
Intl. J. of Biometrics     Hybrid Journal   (Followers: 5, SJR: 0.155, CiteScore: 0)
Intl. J. of Biotechnology     Hybrid Journal   (Followers: 6, SJR: 0.269, CiteScore: 1)
Intl. J. of Blockchains and Cryptocurrencies     Hybrid Journal   (Followers: 1)
Intl. J. of Bonds and Derivatives     Hybrid Journal   (Followers: 1)
Intl. J. of Business and Data Analytics     Hybrid Journal  
Intl. J. of Business and Emerging Markets     Hybrid Journal   (Followers: 2)
Intl. J. of Business and Globalisation     Hybrid Journal   (Followers: 3, SJR: 0.263, CiteScore: 1)
Intl. J. of Business and Systems Research     Hybrid Journal   (Followers: 1, SJR: 0.104, CiteScore: 0)
Intl. J. of Business Competition and Growth     Hybrid Journal   (Followers: 5)
Intl. J. of Business Continuity and Risk Management     Hybrid Journal   (Followers: 16)
Intl. J. of Business Environment     Hybrid Journal   (Followers: 3)
Intl. J. of Business Excellence     Hybrid Journal   (Followers: 4, SJR: 0.274, CiteScore: 1)
Intl. J. of Business Forecasting and Marketing Intelligence     Hybrid Journal   (Followers: 6)
Intl. J. of Business Governance and Ethics     Hybrid Journal   (Followers: 7, SJR: 0.171, CiteScore: 0)
Intl. J. of Business Information Systems     Hybrid Journal   (Followers: 17, SJR: 0.266, CiteScore: 1)
Intl. J. of Business Innovation and Research     Hybrid Journal   (Followers: 11, SJR: 0.28, CiteScore: 1)
Intl. J. of Business Intelligence and Data Mining     Hybrid Journal   (Followers: 30, SJR: 0.249, CiteScore: 2)
Intl. J. of Business Intelligence and Systems Engineering     Hybrid Journal  
Intl. J. of Business Performance and Supply Chain Modelling     Hybrid Journal   (Followers: 19, SJR: 0.18, CiteScore: 0)
Intl. J. of Business Performance Management     Hybrid Journal   (Followers: 9, SJR: 0.197, CiteScore: 1)
Intl. J. of Business Process Integration and Management     Hybrid Journal   (Followers: 12, SJR: 0.149, CiteScore: 1)
Intl. J. of Chinese Culture and Management     Hybrid Journal   (Followers: 4)
Intl. J. of Circuits and Architecture Design     Hybrid Journal   (Followers: 6)
Intl. J. of Cloud Computing     Hybrid Journal   (Followers: 25)
Intl. J. of Cognitive Biometrics     Hybrid Journal   (Followers: 3)
Intl. J. of Cognitive Performance Support     Hybrid Journal   (Followers: 4)
Intl. J. of Collaborative Engineering     Hybrid Journal   (Followers: 1)
Intl. J. of Collaborative Enterprise     Hybrid Journal   (Followers: 1)
Intl. J. of Collaborative Intelligence     Hybrid Journal   (Followers: 3)
Intl. J. of Communication Networks and Distributed Systems     Hybrid Journal   (Followers: 7, SJR: 0.177, CiteScore: 1)
Intl. J. of Comparative Management     Hybrid Journal  
Intl. J. of Competitiveness     Hybrid Journal   (Followers: 3)
Intl. J. of Complexity in Applied Science and Technology     Hybrid Journal  
Intl. J. of Complexity in Leadership and Management     Hybrid Journal   (Followers: 28)
Intl. J. of Computational Biology and Drug Design     Hybrid Journal   (Followers: 1, SJR: 0.231, CiteScore: 1)
Intl. J. of Computational Complexity and Intelligent Algorithms     Hybrid Journal   (Followers: 2)
Intl. J. of Computational Economics and Econometrics     Hybrid Journal   (Followers: 6)
Intl. J. of Computational Intelligence in Bioinformatics and Systems Biology     Hybrid Journal   (Followers: 13)
Intl. J. of Computational Intelligence Studies     Hybrid Journal   (Followers: 3)
Intl. J. of Computational Materials Science and Surface Engineering     Hybrid Journal   (Followers: 6, SJR: 0.135, CiteScore: 0)
Intl. J. of Computational Medicine and Healthcare     Hybrid Journal   (Followers: 1)
Intl. J. of Computational Science and Engineering     Hybrid Journal   (Followers: 2, SJR: 0.373, CiteScore: 1)
Intl. J. of Computational Systems Engineering     Hybrid Journal   (Followers: 1)
Intl. J. of Computational Vision and Robotics     Hybrid Journal   (Followers: 5, SJR: 0.129, CiteScore: 0)
Intl. J. of Computer Aided Engineering and Technology     Hybrid Journal   (Followers: 3, SJR: 0.131, CiteScore: 0)
Intl. J. of Computer Applications in Technology     Hybrid Journal   (Followers: 1, SJR: 0.225, CiteScore: 1)
Intl. J. of Computers in Healthcare     Hybrid Journal   (Followers: 3)
Intl. J. of Computing Science and Mathematics     Hybrid Journal   (Followers: 2, SJR: 0.299, CiteScore: 1)
Intl. J. of Continuing Engineering Education and Life-Long Learning     Hybrid Journal   (Followers: 5, SJR: 0.196, CiteScore: 0)
Intl. J. of Convergence Computing     Hybrid Journal   (Followers: 2)
Intl. J. of Corporate Governance     Hybrid Journal   (Followers: 5)
Intl. J. of Corporate Strategy and Social Responsibility     Hybrid Journal   (Followers: 6)
Intl. J. of Creative Computing     Hybrid Journal   (Followers: 1)
Intl. J. of Critical Accounting     Hybrid Journal   (Followers: 3)
Intl. J. of Critical Computer-Based Systems     Hybrid Journal   (Followers: 1, SJR: 0.127, CiteScore: 0)
Intl. J. of Critical Infrastructures     Hybrid Journal   (Followers: 2, SJR: 0.173, CiteScore: 1)
Intl. J. of Data Analysis Techniques and Strategies     Hybrid Journal   (Followers: 17, SJR: 0.23, CiteScore: 0)
Intl. J. of Data Mining and Bioinformatics     Hybrid Journal   (Followers: 19, SJR: 0.217, CiteScore: 1)
Intl. J. of Data Mining, Modelling and Management     Hybrid Journal   (Followers: 14, SJR: 0.209, CiteScore: 0)
Intl. J. of Data Science     Hybrid Journal   (Followers: 10)
Intl. J. of Decision Sciences, Risk and Management     Hybrid Journal   (Followers: 10)
Intl. J. of Decision Support Systems     Hybrid Journal   (Followers: 2)
Intl. J. of Design Engineering     Hybrid Journal   (Followers: 12)
Intl. J. of Digital Culture and Electronic Tourism     Hybrid Journal   (Followers: 6)
Intl. J. of Digital Enterprise Technology     Hybrid Journal   (Followers: 1)
Intl. J. of Digital Signals and Smart Systems     Hybrid Journal   (Followers: 2)
Intl. J. of Diplomacy and Economy     Hybrid Journal   (Followers: 6)
Intl. J. of Dynamical Systems and Differential Equations     Hybrid Journal   (Followers: 1, SJR: 0.184, CiteScore: 0)
Intl. J. of Earthquake and Impact Engineering     Hybrid Journal   (Followers: 4)
Intl. J. of Economic Policy in Emerging Economies     Hybrid Journal   (Followers: 4, SJR: 0.134, CiteScore: 1)
Intl. J. of Economics and Accounting     Hybrid Journal   (Followers: 1)
Intl. J. of Economics and Business Research     Hybrid Journal   (Followers: 5, SJR: 0.129, CiteScore: 0)
Intl. J. of Education Economics and Development     Hybrid Journal   (Followers: 5, SJR: 0.156, CiteScore: 0)
Intl. J. of Electric and Hybrid Vehicles     Hybrid Journal   (Followers: 10, SJR: 0.225, CiteScore: 1)
Intl. J. of Electronic Banking     Hybrid Journal   (Followers: 6)
Intl. J. of Electronic Business     Hybrid Journal   (Followers: 2, SJR: 0.24, CiteScore: 0)
Intl. J. of Electronic Customer Relationship Management     Hybrid Journal   (Followers: 3, SJR: 0.148, CiteScore: 0)
Intl. J. of Electronic Democracy     Hybrid Journal   (Followers: 2)
Intl. J. of Electronic Finance     Hybrid Journal   (Followers: 5, SJR: 0.155, CiteScore: 0)
Intl. J. of Electronic Governance     Hybrid Journal   (SJR: 0.142, CiteScore: 1)
Intl. J. of Electronic Healthcare     Hybrid Journal   (Followers: 2, SJR: 0.254, CiteScore: 1)
Intl. J. of Electronic Marketing and Retailing     Hybrid Journal   (Followers: 7, SJR: 0.249, CiteScore: 1)
Intl. J. of Electronic Security and Digital Forensics     Hybrid Journal   (Followers: 8, SJR: 0.137, CiteScore: 0)
Intl. J. of Electronic Transport     Hybrid Journal   (Followers: 9)
Intl. J. of Embedded Systems     Hybrid Journal   (Followers: 5, SJR: 0.48, CiteScore: 1)
Intl. J. of Emergency Management     Hybrid Journal   (Followers: 12, SJR: 0.185, CiteScore: 0)
Intl. J. of Energy Technology and Policy     Hybrid Journal   (Followers: 7, SJR: 0.224, CiteScore: 0)
Intl. J. of Engineering Management and Economics     Hybrid Journal   (Followers: 4)
Intl. J. of Engineering Systems Modelling and Simulation     Hybrid Journal   (Followers: 8, SJR: 0.175, CiteScore: 0)
Intl. J. of Enterprise Network Management     Hybrid Journal   (SJR: 0.118, CiteScore: 0)
Intl. J. of Entrepreneurial Venturing     Hybrid Journal   (Followers: 1, SJR: 0.308, CiteScore: 1)
Intl. J. of Entrepreneurship and Innovation Management     Hybrid Journal   (Followers: 29, SJR: 0.255, CiteScore: 1)
Intl. J. of Entrepreneurship and Small Business     Hybrid Journal   (Followers: 32, SJR: 0.401, CiteScore: 1)
Intl. J. of Environment and Health     Hybrid Journal   (Followers: 5, SJR: 0.181, CiteScore: 0)
Intl. J. of Environment and Pollution     Hybrid Journal   (Followers: 2, SJR: 0.215, CiteScore: 1)
Intl. J. of Environment and Sustainable Development     Hybrid Journal   (Followers: 17, SJR: 0.132, CiteScore: 0)
Intl. J. of Environment and Waste Management     Hybrid Journal   (Followers: 4, SJR: 0.175, CiteScore: 0)
Intl. J. of Environment, Workplace and Employment     Hybrid Journal   (Followers: 6, SJR: 0.117, CiteScore: 0)
Intl. J. of Environmental Engineering     Hybrid Journal   (Followers: 6)
Intl. J. of Environmental Policy and Decision Making     Hybrid Journal   (Followers: 2)
Intl. J. of Environmental Technology and Management     Hybrid Journal   (Followers: 1, SJR: 0.141, CiteScore: 0)
Intl. J. of Exergy     Hybrid Journal   (Followers: 3, SJR: 0.396, CiteScore: 1)
Intl. J. of Experimental and Computational Biomechanics     Hybrid Journal   (Followers: 8)
Intl. J. of Experimental Design and Process Optimisation     Hybrid Journal   (Followers: 7)
Intl. J. of Export Marketing     Hybrid Journal   (Followers: 3)
Intl. J. of Financial Engineering and Risk Management     Hybrid Journal   (Followers: 5)
Intl. J. of Financial Innovation in Banking     Hybrid Journal   (Followers: 4)
Intl. J. of Financial Markets and Derivatives     Hybrid Journal   (Followers: 5)
Intl. J. of Financial Services Management     Hybrid Journal   (Followers: 1)
Intl. J. of Food Safety, Nutrition and Public Health     Hybrid Journal   (Followers: 22)
Intl. J. of Forensic Engineering     Hybrid Journal   (Followers: 3)
Intl. J. of Forensic Engineering and Management     Hybrid Journal   (Followers: 3)
Intl. J. of Forensic Software Engineering     Hybrid Journal   (Followers: 2)
Intl. J. of Foresight and Innovation Policy     Hybrid Journal   (Followers: 7, SJR: 0.115, CiteScore: 0)
Intl. J. of Functional Informatics and Personalised Medicine     Hybrid Journal   (Followers: 4)
Intl. J. of Fuzzy Computation and Modelling     Hybrid Journal   (Followers: 2)
Intl. J. of Gender Studies in Developing Societies     Hybrid Journal   (Followers: 5)
Intl. J. of Global Energy Issues     Hybrid Journal   (Followers: 8, SJR: 0.199, CiteScore: 0)
Intl. J. of Global Environmental Issues     Hybrid Journal   (Followers: 3, SJR: 0.153, CiteScore: 0)
Intl. J. of Global Warming     Hybrid Journal   (Followers: 2, SJR: 0.259, CiteScore: 1)
Intl. J. of Globalisation and Small Business     Hybrid Journal   (Followers: 14, SJR: 0.233, CiteScore: 1)
Intl. J. of Governance and Financial Intermediation     Hybrid Journal  
Intl. J. of Granular Computing, Rough Sets and Intelligent Systems     Hybrid Journal   (Followers: 3)
Intl. J. of Green Economics     Hybrid Journal   (Followers: 6, SJR: 0.209, CiteScore: 0)
Intl. J. of Grid and Utility Computing     Hybrid Journal   (SJR: 0.341, CiteScore: 2)
Intl. J. of Happiness and Development     Hybrid Journal   (Followers: 8)
Intl. J. of Healthcare Policy     Hybrid Journal   (Followers: 1)
Intl. J. of Healthcare Technology and Management     Hybrid Journal   (Followers: 7, SJR: 0.139, CiteScore: 0)
Intl. J. of Heavy Vehicle Systems     Hybrid Journal   (Followers: 7, SJR: 0.23, CiteScore: 0)
Intl. J. of High Performance Computing and Networking     Hybrid Journal   (Followers: 4, SJR: 0.428, CiteScore: 1)
Intl. J. of High Performance Systems Architecture     Hybrid Journal   (Followers: 6, SJR: 0.116, CiteScore: 0)
Intl. J. of Higher Education and Sustainability     Hybrid Journal   (Followers: 6)
Intl. J. of Hospitality and Event Management     Hybrid Journal   (Followers: 4)
Intl. J. of Human Factors and Ergonomics     Hybrid Journal   (Followers: 20, SJR: 0.117, CiteScore: 0)
Intl. J. of Human Factors Modelling and Simulation     Hybrid Journal   (Followers: 18)
Intl. J. of Human Resources Development and Management     Hybrid Journal   (Followers: 29, SJR: 0.162, CiteScore: 0)
Intl. J. of Human Rights and Constitutional Studies     Hybrid Journal   (Followers: 14)
Intl. J. of Humanitarian Technology     Hybrid Journal   (Followers: 1)
Intl. J. of Hybrid Intelligence     Hybrid Journal  
Intl. J. of Hydrology Science and Technology     Hybrid Journal   (Followers: 8, SJR: 0.43, CiteScore: 2)
Intl. J. of Hydromechatronics     Hybrid Journal  
Intl. J. of Image Mining     Hybrid Journal   (Followers: 1)
Intl. J. of Immunological Studies     Hybrid Journal   (Followers: 1)

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Similar Journals
Journal Cover
International Journal of Corporate Governance
Number of Followers: 5  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1754-3037 - ISSN (Online) 1754-3045
Published by Inderscience Publishers Homepage  [447 journals]
  • Analysis of the global energy industry, climate change and financial
           matters: the need for effective corporate governance
    • Authors: Todd Broker, David Durr, Lawrence Murphy Smith
      Pages: 185 - 208
      Abstract: Energy companies provide critical economic resources for advanced societies. Yet, critics complain about climate change and excess profits. Regarding climate change, a plethora of research offers ample evidence, from scientific and policy experts, that climate change is not a significant problem, whether human-caused or otherwise. Richard Lindzen, the Alfred P. Sloan Professor of Meteorology at MIT from 1983 to 2013, called 'global warming' proponents discredited alarmists. Financial analysis shows energy companies are less profitable than those in other industries. Findings of this study are meaningful to academic researchers and corporate leaders, particularly if concerned with corporate governance of energy companies. Energy company managers would do well to inform the public, government leaders, and policy makers about the unfair charges of environmental harm and excess profitability and assert the positive contributions of energy companies to the world economy.
      Keywords: energy industry; economic performance; environment; oil and gas firms; climate change
      Citation: International Journal of Corporate Governance, Vol. 10, No. 3/4 (2019) pp. 185 - 208
      PubDate: 2019-10-22T23:20:50-05:00
      DOI: 10.1504/IJCG.2019.103223
      Issue No: Vol. 10, No. 3/4 (2019)
       
  • Discretionary accruals and ownership structure: empirical study from
           Jordan
    • Authors: Todd Broker, David Durr, Lawrence Murphy Smith
      Pages: 209 - 247
      Abstract: The present research explores the relationship between ownership concentration and discretionary accruals, specific regard being paid to industrial organisations located within the country of Jordan. Ownership structure is recognised as being one of the key elements in the evaluation and overseeing of the overall value and financial reporting (Brown et al., 2014) and, in the same vein, according to Lee (2007), ownership structure is determined in an effort to enhance operations and financial indicators' effectiveness and efficiency across the accounting system. This work establishes that the Margin model - as presented by Peasnell et al. (2000) - can be considered as more valuable when it comes to describing earnings management within the Jordanian context - specifically when contrasted with more widely adopted accruals models.
      Keywords: discretionary accrual; Jordanian industrial firms; Margin model; ownership structure; quadratic discriminant analysis; QDA; Jordan
      Citation: International Journal of Corporate Governance, Vol. 10, No. 3/4 (2019) pp. 209 - 247
      PubDate: 2019-10-22T23:20:50-05:00
      DOI: 10.1504/IJCG.2019.103225
      Issue No: Vol. 10, No. 3/4 (2019)
       
  • Tax governance: the balance between tax regulatory requirements and
           societal expectations
    • Authors: J. Christian Plesner Rossing, Thomas Riise Johansen, Thomas C. Pearson
      Pages: 248 - 274
      Abstract: In October 2012, Starbucks UK branch became the subject of massive public criticism over alleged tax avoidance. Despite Starbucks arguing that its transfer pricing practices were in full compliance with regulation, public pressure led Starbucks to overpay its UK taxes on international transfer pricing beyond the regulatory requirements. This behaviour contradicts the current literature in which international transfer pricing is portrayed as a tool for aggressive tax management or an exercise of regulatory compliance. It is further argued that boards and top management of multinational enterprises (MNEs) can no longer approach tax governance as a purely technical, regulation-driven discipline to be addressed only by accounting staff and tax consultants. Instead, its pivotal role in the social contract between an MNE and its stakeholders needs to be recognised.
      Keywords: tax governance; international transfer pricing; tax avoidance; multinational enterprises; MNEs; Starbucks; business ethics; corporate social responsibility; CSR; legitimacy processes
      Citation: International Journal of Corporate Governance, Vol. 10, No. 3/4 (2019) pp. 248 - 274
      PubDate: 2019-10-22T23:20:50-05:00
      DOI: 10.1504/IJCG.2019.103227
      Issue No: Vol. 10, No. 3/4 (2019)
       
  • Does corporate governance index impact on environmental disclosure?
           Evidence from India
    • Authors: J. Christian Plesner Rossing, Thomas Riise Johansen, Thomas C. Pearson
      Pages: 275 - 310
      Abstract: This paper empirically investigates the impact of corporate governance index on environmental disclosure of most polluting companies in India. The corporate governance index is measured by a checklist of items based on corporate governance code given by securities and exchange board of India and the <i>OECD principles</i> on corporate governance. Environmental disclosure is measured based on the global reporting initiative guidelines and environmental regulations prevailing in India. Disclosure scores are drawn individually by using content analysis of annual reports for 130 polluting companies in India for a period of seven years, i.e., from 2009-2010 to 2015-2016. Employing panel data regression model, the study finds a positive association between corporate governance index and environmental disclosure. The findings of the study also describe current disclosure which is significantly influenced by companies' previous year's corporate governance. Further, the study explains four sub-indices of corporate governance are also positively associated with environmental disclosure of a company.
      Keywords: environmental disclosure; corporate governance index; CGI; securities and exchange board of India; most polluting industries; annual reports; content analysis; global reporting initiative; India
      Citation: International Journal of Corporate Governance, Vol. 10, No. 3/4 (2019) pp. 275 - 310
      PubDate: 2019-10-22T23:20:50-05:00
      DOI: 10.1504/IJCG.2019.103228
      Issue No: Vol. 10, No. 3/4 (2019)
       
  • Ownership identity and cost of debt in an emerging market: pre-
           and post-crisis analysis
    • Authors: Imad Jabbouri, Maryem Naili, Chaimae Nouina
      Pages: 311 - 334
      Abstract: This research investigates the relationship between ownership identity and cost of debt in the emerging market of Morocco spanning the period from 2004 to 2016. The study employs a panel data analysis and documents that the presence of institutional ownership is negatively related to cost of debt, whereas the presence of family ownership is positively related to cost of debt. Ownership identity reflects a given quality of governance mechanisms within the firm, which affects creditors' confidence positively or negatively. This study pursues innovation by examining whether the value relevance of ownership identity changes as market conditions change. The results are more pronounced in the post-crisis period compared to the pre-crisis period. We argue that the incentives for insiders to expropriate increase during economic downturns. Mindful of the deterioration of corporate governance during economic slumps, the importance creditors attach to ownership identity, as an indicator of governance quality, increases during the post-crisis period.
      Keywords: ownership identity; cost of debt; corporate governance; financial crisis; agency problems; emerging markets
      Citation: International Journal of Corporate Governance, Vol. 10, No. 3/4 (2019) pp. 311 - 334
      PubDate: 2019-10-22T23:20:50-05:00
      DOI: 10.1504/IJCG.2019.103234
      Issue No: Vol. 10, No. 3/4 (2019)
       
 
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