{"title":"Board of directors' composition and carbon emission performance","authors":"Ghassan H. Mardini","doi":"10.1504/ijcg.2023.132452","DOIUrl":"https://doi.org/10.1504/ijcg.2023.132452","url":null,"abstract":"","PeriodicalId":47880,"journal":{"name":"Corporate Governance-The International Journal of Business in Society","volume":null,"pages":null},"PeriodicalIF":5.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76310740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Phan Thi Hoai Phuong, Tran Vo Khanh Ngan, Tran Thi Phuong Minh, Nguyen Phuong Tran Thao, Vu Tran Trong Tai, Nguyen Vinh Khuong
{"title":"DOES CORPORATE GOVERNANCE REDUCE AUDIT REPORT LAG","authors":"Phan Thi Hoai Phuong, Tran Vo Khanh Ngan, Tran Thi Phuong Minh, Nguyen Phuong Tran Thao, Vu Tran Trong Tai, Nguyen Vinh Khuong","doi":"10.1504/ijcg.2023.10056938","DOIUrl":"https://doi.org/10.1504/ijcg.2023.10056938","url":null,"abstract":"","PeriodicalId":47880,"journal":{"name":"Corporate Governance-The International Journal of Business in Society","volume":null,"pages":null},"PeriodicalIF":5.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88553352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Corporate governance, product market competition, and corporate social responsibility performance in the US energy industry","authors":"V. Gu","doi":"10.1504/ijcg.2023.130757","DOIUrl":"https://doi.org/10.1504/ijcg.2023.130757","url":null,"abstract":"","PeriodicalId":47880,"journal":{"name":"Corporate Governance-The International Journal of Business in Society","volume":null,"pages":null},"PeriodicalIF":5.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76826734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
J. Obradovich, Harvinder S. Mand, Amarjit Gill, Suman Dadhwal
{"title":"Impact of CEO duality and business education on the cost of debt","authors":"J. Obradovich, Harvinder S. Mand, Amarjit Gill, Suman Dadhwal","doi":"10.1504/ijcg.2023.10054930","DOIUrl":"https://doi.org/10.1504/ijcg.2023.10054930","url":null,"abstract":"","PeriodicalId":47880,"journal":{"name":"Corporate Governance-The International Journal of Business in Society","volume":null,"pages":null},"PeriodicalIF":5.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83264526","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Impact of Environmental, Social and Governance (ESG) Engagements on Financial Distress under Competition: evidence from nonfinancial firms listed in India","authors":"Shailesh Rastogi, Kuldeep Singh, Jagjeevan Kanoujiya","doi":"10.1504/ijcg.2023.10054845","DOIUrl":"https://doi.org/10.1504/ijcg.2023.10054845","url":null,"abstract":"","PeriodicalId":47880,"journal":{"name":"Corporate Governance-The International Journal of Business in Society","volume":null,"pages":null},"PeriodicalIF":5.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73596042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE MODERATING ROLE OF ESG DISCLOSURE SCORES IN DETERMINING THE IMPACT OF FIRM PERFORMANCE ON CEO PAY: A DYNAMIC PANEL APPROACH","authors":"Malabika Deo, Chetna Rath","doi":"10.1504/ijcg.2023.10054182","DOIUrl":"https://doi.org/10.1504/ijcg.2023.10054182","url":null,"abstract":"","PeriodicalId":47880,"journal":{"name":"Corporate Governance-The International Journal of Business in Society","volume":null,"pages":null},"PeriodicalIF":5.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73631092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Corporate Governance, Product Market Competition, and Corporate Social Responsibility Performance in the US Energy Industry","authors":"Vicky Ching Gu N.A.","doi":"10.1504/ijcg.2023.10054423","DOIUrl":"https://doi.org/10.1504/ijcg.2023.10054423","url":null,"abstract":"","PeriodicalId":47880,"journal":{"name":"Corporate Governance-The International Journal of Business in Society","volume":null,"pages":null},"PeriodicalIF":5.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73687013","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abderrazek Abderrazek, sana gaied chortane, Mohamed Omran
{"title":"Extent and Determinants of Bank Risk-taking: Evidence from Tunisia","authors":"Abderrazek Abderrazek, sana gaied chortane, Mohamed Omran","doi":"10.1504/ijcg.2023.10056566","DOIUrl":"https://doi.org/10.1504/ijcg.2023.10056566","url":null,"abstract":"","PeriodicalId":47880,"journal":{"name":"Corporate Governance-The International Journal of Business in Society","volume":null,"pages":null},"PeriodicalIF":5.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90644101","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
G. Nicolò, Natalia Aversano, Giuseppe Sannino, Paolo Tartaglia Polcini
{"title":"Online sustainability disclosure practices in the university context. The role of the board of directors","authors":"G. Nicolò, Natalia Aversano, Giuseppe Sannino, Paolo Tartaglia Polcini","doi":"10.1108/cg-05-2022-0224","DOIUrl":"https://doi.org/10.1108/cg-05-2022-0224","url":null,"abstract":"\u0000Purpose\u0000The study aims to examine the impact of corporate governance in terms of certain board characteristics on the level of universities’ voluntary sustainability disclosure.\u0000\u0000\u0000Design/methodology/approach\u0000A content analysis based on a comprehensive disclosure index – that also accounts for the impact that COVID-19 exerted on the social dimension of university activities – is performed on a sample of Italian public universities’ websites for the year 2020. An ordinary least squares regression model is estimated to test the association between universities’ board characteristics, namely, board size, board independence and board gender diversity (including the presence of a female rector), and online sustainability disclosure.\u0000\u0000\u0000Findings\u0000This study provides evidence that websites represent a valid tool used by universities to highlight their social performance and demonstrate their commitment to dealing with the pandemic’s social and economic disruption by supporting their stakeholders. Board gender diversity and female Rector’s presence are crucial factors that positively impact voluntary sustainability disclosure levels.\u0000\u0000\u0000Practical implications\u0000Policymakers and regulators can benefit from the study’s findings. Using the results of this study, they may reflect on the need to regulate sustainability reporting in universities. In addition, findings may offer policymakers inspiration for regulating the presence of women on university boards.\u0000\u0000\u0000Originality/value\u0000This study offers novel contributions to existing literature analysing the university’s voluntary sustainability disclosure practices through alternative communication tools such as websites. Moreover, it provides novel insight into the role of the board gender diversity in university sustainability disclosure practices.\u0000","PeriodicalId":47880,"journal":{"name":"Corporate Governance-The International Journal of Business in Society","volume":null,"pages":null},"PeriodicalIF":5.6,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77247197","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Board characteristics and CEO turnover–performance relationship: evidence from India","authors":"Chhavi Jatana","doi":"10.1108/cg-01-2022-0038","DOIUrl":"https://doi.org/10.1108/cg-01-2022-0038","url":null,"abstract":"\u0000Purpose\u0000This paper aims to investigate the impact of board characteristics on CEO turnover performance relationship (TPR) in Indian listed firms.\u0000\u0000\u0000Design/methodology/approach\u0000A subset of the Standard and Poor’s Bombay Stock Exchange 500 (S&P BSE 500) Index companies was analyzed over the period 2015–2019 using the logistic (fixed-effects) regression model.\u0000\u0000\u0000Findings\u0000It was found that a weak relationship exists between CEO turnover and firm performance. With respect to board characteristics, board size was found to have a significant role in strengthening the TPR. However, other characteristics, such as board independence, multiple directors, board meetings and board gender diversity, played no role in influencing the TPR.\u0000\u0000\u0000Research limitations/implications\u0000First, the study period is limited to five years, during which several sample firms did not face any CEO turnover event leading to small sample size. Second, this study considers only the board’s gender diversity, whereas other types of diversity are omitted. Third, this study does not differentiate between insider and professional CEOs.\u0000\u0000\u0000Practical implications\u0000The findings suggest that regulators should focus on the effective enforcement of laws to strengthen the TPR and improve the monitoring role of boards, particularly in emerging economies like India, which face type II agency problems in addition to traditional principal–agent conflict. The results also offer implications for corporations, investors and academic researchers, highlighting areas that need considerable attention pertaining to corporate governance.\u0000\u0000\u0000Originality/value\u0000This study discerns the impact of several board-related characteristics on the TPR, particularly after the introduction of the new Companies Act 2013 in the emerging economy of India, where it has not been explored extensively.\u0000","PeriodicalId":47880,"journal":{"name":"Corporate Governance-The International Journal of Business in Society","volume":null,"pages":null},"PeriodicalIF":5.6,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82634577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}