All Stories

  1. Board ethnic diversity: a systematic review and agenda for future research
  2. Accounting and ESG: A Systematic Literature Review and Agenda for Future Research
  3. Monetary Policy, Institutional Quality, and Ecological Footprint: Insight From ECOWAS
  4. Internal Audit Competency, Audit Function Maturity, and ESG Assurance Engagement: Evidence From a Machine Learning Approach
  5. The ownership heterogeneity in family businesses and stock price crash risk: moderating role of financially literate female director on the board
  6. Corporate Financial Distress and Social Media Disclosures: The Moderating Effect of Governance Mechanisms
  7. Farewell Editorial
  8. Task Force on Climate-Related Financial Disclosures: A Systematic Literature Review and Future Research Agenda
  9. Board-level cognitive heterogeneity and organisational risk-taking behaviour: Exploring the role of innovation
  10. Neurodiversity, corporate boards and corporate performance: a systematic review, evidence-based recommendations and future research agenda
  11. Task Force on Climate‐Related Financial Disclosures: A Systematic Literature Review and Future Research Agenda
  12. Carbon Performance and Executive Compensation: The Moderating Role of Governance
  13. Corporate governance, national governance quality, and biodiversity reporting: Global evidence
  14. Female board representation and carbon performance: do gender quotas and governance codes matter?
  15. Capitalizing on risk: How corporate financial flexibility, investment efficiency, and institutional ownership shape risk-taking dynamics
  16. Financial Clout, Global Reputation, and Governance in UK Higher Education Institutions
  17. Waste management, green initiatives, and financial distress in heavily regulated environmental contexts: evidence from the United Kingdom
  18. CEO characteristics and capital structure dynamics: Evidence from a transitional economy
  19. Asset pricing in African frontier equity markets
  20. Do corporate sustainability initiatives improve corporate carbon performance? Evidence from European firms
  21. Does gender diversity in corporate boards and executive management teams influence carbon performance? Evidence from Europe
  22. Does gender diversity in corporate boards and executive management teams influence carbon performance? Evidence from Europe
  23. Diffusion theory, economic consequences, and adoption of international standards on auditing around the world
  24. Understanding the relation between climate change risks and biodiversity disclosures: an international analysis
  25. Gender diversity, intellectual capital, and family ownership: An empirical test of Kanter's hypothesis
  26. Institutions and corruption relationship: Evidence from African countries
  27. The role of finance, accounting and governance in sustainability and sustainable development
  28. The transaction cost implications from business angel ownership in the Caribbean
  29. Private equity and entrepreneurial investments: understanding the determinants of founder-CEO succession in the Caribbean
  30. High-speed rail network and earnings management techniques usage trade-off: the moderating effects of governance and religion
  31. CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda
  32. Strategic deviation and the cost of debt financing
  33. CEO personal characteristics and firms’ risk-taking behaviour: the moderating role of family ownership
  34. Social trust and environmental performance in China: Does state ownership matter?
  35. ESG disclosure and financial performance of multinational enterprises: The moderating effect of board standing committees
  36. Board Sustainability Committees, Climate Change Initiatives, Carbon Performance, and Market Value
  37. Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions
  38. Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda
  39. Vice-Chancellor Pay and Performance: The Moderating Effect of Vice-Chancellor Characteristics
  40. Book-tax differences and risk: Does shareholder activism matter?
  41. Trade credit and corporate growth
  42. Female Directors, Culture and Governance Around the World
  43. A systematic literature review on risk disclosure research: State-of-the-art and future research agenda
  44. Sustainable environment, energy and finance in China: evidence from dynamic modelling using carbon emissions and ecological footprints
  45. Writing a positive empirical accounting and finance journal article using data from developing and emerging economies: Reflections from selected African studies
  46. Do corporate sustainability initiatives improve corporate carbon performance? Evidence from European firms
  47. Female Directors' Foreign Experience and Environmental and Sustainable Performance*
  48. Vice-Chancellor Pay and Performance: The Moderating Effect of Vice-Chancellor Characteristics
  49. Corporate Governance, Regulations and Banking Stability in Africa
  50. The Economics of Banking and Finance in Africa
  51. The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions
  52. Governance and sustainability in Southeast Asia
  53. Corporate governance, working capital management, and firm performance: Some new insights from agency theory
  54. Does gender diversity on the board reduce agency cost? Evidence from Pakistan
  55. Do peer firms influence innovation?
  56. How the colonial legacy frames state audit institutions in Benin that fail to curb corruption
  57. Accounting and development in Africa
  58. Gender diversity and earnings management: the case of female directors with financial background
  59. CEO attributes, investment decisions, and firm performance: New insights from upper echelons theory
  60. Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium‐sized enterprises
  61. Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China
  62. Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research
  63. Intellectual capital, isomorphic forces and internal controls over financial reporting in Ugandan microfinance institutions
  64. Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organizational Priorities Towards Labor?
  65. Environmental management practices and financial performance using data envelopment analysis in Japan: The mediating role of environmental performance
  66. The Role of National Culture in International Financial Reporting Standards Adoption
  67. Does accounting comparability affect corporate employment decision-making?
  68. Women on corporate boards and corporate financial and non-financial performance: A systematic literature review and future research agenda
  69. Credit information sharing and bank loan pricing: Do concentration and governance matter?
  70. Online feedback and crowdfunding finance in China
  71. National culture, corporate governance and corruption: A cross‐country analysis
  72. Corporate governance and performance in sports organisations: The case of UK premier leagues
  73. Are bank risk disclosures informative? Evidence from debt markets
  74. Capital structure revisited. Do crisis and competition matter in a Keiretsu corporate structure?
  75. Financial market consequences of early adoption of international standards on auditing: international evidence
  76. Parent-subsidiary dispersion and executive excess perks consumption
  77. The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3
  78. CEO power and stock price crash risk in China: Do female directors' critical mass and ownership structure matter?
  79. Diffusion theory, national corruption and IFRS adoption around the world
  80. Executive Compensation, Sustainable Compensation Policy, Carbon Performance and Market Value
  81. Gender Diversity, Corporate Governance and Financial Risk Disclosure in the UK
  82. Extended audit report, auditor disclosure tone and cost of debt: Evidence from the UK
  83. Executive Compensation, Sustainable Compensation Policy, Carbon Performance and Market Value
  84. The Value of Managerial Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3
  85. Governance Structures and the Compensation of Powerful Corporate Leaders in Financial Firms during M&As
  86. Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?
  87. Credit information sharing and loan default in developing countries: the moderating effect of banking market concentration and national governance quality
  88. Female directors and managerial opportunism: Monitoring versus advisory female directors
  89. Sharia supervisory boards, governance structures and operational risk disclosures
  90. Board gender diversity and dividend policy in Australian listed firms: the effect of ownership concentration
  91. Chief executive officer attributes, sustainable performance, environmental performance, and environmental reporting: New insights from upper echelons perspective
  92. Exploring the oversight of risk management in UK higher education institutions: the case of audit committees
  93. Antecedents of Audit Quality in MENA Countries: The Effect of Firm- and Country-Level Governance Quality
  94. The impact of multi-layer governance on bank risk disclosure in emerging markets
  95. Corporate boards, shareholding structures and voluntary disclosure in emerging MENA economies
  96. Corporate Multinationality and Acquirer Returns
  97. Decoupling management inefficiency: Myopia, hyperopia and takeover likelihood
  98. The corporate governance–risk-taking nexus: evidence from insurance companies
  99. Environmental policies and regulations, governance structures, and environmental performance
  100. How does banking market power affect bank opacity? Evidence from analysts' forecasts
  101. Board diversity, corporate governance, corporate performance, and executive pay
  102. Corporate Governance Disclosure Index-Executive Pay Nexus: The Moderating Effect of Governance Mechanisms
  103. Firm- and country-level antecedents of corporate governance compliance and disclosure in MENA countries
  104. Environmental policy, environmental performance, and financial distress in China: Do top management team characteristics matter?
  105. Exploring the oversight of risk management in UK higher education institutions: The case of audit committees
  106. Top management team heterogeneity, governance changes and book-tax differences
  107. Corporate governance mechanisms and accounting conservatism: evidence from Egypt
  108. Trustee board diversity, governance mechanisms, capital structure and performance in UK charities
  109. Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle
  110. Individual’s financial investment decision-making in reward-based crowdfunding: evidence from China
  111. Accounting and philosophy: The construction of social reality framework
  112. The brighter side of being socially responsible: CSR ratings and financial distress among Chinese state and non-state owned firms
  113. Corporate boards, ownership structures and corporate disclosures: Evidence from a developing country
  114. Does ownership structure improve credit ratings?
  115. Block ownership and companies’ R&D intensity: The moderating effect of culture
  116. Prediction of financial strength ratings using machine learning and conventional techniques
  117. Environmental Policy, Sustainable Development, Governance Mechanisms and Environmental Performance
  118. Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries
  119. Bank opacity and risk-taking: Evidence from analysts’ forecasts
  120. Central bank independence and inflation in Africa: The role of financial systems and institutional quality
  121. Corporate governance and dividend pay-out policy in UK listed SMEs
  122. Corporate governance, Islamic governance and earnings management in Oman
  123. The effect of Islamic values on voluntary corporate governance disclosure
  124. Executive pay and performance: the moderating effect of CEO power and governance structure
  125. Governance structures, voluntary disclosures and public accountability
  126. Does Information Sharing Promote or Detract from Bank Returns: Evidence from Ghana
  127. Predicting creditworthiness in retail banking with limited scoring data
  128. Antecedents of voluntary corporate governance disclosure: a post-2007/08 financial crisis evidence from the influential UK Combined Code
  129. Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa
  130. Location Advantages, Governance Quality, Stock Market Development and Firm Characteristics as Antecedents of African M&As
  131. ASSESSING THE EFFECTIVENESS OF INTERNAL GOVERNANCE CONTROLS: THE CASE OF INTERNAL AUDITORS SKILLS AND CHALLENGES IN LIBYA
  132. Predicting Creditworthiness in Retail Banking with Limited Scoring Data
  133. Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations
  134. On the efficiency of the global gold markets
  135. Board size, corporate regulations and firm valuation in an emerging market: a simultaneous equation approach
  136. Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods
  137. Board diversity and organizational valuation: unravelling the effects of ethnicity and gender
  138. Executive Compensation, Corporate Governance and Corporate Performance: A Simultaneous Equation Approach
  139. An Integrated Corporate Governance Framework and Financial Performance in South African‐Listed Corporations
  140. Corporate Governance, Affirmative Action and Firm Value in Post‐apartheid South Africa: A Simultaneous Equation Approach
  141. Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa
  142. Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo-Institutional Framework
  143. Corporate ownership and market valuation in South Africa: uncovering the effects of shareholdings by different groups of corporate insiders and outsiders
  144. Monitoring board committee structure and market valuation in large publicly listed South African corporations
  145. Voluntary corporate governance disclosures by post‐Apartheid South African corporations
  146. Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics
  147. FDI and economic activity in Africa: The role of local financial markets
  148. Does the South African stock market value an independent dual board leadership structure?
  149. Director shareownership and corporate performance in South Africa
  150. The Relative Value Relevance of Shareholder versus Stakeholder Corporate Governance Disclosure Policy Reforms in South Africa
  151. Stock prices and exchange rate dynamics in selected African countries: a bivariate analysis
  152. Explaining underpricing of IPOs in frontier markets: Evidence from the Nigeria Stock Exchange
  153. The demand for micro insurance in Ghana
  154. Testing the weak‐form efficiency in African stock markets
  155. The king reports, independent non-executive directors and firm valuation on the Johannesburg stock exchange
  156. Risk exposure and corporate financial policy on the Ghana Stock Exchange
  157. Risk exposure and financial policy
  158. Outreach and profitability of microfinance institutions: the role of governance
  159. Foreign exchange risk exposure of listed companies in Ghana
  160. Poverty profile and correlates of poverty in Ghana
  161. THE RESPONSE TO ANNUAL EARNINGS INFORMATION ANNOUNCEMENTS BY LISTED COMPANIES ON THE GHANA STOCK EXCHANGE
  162. Corporate Governance, Affirmative Action and Firm Value: Evidence from Post-Apartheid South African Firms
  163. Corporate Governance and Firm Value: Evidence from South African (SA) Listed Firms
  164. Can Emerging African Stock Markets Improve Their Informational Efficiency by Formally Harmonising and Integrating Their Operations?