Corporate governance (CG) is often split among rule and principlebased methods to
regulation in distinctive institutional contexts. Relying on an alternative theoretical framework …

Purpose–This study aims to examine the factors influencing the quality of corporate
governance in South Africa (SA). Firm-level variables including performance, firm size …

The ongoing attention to corporate social responsibility reporting (CSRR) research is visible
with most of the research focus on cross-sectional analysis and from the perspective of …

This study aims to investigate the structure and the content of Integrated Reporting, a new
corporate reporting model that seeks to link financial and non-financial information disclosed …

This paper adopts the meta-analysis technique to a sample of 29 empirical articles to
investigate the relationship between the board of directors' characteristics and …

This paper investigates the relationship between audit committee characteristics, board
ethnic diversity and earnings management in Eastern Africa. We attempt to determine …

Unternehmenspublizität steht in der Tradition der Kontrolle von Macht (der Manager) durch
Informationstransparenz gegenüber Eigentümern, Gläubigern und anderen Stakeholdern …

Why managers should choose to disclose their information with investors is one of the major
issues in accounting research. Because of information asymmetry and the agency problem …

Conceptual Paper Purpose of paper–The study investigates the association between
corporate governance mechanisms (proportion of finance experts on the audit committee …

This study aimed to examine the relationship between board structure and firm performance
measured by return on equity (ROE) and return on asset (ROA). 42 firms listed on the Qatar …