This paper provides a comprehensive systematic literature review (SLR) of existing
international accounting and finance research on the structure, characteristics, and diversity …

We review accounting and finance research on corporate governance (CG). In the course of
our review, we focus on a particularly vexing issue, namely endogeneity in the relationships …

Purpose This paper aims to investigate the impact of board composition on environmental,
social and governance (ESG) reporting in the Gulf countries. Despite the vast literature on …

Our study examines whether internal corporate governance (CG) mechanisms moderate the
relationship between a firm's engagement in corporate environmental disclosure (CED) and …

This study examines the difference between high and low concentrated markets in using
accrual and real earnings management and the role of corporate governance in mitigating …

We review recent literature on the role of financial reporting transparency in reducing
governance-related agency conflicts among managers, directors, and shareholders, as well …

This paper uses recent regulations that have required some companies to increase the
number of outside directors on their boards to generate estimates of the effect of board …

We find that companies with directors from academia are associated with higher
performance. This relation is driven by professors without administrative positions. We also …

ABSTRACT I investigate whether corporate governance is associated with the level of
agency conflicts in firms. I employ exploratory principal components analysis on 22 …

This paper examines the relationship between governance variables and voluntary
intellectual capital disclosure in a sample of European biotechnology firms. We extend …