This paper examines the extent to which publicly listed companies across Sub-Saharan
African countries have adopted “good corporate governance” practices. We investigate the …

We advance the practice transfer theorising of corporate governance (CG) by developing a
framework that uncovers how foreign institutional investors (FIIs) improve on CG practices of …

This paper examines two potentially contradictory effects of the presence of controlling
shareholders. Controlling shareholders have been shown to be beneficial, as they generally …

Purpose The paper identifies the types of risks disclosed by Italian organisations using
integrated reporting (IR). This paper aims to understand the level and features of risk …

Drawing on stakeholder and legitimacy theories, this study investigates the influence of CEO
incentive pay on corporate social performance (CSP) and the moderating effect of the …

A primary research area within the field of international business (IB) is to establish the
extent to which concepts, theories, and findings identified in one country are applicable to …

An evolutionary perspective on CEO-board relations suggests that CEO objectives and
interests change over time, and that board roles should shift accordingly, from CEO …

Following the agency theory, this paper contributes to the literature on board independence
as a mechanism to mitigate agency costs by investigating the impact of independent minority …

The purpose of this paper is to explore Integrated Reporting (IR) and risk disclosure (RD)
and demonstrating the interconnection between business strategies and risk. Through a …

This paper examines the influence of the ownership concentration on the effectiveness of
the design of executive compensation packages in Spanish listed firms analyzing the role of …