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Now showing items 11-19 of 19
Does good corporate governance enhance accruals quality during financial crises?
(
Emerald Group Publishing Ltd.
, 2016 , Article)
Purpose - The purpose of this study is to examine the efficacy of corporate governance systems in enhancing earnings quality during the recent global financial crisis (GFC). The literature provides insight into the corporate ...
Corporate governance and cost of debt financing: Empirical evidence from Canada
(
Elsevier B.V.
, 2018 , Article)
We explore the impact of the Globe and Mail corporate governance index on bond spreads in a sample of Canadian listed companies. The index is composed of four sub-indices—board composition/structure, board compensation, ...
Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements
(
Emerald
, 2020 , Article)
Purpose: Using agency theory and impression management theory, this study examines the impact of financial performance (FP) and corporate governance (CG) mechanisms on the extent of intellectual capital disclosures (ICDs) ...
Political connections, media coverage and firm performance: evidence from an emerging market
(
Emerald
, 2022 , Article)
Purpose: The purpose of this study is to investigate the effect of politically connected directors (PCDs), media coverage and their interaction on firm performance in an emerging market economy (UAE). Design/methodology/approach: ...
Internal audit quality and earnings management: evidence from the UK
(
Emerald
, 2021 , Article)
Purpose: This study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices. Design/methodology/approach: To measure the internal audit quality, ...
Corporate governance, bank concentration and economic growth
(
Elsevier B.V.
, 2017 , Article)
We examine the effects of bank concentration and corporate governance among firms in terms of economic growth using panel data for 34 countries and 29 manufacturing sectors over the period 1980-2010. We show the following ...
Corporate governance and access to interest bearing debt
(
Emerald Group Publishing Limited
, 2012 , Article)
Purpose
The purpose of this paper is to extend the growing body of literature on the impact of corporate governance on debt contracting by examining if better governance is associated with access to interest bearing debt. ...
Framing information technology governance in the public sector: Opportunities and challenges
(
IGI Global Publishing
, 2015 , Article)
Information technology governance is considered one of the innovative practices that can provide support for decision-makers. Interestingly, it has become increasingly a de facto for organizations in seeking to optimise ...
Female directors' representation and intellectual capital efficiency: does institutional ownership matter?
(
Emerald Publishing
, 2023 , Article)
Purpose
This study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its three efficiency components: human ...