corporate governance

Behind every successful, respected company isn’t just a brilliant CEO or a catchy product—it’s a silent compass that keeps the ship steady, honest, and on course. That compass is called Corporate Governance. While it may not steal the spotlight, good governance is what separates ethical business...

Description This paper explores how notions of enhanced shareholder orientation influenced the evolution of management control practices in a Chinese state-owned enterprise over a ten-year period. Drawing on the social movement literature and adopting a historically informed field study approach...

Description This study is to investigate the influences that external product market competition and internal corporate governance mechanisms have on managerial incentives. In this study, the values of employee stock options are used to measure managerial incentives. The findings show that...

Description The purpose of this paper is to examine the impact of ownership structure and corporate governance on corporate liquidity policy from a developing country perspective, Ghana Stock Exchange (GSE). Journal of Financial Economic Policy Ownership structure, corporate governance and...

Description This paper seeks to examine the relationship between corporate governance and the value-relevance of accounting information in Australia Accounting Research Journal Corporate governance and the value-relevance of accounting information: Evidence from Australia Ahsan Habib Istiaq...

Description The purpose of this paper is to investigate, using data on US manufacturing firms, how and when corporate governance affects managers’ decisions to use discretionary accruals and thereby artificially influence company financial reports Accounting Research Journal Financial status...

Description The purpose of this study is to examine the impact of recent corporate governance reforms on the association between governance practices and earnings management. Accounting Research Journal An investigation of the association between corporate governance, earnings management and...

Description The purpose of this paper is to examine the contention that a strengthening of corporate governance mechanisms would result in the improved relevance and reliability of financial statements. Accounting Research Journal Does board governance improve the quality of accounting...

Description The purpose of this paper is to examine the association of analyst following with the strength of overall firm-specific corporate governance (CG) in an emerging-market setting. Design/methodology/approach – This paper uses empirical methodology to test the h Accounting Research...

Description The purpose of this paper is to determine what aspects of board independence, in terms of board structure and characteristics of non-executive directors (NEDs), are associated with effective monitoring of management, as evidenced through lower levels of earnings management...

Description The purpose of this paper is to study whether auditor independence reforms introduced in 2004 led to an enhancement in earnings quality in the post-reform era. Accounting Research Journal The impact of auditor independence regulations on established and emerging firms Victoria J ...

Description The purpose of this study is to investigate whether companies subject to an Australian Securities and Investment Commission (ASIC) action have poorer corporate governance than other companies. Evidence from the USA suggests such a relationship but the issue has not been investigated...

Description This paper aims to investigate associations between related party transactions (RPTs) and governance and performance factors of new economy firms. Accounting Research Journal Cash-based related party transactions in new economy firms Gerry Gallery Natalie Gallery Matthew Supranowicz...

Description The purpose of this paper is to investigate the relationship between board composition and firm performance variance in the context of recent corporate governance reforms, based on the agency and organisational literatures. Accounting Research Journal Board composition and firm...

Description This paper aims to examine the impact of firm-specific characteristics on managers’ identity disclosure in the Gulf Cooperation Council (GCC) region. Accounting Research Journal Impact of firm-specific characteristics on managers’ identity disclosure Etumudon Ndidi Asien Article...

Description This paper aims to investigate the incidence of remunerating Australian Securities Exchange (ASX)-listed non-executive directors (NEDs) with options and to determine whether companies that fail to adhere to NED remuneration recommendations share a common corporate governance profile...

Description The purpose of this paper is to identify some key issues for the analysis of corporate governance based on the papers within this special issue including the Guest Editor’s perspectives. Accounting Research Journal Governance issues in accounting Marion Hutchinson Article...

Description Software vendors have developed Business Intelligence (BI) tools to provide an in-depth view about an organisations customers, products and services. The Value of Business Intelligence Tools: Aligning Business Intelligence Governance with Corporate Governance Srimannarayana Grandhi...

Description Research Studies on Business ethics, corporate social responsibility and corporate governance The success of modern business is apparent, but recently there is much concern in the business-and-society literature and in the general press on whether business fulfils its social role...

Description Corporate governance lies at the heart of the way businesses are run. Of ten defined as the 'way businesses are directed and controlled', it concerns the work of the board as the body which bears ultimate responsibility for the business. Governance relates to how the board is...