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Content
December 2024, Volume 28, Issue 4
- 957-984 Intellectual capital, innovation and the bushy form of knowledge capitalisation
by Silvana Revellino & Jan Mouritsen - 985-1016 A multidimensional analysis of corporate governance and firm value
by Isac Freitas Brandão & Vicente Crisóstomo & Félix J. López-Iturriaga - 1017-1048 Value creation mechanisms in a social and health care innovation ecosystem – an institutional perspective
by Marco Roth & Jarmo Vakkuri & Jan-Erik Johanson - 1049-1077 The effects of institutional investors and munificence on board chair orientations
by Ying Schwarte & Ping He - 1079-1115 Social media platforms’ responses to COVID-19-related mis- and disinformation: the insufficiency of self-governance
by Lina Warnke & Anna-Lena Maier & Dirk Ulrich Gilbert - 1117-1149 Looking for missing outcomes: accounting for intellectual capital and value creation in ecosystems
by Silvia Iacuzzi & Rubens Pauluzzo - 1151-1197 Governing public heritage assets with civil society: exploring the typologies of collaboration by the dominant actor
by Francesca Imperiale & Alessandro Sancino & Roberta Fasiello & Paolo Ricci - 1199-1236 TTS as a recipe to enhance the performance of academic staff in public sector universities of Pakistan
by Tayyeb Ali Khan & Nasira Jabeen - 1237-1256 The relationship between institutional investors’ holding in public firms and the level of corporate solvency
by Yehuda Pivin & Yossi Yagil - 1257-1302 Women in top echelon positions and firm internationalisation strategies: What do we know? How do we know? Where should we be heading?
by Mariasole Bannò & Emilia Filippi
September 2024, Volume 28, Issue 3
- 1-29 Configurations of business model themes and strategies in small firms: a qualitative comparative analysis
by Diego Campagnolo & Martina Gianecchini & Luigi Mosca - 687-705 Leveraging intersections in management
by Paolo Aversa & Cristina Bettinelli & Gabriella Levanti & Arabella Mocciaro Li Destri & Pasquale Massimo Picone - 707-744 Preserving the longevity of long-lasting family businesses: a multilevel model
by Elisa Conz & Stefano Denicolai & Alfredo Massis - 745-769 Decision tree for adaptation after radical changes: linking dynamic capabilities, ambidexterity, and strategic alliances
by Alessio Cozzolino & Gianmario Verona - 771-809 Inclusion and social justice in sustainable higher education: An integrated perspective through the lens of public engagement
by Letizia Lo Presti & Giulio Maggiore & Vittoria Marino & Riccardo Resciniti - 841-874 Impact of women on corporate boards of directors on product quality
by Dorota Korenkiewicz & Wolfgang Maennig - 875-904 Multiple control strategies and franchisor performance: Performance effects of authoritative, contractual, and relational control mechanisms
by Ilir Hajdini - 905-941 The agency of greenwashing
by Marco Ghitti & Gianfranco Gianfrate & Lorenza Palma - 943-955 Handbook of accounting, accountability and governance edited by Garry D. Carnegie and Christopher J. Napier
by Luigi Rombi
June 2024, Volume 28, Issue 2
- 359-404 Board of directors’ attributes and aspects of cybersecurity disclosure
by Sylvie Héroux & Anne Fortin - 405-444 Research in the greenwashing field: concepts, theories, and potential impacts on economic and social value
by Francesca Bernini & Fabio La Rosa - 445-482 The effect of board members’ education and experience on the financial performance of German state-owned enterprises
by Marcus Sidki & Lara Boerger & David Boll - 483-506 The gender gap: what about board members’ perspective?
by Hanen Khemakhem & Manel Maalej - 507-542 Can “publishing game” pressures affect the research topic choice? A survey of European accounting researchers
by Paola Ramassa & Francesco Avallone & Alberto Quagli - 543-563 Has digital banking usage reshaped economic empowerment of urban women?
by Swati Rohatgi & Navneet Gera & Keyurkumar Nayak - 565-595 “With our feet on the ground and our minds free to fly”: multiple embeddedness and entrepreneurial orientation in small and medium-sized family businesses
by Michela Floris & Angela Dettori - 597-624 Does board composition matter for innovation? A longitudinal study of the organizational slack–innovation relationship in Nasdaq-100 companies
by Tim Heubeck & Reinhard Meckl - 625-650 Blockholders and the ESG performance of M&A targets
by Jonathan Taglialatela & Roberto Barontini & Francesco Testa & Fabio Iraldo - 651-685 Management accounting and new product development: a systematic literature review and future research directions
by Fabio Magnacca & Riccardo Giannetti
March 2024, Volume 28, Issue 1
- 1-7 Embracing pluralism in the governance discourse: reflections on past activities and paving the way for future ideas
by Andrea Melis - 9-36 Not all bad news is harmful to a good reputation: evidence from the most visible companies in the US
by Charles H. Cho & Michele Fabrizi & Silvia Pilonato & Federica Ricceri - 37-62 Corporate social irresponsibility and stakeholders’ support: evidence from a case study
by Arabella Mocciaro Li Destri & Anna Minà & Pasquale Massimo Picone - 63-112 Firms’ political connections and performance in Brazil and Canada: an analysis of the effect of country institutional factors
by Vagner Alves Arantes & Saidatou Dicko & Rodrigo Oliveira Soares - 113-136 SDGs in corporate responsibility reporting: a longitudinal investigation of institutional determinants and financial performance
by Ambra Galeazzo & Toloue Miandar & Michela Carraro - 137-175 Does top management team diversity affect accounting quality? Empirical evidence from Germany
by Felix Schumann & Toni W. Thun & Tobias Dauth & Henning Zülch - 177-214 Women in CEO duality and firm performance in Europe
by Maurizio La Rocca & Francesco Fasano & Tiziana La Rocca & Neha Neha - 215-236 Determinants of intra-board behavioral integration in high-tech start-ups
by Ekaterina Bjørnåli & Sarosh Asad & Siri Terjesen - 237-263 The link between CSR performance and CSR disclosure quality: does board diversity matter?
by Denis Cormier & Luania Gutierrez & Michel Magnan - 265-335 Corporate governance from colonial Ceylon to post-civil war Sri Lanka
by Kamil K. Nazliben & Luc Renneboog & Emil Uduwalage - 337-357 Financialisation in the context of cross-shareholding in Japan: The performative pursuit of better corporate governance
by Noriaki Okamoto
December 2023, Volume 27, Issue 4
- 1049-1071 Board effectiveness and cybersecurity disclosure
by Nadia Smaili & Camélia Radu & Amir Khalili - 1073-1114 The impact of employee shareholding on corporate governance: the employee shareholder director in France
by Hélène Cardoni & Thierry Poulain-Rehm - 1115-1145 Do board characteristics affect bank risk-taking and performance? Evidence from Indonesian and Malaysian Islamic banks
by Yunieta Anny Nainggolan & Dianita Indah Prahmila & Annisa Rizkia Syaputri - 1147-1187 Corporate social responsibility and firm financial performance: the moderating effects of size and industry sensitivity
by Salma Zaiane & Dorra Ellouze - 1189-1222 How to combine multiple identities and gaining stakeholders legitimacy in hybrid organizations? An organizational design response
by Lamberto Zollo & Massimiliano M. Pellegrini & Gugliemo Faldetta & Riccardo Rialti - 1223-1247 From social responsibility to employee engagement: evidence from the public sector
by Shelia D. Hammon & William E. Gillis & Marjorie L. Icenogle - 1249-1275 Theorising hybridity in state-owned enterprises (SOEs)
by Adeyemi Adebayo & Barry Ackers - 1277-1301 Non-linear relationship between board size and performance of Indian companies
by Renuka Sharma & Kiran Mehta & Archana Goel - 1303-1338 The income gap reporting framework in public not-for-profit organizations: the British Museum case
by Paolo Ferri & Simone Napolitano & Luca Zan - 1339-1365 Internal audit function and the precision and accuracy of management forecasts
by Indranil Bardhan & Shu Lin & Lizhong Hao - 1367-1396 Philanthropy patterns in major Australian performing arts organizations
by Chiara Carolina Donelli & Ruth Rentschler & Simone Fanelli & Boram Lee - 1397-1422 Gender diversity on board committees and ESG disclosure: evidence from Canada
by Hanen Khemakhem & Paulina Arroyo & Julio Montecinos - 1423-1457 The transition towards a circular economy. A framework for SMEs
by Francesca Gennari
September 2023, Volume 27, Issue 3
- 689-693 Introduction to the special issue: “Performance, management and governance in the digital age”
by Hanne Nørreklit & Lino Cinquini - 695-725 Does digitalization mitigate or intensify the principal-agent conflict in a firm?
by Ilya Ivaninskiy & Irina Ivashkovskaya & Joseph A. McCahery - 727-748 Role of Chinese government and Public–Private Partnership in combating COVID-19 in China
by Hafiz Syed Mohsin Abbas & Xiaodong Xu & Chunxia Sun & Samreen Gillani & Muhammad Ahsan Ali Raza - 749-785 Corporate governance in the digital age: the role of social media and board independence in CSR disclosure. Evidence from Italian listed companies
by Luigi Lepore & Loris Landriani & Sabrina Pisano & Gabriella D’Amore & Stefano Pozzoli - 787-816 Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare
by Tuomas Korhonen & Virpi Sillanpää & Aki Jääskeläinen - 817-838 Digitalisation and accounting language games in organisational contexts
by Daniela Ruggeri & Antonio Leotta & Carmela Rizza - 839-839 Correction to: Digitalisation and accounting language games in organisational contexts
by Daniela Ruggeri & Antonio Leotta & Carmela Rizza - 841-871 Enabling value-in-use with digital healthcare technologies: combining service logic and pragmatic constructivism
by Vesa Tiitola & Maria Marek & Tuomas Korhonen & Teemu Laine - 873-892 Financial ratios, corporate governance and bank-firm information: a Bayesian approach to predict SMEs’ default
by Carmen Gallucci & Rosalia Santullli & Michele Modina & Vincenzo Formisano - 893-921 Italian healthcare organizations facing new dimensions: changes in governance structure
by Anna Romiti & Mario Vecchio & Chiara Milani & Gino Sartor - 923-956 Is context important for understanding board leadership? Exploring chairpersons’ leadership roles in board processes of subsidiary companies
by Mehdi Kazemi & Seyyed Babak Alavi - 957-985 Bank efficiency and governance: Evidence from Indian banking
by Riyanka Baral & Debasis Patnaik - 987-1015 How the sustainable development goals challenge public management. Action research on the cultural heritage of an Italian smart city
by Michela Magliacani - 1017-1047 Increasing shareholder focus: the repercussions of the 2015 corporate governance reform in Japan
by Paweł Mielcarz & Dmytro Osiichuk & Karolina Puławska
June 2023, Volume 27, Issue 2
- 421-424 Where do we come from and where do we go? Moving forward towards new goals for the journal
by Lino Cinquini & Andrea Melis - 425-456 Corporate governance and financial distress: lessons learned from an unconventional approach
by Alberto Tron & Maurizio Dallocchio & Salvatore Ferri & Federico Colantoni - 457-477 Executive compensation and bank’s stability: which role of the corruption control? An empirical evidence from OECD banks
by Marwa Sallemi & Salah Ben Hamad & Nejla Ould Daoud Ellili - 479-503 Beyond the money: grantors supporting their grantees
by Giacomo Boesso & Fabrizio Cerbioni & Andrea Menini & Giulia Redigolo - 505-545 Bankruptcy in Indian context: perspectives from corporate governance
by Sunaina Kanojia & Shasta Gupta - 547-573 A fine-grained perspective on big data knowledge creation: dimensions, insights, and mechanism from a pilot study
by Maryia Zaitsava & Elona Marku & Maria Chiara Guardo & Azar Shahgholian - 575-601 CSR and firm value: is CSR valuable during the COVID 19 crisis in the French market?
by Imen Khanchel & Naima Lassoued & Rym Gargoury - 603-629 Measuring global pandemic governance: how countries respond to COVID-19
by Bevaola Kusumasari & MD Enjat Munajat & Fadhli Zul Fauzi - 631-650 Practice and challenge of urban land governance: an empirical study in Tigrai, East Africa
by Berihu Asgele Siyum - 651-687 Men are from Mars, women are from Venus: on lenders’ stereotypical views and the implications for a firm’s debt
by Mariasole Bannò & Giorgia Maria D’Allura & Graziano Coller & Celeste Varum
March 2023, Volume 27, Issue 1
- 1-42 Board committees and non-financial information assurance services
by Isabel-María García-Sánchez & Nicola Raimo & Víctor Amor-Esteban & Filippo Vitolla - 43-74 Corporate governance quality and non-financial KPI disclosure comparability: UK evidence
by Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni - 75-98 Lender representatives on board of directors and internationalization in firms: an institutionalized agency perspective
by Vidya Sukumara Panicker & Rajesh Srinivas Upadhyayula & Sumit Mitra - 99-99 Correction to: Lender representatives on board of directors and internationalization in firms: an institutionalized agency perspective
by Vidya Sukumara Panicker & Rajesh Srinivas Upadhyayula & Sumit Mitra - 101-130 Why and when do family firms invest less in talent management? The suppressor effect of risk aversion
by Rodrigo Basco & Thomas Bassetti & Lorenzo Dal Maso & Nicola Lattanzi - 131-151 Whistleblowing regulations and the role of audit committees: insight from interviews
by Hanen Khemakhem & Richard Fontaine & Nadia Smaili & Mahbub Zaman - 153-153 Correction to: Whistleblowing regulations and the role of audit committees: insight from interviews
by Hanen Khemakhem & Richard Fontaine & Nadia Smaili & Mahbub Zaman - 155-180 CEO selection in intergovernmental organizations: the clash between control and efficiency in governance
by Ryan Federo & Angel Saz-Carranza & Xavier Fernandez-í-Marin & Carlos Losada - 181-251 Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda
by Mariasole Bannò & Emilia Filippi & Sandro Trento - 253-296 Heterogeneous institutional investors, environmental information disclosure and debt financing pressure
by Jianyu Zhao & Jing Qu & Lei Wang - 297-329 Corporate and regional governance antecedents of the Legality Rating of private Italian companies
by Fabio La Rosa & Sergio Paternostro & Francesca Bernini - 331-370 Reconstructing identity and logic through the implementation of accrual accounting in Malaysia: an intra-organisational analysis
by M. Rozaidy & A. K. Siti-Nabiha - 371-412 Management customer complaints and performance: banks, be careful!
by Matteo Cotugno & Valeria Stefanelli - 413-420 Andrea Calabrò (ed.): a research agenda for family business—A way ahead for the field
by Myriam Cano-Rubio
December 2022, Volume 26, Issue 4
- 1089-1121 Business model innovation: a review of the process-based literature
by Daniela Andreini & Cristina Bettinelli & Nicolai J. Foss & Marco Mismetti - 1123-1154 Internationalization of family firms: the effect of CEO attributes
by Laura Sánchez Pulido & Jordi Moreno Gené & José Luis Gallizo Larraz - 1155-1181 Governmental goals and the international strategies of state-owned multinational enterprises: a conceptual discussion
by Asmund Rygh & Gabriel R. G. Benito - 1183-1211 Board behavior’s impact on entrepreneurial orientation in public enterprises
by Timo Tremml & Sabine Löbbe & Andreas Kuckertz - 1213-1244 Women’s leadership impact on risks and financial performance in banking: evidence from the Southeast Asian Countries
by Ahmed Bouteska & Mehdi Mili - 1245-1276 Ethics in corporate political action: can lobbying be just?
by Edoardo Mollona & Guglielmo Faldetta - 1277-1313 Earnings management in state-owned enterprises: bringing publicness back in
by Pasquale Ruggiero & Daniela Sorrentino & Riccardo Mussari - 1315-1338 Managerial biases during a merger process in a government-controlled organization
by Anne-Sophie Thelisson & Olivier Meier - 1339-1373 Corporate governance and dividend policy of the US and Indian companies
by Sunaina Kanojia & Bunny Singh Bhatia - 1375-1408 Corporate management boards’ information security orientation: an analysis of cybersecurity incidents in DAX 30 companies
by L. Georg-Schaffner & E. Prinz - 1409-1442 Exploring market multiples accuracy for professional practices: sales is the value anchor but profitability and location matter too
by Francesco Bavagnoli & Giangiacomo Buzzoni & Corrado Mandirola & Ernesto Salinelli - 1443-1468 What do audit committees do? Transparency and impression management
by Habiba Al-Shaer & Muhammad Farhan Malik & Mahbub Zaman
September 2022, Volume 26, Issue 3
- 685-706 The impact of gender quotas on corporate boards: a cross-country comparative study
by Guclu Atinc & Saurabh Srivastava & Sonia Taneja - 707-733 The implications of board nationality and gender diversity: evidence from a qualitative comparative analysis
by Szymon Kaczmarek & Richard Nyuur - 735-755 Gender diversity in boardroom and its impact on firm performance
by Akshita Arora - 757-779 Gender diverse boards and goodwill changes: association between accounting conservatism, gender and governance
by Hannu Schadewitz & Jonas Spohr - 781-811 Is corporate governance of private equity targets more effective for risk mitigation?
by Vladimiro Marini & Massimo Caratelli & Gian Paolo Stella & Ilaria Barbaraci - 813-849 Essence taxonomy of Brazilian family businesses and conceptual implications for governance strategy
by Fábio Frezatti & Diógenes de Souza Bido & Daniel Magalhães Mucci & Franciele Beck - 851-889 Corporate governance and IPO underpricing: evidence from the italian market
by Emanuele Teti & Ilaria Montefusco - 891-924 Institutional logics and organizational change: the role of place and time
by Diego Ponte & Caterina Pesci - 925-956 Product market competition, agency cost and dividend payouts: new evidence from emerging market
by Debasis Pahi & Inder Sekhar Yadav - 957-996 Investors’ expectations around quantitative easing: does liquidity injection affect European banks equally?
by Sara Longo & Antonio Parbonetti & Amedeo Pugliese - 997-1061 Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value
by Patrick Velte - 1063-1087 The governance of strategic networks: how do different configurations influence the performance of member firms?
by Douglas Wegner & Greici Sarturi & Leander Luiz Klein
June 2022, Volume 26, Issue 2
- 327-335 Introduction to the special issue: “Performance measurement systems in universities: Threats or opportunities for governance?”
by Francesca Manes-Rossi & Riccardo Mussari & Denita Cepiku - 337-363 Operationalizing public value in higher education: the use of narratives as an alternative for performance indicators
by Luc Salemans & Tjerk Budding - 365-387 Managerial reforms, institutional complexity and individuals: an empirical analysis of higher education
by Silvia Pilonato & Patrizio Monfardini - 389-416 Academics’ perception of identity (re)construction: a value conflict created by performance orientation
by Nino Tandilashvili & Anna Tandilashvili - 417-448 Integrating strategic planning and performance management in universities: a multiple case-study analysis
by Lucia Biondi & Salvatore Russo - 449-478 Do stakeholders’ demands matter in environmental disclosure practices? Evidence from Australia
by Aries Sutantoputra - 479-518 Do board characteristics and ownership structure matter for bank non-performing loans? Empirical evidence from US commercial banks
by Ameni Tarchouna & Bilel Jarraya & Abdelfettah Bouri - 519-550 The small world of German CEOs: a multi-method analysis of the affiliation network structure
by Elena Semenova - 551-577 A theoretical analysis of the value added intellectual coefficient (VAIC)
by Giuseppe Marzo - 579-620 Integrated reporting quality and BoD characteristics: an empirical analysis
by Lucrezia Songini & Anna Pistoni & Patrizia Tettamanzi & Fabrizio Fratini & Valentina Minutiello - 621-640 Managerial entrenchment and corporate social responsibility engagement: the role of economic policy uncertainty
by Sammy G. Muriithi & Bruce A. Walters & William R. McCumber & Luis R. Robles - 641-683 Are NGOs and cooperatives similar or different? A global survey using microfinance data
by Kwame Ohene Djan & Roy Mersland
March 2022, Volume 26, Issue 1
- 1-8 Introduction to the special issue: “corporate governance of sustainability”
by Wafa Khlif & Lotfi Karoui & Coral Ingley - 9-9 Correction to: Introduction to the special issue: “corporate governance of sustainability”
by Wafa Khlif & Lotfi Karoui & Coral Ingley - 11-25 Systemic sustainability: toward an organic model of governance—a research note
by Wafa Khlif & Lotfi Karoui & Coral Ingley - 27-28 Correction to: Systemic sustainability: toward an organic model of governance—a research note
by Wafa Khlif & Lotfi Karoui & Coral Ingley - 29-53 The foundations of governance: implications of entity theory for directors’ duties and corporate sustainability
by Lynn Buckley - 55-74 Corporate governance and sustainability: a review of the existing literature
by Valeria Naciti & Fabrizio Cesaroni & Luisa Pulejo - 75-97 Corporate strategies oriented towards sustainable governance: advantages, managerial practices and main challenges
by Ivo Hristov & Antonio Chirico & Francesco Ranalli - 99-127 Board demographic diversity, institutional context and corporate philanthropic giving
by Majdi Ben Selma & Wenxi Yan & Taïeb Hafsi - 129-158 Voluntary disclosure, tax avoidance and family firms
by Sabri Boubaker & Imen Derouiche & Hung Nguyen - 159-188 Corporate social responsibility and stakeholder dialogue under institutional voids: decoupling the role of corporate motives, ethics, and resources
by Laura Maria Ferri & Matteo Pedrini & Marco Minciullo - 189-221 The impact of boards of directors’ characteristics on cash holdings in uncertain times
by Domenico Rocco Cambrea & Andrea Calabrò & Maurizio La Rocca & Francesco Paolone - 223-253 The role of dyadic interactions between CEOs, chairs and owners in family firm governance
by Hanna Maria Sievinen & Tuuli Ikäheimonen & Timo Pihkala - 255-286 Shaping CEOs’ future focus through shareholder activism: the role of proposal characteristics
by Pascal Back & Oskar Colombo - 287-313 The influence of board members with foreign experience on the timely delivery of financial reports
by Dorota Dobija & Karolina Puławska - 315-325 “Fairness of CEO Compensation. A multi-faceted and multi-cultural framework to structure executive pay” by M.A. Eklund (Springer, 2019)
by Rosalia Santulli
December 2021, Volume 25, Issue 4
- 967-981 Introduction to the Special Issue: “The age of digital internationalization—Strategic capabilities, cultural distance and customer value”
by Giovanni Battista Dagnino & Riccardo Resciniti - 983-1032 Past, ongoing, and future debate on the interplay between internationalization and digitalization
by Mara Bergamaschi & Cristina Bettinelli & Elena Lissana & Pasquale Massimo Picone - 1033-1033 Correction to: Past, ongoing, and future debate on the interplay between internationalization and digitalization
by Mara Bergamaschi & Cristina Bettinelli & Elena Lissana & Pasquale Massimo Picone - 1035-1055 Big data analytics (BDA) and degree of internationalization: the interplay between governance of BDA infrastructure and BDA capabilities
by Alberto Bertello & Alberto Ferraris & Stefano Bresciani & Paola Bernardi - 1057-1078 Does cultural distance affect online review ratings? Measuring international customers’ satisfaction with services leveraging digital platforms and big data
by Marcello M. Mariani & Michela Matarazzo - 1079-1106 New companies’ DNA: the heritage of the past industrial revolutions in digital transformation
by Elisa Martina Martinelli & Maria Cristina Farioli & Annalisa Tunisini - 1107-1144 Is Facebook an effective tool to access foreign markets? Evidence from international export performance of fashion firms
by Alice Mazzucchelli & Roberto Chierici & Angelo Di Gregorio & Claudio Chiacchierini - 1145-1177 Leading digital transformation through an Agile Marketing Capability: the case of Spotahome
by Ludovica Moi & Francesca Cabiddu - 1179-1209 Mobile augmented reality as an internationalization tool in the “Made In Italy” food and beverage industry
by Lara Penco & Francesca Serravalle & Giorgia Profumo & Milena Viassone - 1211-1239 The relationship between auditors’ human capital attributes and the assessment of the control environment
by Rita Lamboglia & Daniela Mancini - 1241-1266 The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39
by Alessandro Mechelli & Riccardo Cimini - 1267-1288 A Crisis in Leadership: Transforming Opportunistic Leaders into Leaders that can be Trusted
by Desmond W. Ng & Wyoma vanDuinkerken
September 2021, Volume 25, Issue 3
- 655-684 The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance
by Claudia Arena & Simona Catuogno & Nicola Moscariello - 685-705 The influence of board experience on firm performance: does the director’s role matter?
by Fernando A. Tejerina-Gaite & Miguel A. Fernández-Temprano - 707-730 Elections and earnings management: evidence from municipally-owned entities
by Francesco Capalbo & Claudio Lupi & Margherita Smarra & Marco Sorrentino - 731-758 The foundations of the “public organisation”: governance failure and the problem of external effects
by Silvia Sacchetti & Carlo Borzaga - 759-785 Does stakeholder engagement affect corruption risk management?
by Fabio Monteduro & Ilenia Cecchetti & Ylenia Lai & Veronica Allegrini - 787-810 The diversification–performance nexus: mediating role of information asymmetry
by Mushtaq Hussain Khan & Hina Yaqub Bhatti & Arshad Hassan & Ahmad Fraz - 811-839 The effect of interlocking directorates on mergers and acquisitions in Brazil
by Thiago Sousa Barros & Julián Cárdenas & Wesley Mendes-Da-Silva - 841-878 Board structure and intellectual capital efficiency: does the family firm status matter?
by Vincenzo Scafarto & Federica Ricci & Elisabetta Magnaghi & Salvatore Ferri - 879-898 Nomination vs. election: do they influence women’s access to institutional decision-making bodies?
by Sara Diogo & Teresa Carvalho & Zélia Breda - 899-931 Audit committee diversity and financial restatements
by Seemantini Pathak & Codou Samba & Mengge Li - 933-966 Boards in action: processes and practices of ‘strategising’ in the Boardroom
by Cate Watson & Aileen Ireland
June 2021, Volume 25, Issue 2
- 317-319 Special issue on Governance and accounting regulation
by Roberto Pietra & Günther Gebhardt & Stuart McLeay - 321-345 Board monitoring efficiency and the value of conservative accounting
by Yanmin Gao & Alfred Wagenhofer - 347-377 The value relevance of reported carbon emissions
by Camélia Radu & Samaneh Maram - 379-396 The legitimacy of global accounting rules: a note on the challenges from path-dependence theory
by Esther Pittroff - 397-427 From enforcement to financial reporting controls (FRCs): a country-level composite indicator
by Alberto Quagli & Corrado Lagazio & Paola Ramassa - 429-432 Correction to: From enforcement to financial reporting controls (FRCs): a country‑level composite indicator
by Alberto Quagli & Corrado Lagazio & Paola Ramassa - 433-473 Going concern modifications and related disclosures in the Italian stock market: do regulatory improvements help investors in capturing financial distress?
by Sandro Brunelli & Chiara Carlino & Rosella Castellano & Alessandro Giosi - 475-508 Transparency and accountability influences of regulation on risk control: the case of a Swedish bank
by Shruti Kashyap & Einar Iveroth - 509-534 CFO characteristics and opportunistic accounting choice in public sector organizations
by Pierre Donatella & Torbjörn Tagesson - 535-560 The influence of family-related factors on intellectual capital performance in family businesses
by Gianluca Ginesti & Mario Ossorio - 561-591 Correlates of internal audit function involvement in sustainability audits
by Steven DeSimone & Giuseppe D’Onza & Gerrit Sarens - 593-623 Do women directors contribute to R&D? The role of critical mass and expert power
by Sara Saggese & Fabrizia Sarto & Riccardo Viganò - 625-626 Correction to: Do women directors contribute to R&D? The role of critical mass and expert power
by Sara Saggese & Fabrizia Sarto & Riccardo Viganò - 627-654 Hotel manager perceptions about corporate compliance in the tourism industry: an empirical regional case study in Spain
by Rafael Robina-Ramírez & M. Isabel Sánchez-Hernández & Carlos Díaz-Caro
March 2021, Volume 25, Issue 1
- 1-5 New challenges in reporting on Corporate Governance
by Cristina Florio & Giorgio Gotti & Riccardo Stacchezzini - 7-26 Determinants, mechanisms and consequences of corporate governance reporting: a research framework
by Charl de Villiers & Ruth Dimes - 27-60 Beyond corporate governance reporting: the usefulness of information on board member profiles
by Francesca Rossignoli & Andrea Lionzo & Bruno Buchetti - 61-93 Credibility-enhancing mechanisms, other than external assurance, in integrated reporting
by Genevé Richard & Elza Odendaal - 95-119 Market reaction to banks’ interim press releases: an event study analysis
by Valentina Lagasio & Marina Brogi - 121-145 Disclosure of integrated reporting elements by industrial companies: evidence from Jordan
by Hamzeh Al Amosh & Noorhayati Mansor - 147-188 Institutions, industries and entrepreneurial versus advantage-based strategies: how complex, nested environments affect strategic choice
by Michael A. Hitt & David G. Sirmon & Yuan Li & Abby Ghobadian & Jean-Luc Arregle & Kai Xu - 189-221 Opening the ‘black box’: what does observational research reveal about processes and practices of governing?
by Cate Watson & Gary Husband & Aileen Ireland - 223-249 Narcissistic CEOs and their earnings management
by Maria Kontesa & Rayenda Brahmana & Ashley Hui Hui Tong - 251-274 Public network leadership and the ties that lead
by Daniela Cristofoli & Benedetta Trivellato & Alessandro Sancino & Laura Maccio’ & Josip Markovic - 275-306 Managing co-production and enhancing good governance principles: insights from two case studies
by Cristina Campanale & Sara Giovanna Mauro & Alessandro Sancino - 307-315 Jonas Gabrielsson, Wafa Khlif and Sibel Yamak (eds.): Research handbook on board of directors
by Domenico Rocco Cambrea
December 2020, Volume 24, Issue 4
- 851-870 Toward artificial governance? The role of artificial intelligence in shaping the future of corporate governance
by Michael Hilb - 871-903 The advisory role of non-family board members: a case-based study of a family firm
by Hanna Maria Sievinen & Tuuli Ikäheimonen & Timo Pihkala - 905-925 Legal origin, financial development, and innovation: evidence from large public and private firms in the U.S. and Europe
by Lorenzo Caprio & Silvia Rigamonti & Andrea Signori - 927-952 The impact of board diversity on strategic change: a stakeholder perspective
by Laura Padilla-Angulo - 953-987 Private equity firms and management control: the framing of shareholder-oriented practices
by Andrea Dello Sbarba & Riccardo Giannetti & Alessandro Marelli - 989-1017 Do boards of directors affect CEO behavior? Evidence from payout decisions
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