Tag: Corporate governance
Bank profitability is linked to some Shariah governance functions
What the study found The study found that Shariah governance functions in Malaysian Islamic banks are affected by financial performance, especially profitability. In particular, Shariah committee attributes and disclosure and transparency were linked to profitability. Why the authors say this matters The authors suggest that higher trust in Shariah committee members may encourage Islamic banks…
Article maps shift from voluntary CSR to binding ESG rules
Legal analysis of ESG regulation’s evolution from voluntary CSR to mandatory disclosure, examining fragmentation and divergent frameworks between USA and EU governance approaches.
Swiss cereal cooperative balances market pressures and cooperative values
Case study of a Swiss cereal cooperative navigating tensions between market pressures and cooperative principles. Demonstrates how deliberate institutional adaptation sustains collective values.
Digital governance is linked to better accounting information quality in Saudi banks
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in AccountingStudy examines digital governance’s impact on accounting information quality in Saudi banks, finding significant positive effects on financial report credibility and transparency.
Natural disasters reduced firm value, especially for high-ESG firms
Natural disasters reduce firm value particularly for high-ESG firms in China, with non-state enterprises and lower-resilience firms facing greater adverse impacts during crises.
Past ESG misconduct is linked to lower later incident prevalence
Study examines how severe corporate misconduct in EU firms signals institutional norms that reduce future ESG violations, supporting institutional learning and path dependency theory.
Lebanon study finds support for greener aviation despite major barriers
Mixed-method analysis of sustainable aviation pathways in Lebanon’s airline sector, examining stakeholder expectations and institutional barriers within fragile-state contexts.
PCAOB inspection process is organized into four phases
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in AccountingSynthesis of PCAOB inspection research and former inspector interviews into phase-based framework for audit oversight of global network firms, addressing transparency and consistency concerns.
Firms with stronger finances and ESG scores were more likely to leave Russia
Examine how corporate size, financial capacity, and ESG governance drive multinational firms’ divestment decisions from Russia, revealing stakeholder accountability over economic constraints.
Political connections are linked to lower corporate innovation
Study reveals how political connections paradoxically inhibit innovation in Chinese firms, with governance structures and dynamic capabilities serving as critical mitigating factors.
