Editorial: The future research of the ESG rating

Paolo Tenuta , Stefania Veltri , Alexander Kostyuk

https://doi.org/10.22495/cocv19i3editorial

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Contents

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Board diversity and firm performance: An empirical analysis of Italian small-medium enterprises

Carla Morrone , Maria Teresa Bianchi , Valerio Marsocci , Donato Faioli

https://doi.org/10.22495/cocv19i3art1

Viewed: 382Downloads: 382

Earnings management and asymmetric sensitivity of bonus compensation to earnings for high-growth firms

Sung S. Kwon , Patrice Gélinas , Nelson Waweru

https://doi.org/10.22495/cocv19i3art2

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Competitive advantages of going public: Evidence from incumbent firms in the USA

Snow Han

https://doi.org/10.22495/cocv19i3art3

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The new frontiers of reporting for governmental financial sustainability

Francesco Agliata , Danilo Tuccillo , Andrea Rey , Maria Rita Filocamo

https://doi.org/10.22495/cocv19i3art4

Viewed: 251Downloads: 157

Systematic review of sustainable corporate governance of SMEs: Conceptualisation and propositions

Isaac Akomea-Frimpong , Ikenna Elias Asogwa , Emmanuel Junior Tenakwah

https://doi.org/10.22495/cocv19i3art5

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The impact of directors’ liability insurance on board meeting attendance

Yuwei Wang, Shang-Yin Yang, Chia-Wei Chen

https://doi.org/10.22495/cocv19i3art6

Viewed: 224Downloads: 454

Does internal control process and firm characteristics improve firm value? An empirical analysis in the manufacturing sector

Anju Kalluvelil Janardhanan , Uma Vakadae Ramkumar

https://doi.org/10.22495/cocv19i3art7

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Even one can make a difference — Female board representation and capital structure: evidence from Taiwan

Chia-Wei Chen , Bingsheng Yi , Meng Zhao, Qiancheng Zheng

https://doi.org/10.22495/cocv19i3art8

Viewed: 252Downloads: 185

When CEO and board chair are in conflict: A resource dependence perspective

Rawia Ahmed , Randika Eramudugoda , M. Fernanda Wagstaff

https://doi.org/10.22495/cocv19i3art9

Viewed: 349Downloads: 176

Decision information for auditors to assess litigation risk: Application of machine learning techniques

Yu-Hsin Lu , Yu-Cheng Lin , Fang-Ci Gu

https://doi.org/10.22495/cocv19i3art10

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The direct and indirect impacts of transformational leadership on employee change-oriented organizational citizenship behavior

Mohammad A. Ta’Amnha , Omar M. Bwaliez , Ghazi A. Samawi , Mohammad F. Al-Anaswah

https://doi.org/10.22495/cocv19i3art11

Viewed: 326Downloads: 141

The quality of corporate reporting: The United Nations sustainable development goals

Moataz Elmassri , Aisha Yusuf, Aya Khalf Allah, Maryam Al Shamsi, Rizvana Kaniyamparambil, Shauq Majdi Al Ahbabi

https://doi.org/10.22495/cocv19i3art12

Viewed: 325Downloads: 183

Performance pay sensitivity: Do top management incentives align with shareholder value creation?

Thomas Aaen, Rainer Lueg

https://doi.org/10.22495/cocv19i3art13

Viewed: 349Downloads: 161

Implications of internal audit effectiveness on corporate governance: Research agenda

Vishwa Hamendra Prasad , Ruvendra Nandan, Nileshni Lata Sharma

https://doi.org/10.22495/cocv19i3art14

Viewed: 243Downloads: 193

The association of the number of confirmed COVID-19 cases and fatalities with stock market returns: A case of the USA and China

Ramiz Ur Rehman , Muhammad Ishafq Ahmad, Muhammad Akram Naseem, Joe Ueng

https://doi.org/10.22495/cocv19i3art15

Viewed: 644Downloads: 114

Internal audit function is a global governance pursuit: What could be done in emerging markets?

Mohamed Abdel Aziz Hegazy , Marwa Farghaly

https://doi.org/10.22495/cocv19i3art16

Viewed: 237Downloads: 388