New issue of the Corporate Board: Role, Duties and Composition journal

We are pleased to present the third issue of the journal “Corporate Board: Role, Duties and Composition” in 2018. It is devoted to the issues of accounting standards, financial reporting, profit and loss contracts, IFRS, inside debt, CEO pay slice, executive compensation, incentives, organisational demography, board size, board leadership structure, CEO duality, sustainable development, environmental accounting etc.

Adil EL Fakir and Mohamed Tkiouat examine moral hazards and adverse selection risks in profit and loss sharing (PLS) Islamic contracts, trying to reduce moral hazards in the form of the entrepreneur’s effort shirking, within the game theory approach.

Kanellos Toudas investigates how US GAAP and IFSR accounting frameworks are evaluated by accounting professionals in four European countries, aiming at understanding the factors that impede the convergence of the two frameworks and the differences among the countries.

Randy Beaver focuses on the different components of CEO incentives, in particular inside debt, overconfidence and CEO pay slice, and how they interact together, in order to find what matters most.

Dimitrios Koufopoulos and Ioannis Gkliatis aimed at examining the effects of organisational characteristics on board attributes, such as board size, CEO duality and CEO dependence/independence among Greek manufacturing listed firms.

Nikolaos Sariannidis, Alexandros Garefalakis, Panagiotis Ballas and Evdoxia Grigoriou investigate the notion of sustainable development within the realm of hospitality and tourism industry, trying to link sustainability with financial reporting and business performance.

To browse the issue visit this page.