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Journal of Management and Governance

Journal of Management & Governance OnlineFirst articles

26-02-2021 Open Access

A theoretical analysis of the value added intellectual coefficient (VAIC)

This paper offers a critical assessment of the value added intellectual coefficient (VAIC) through the analysis of the coherence of the definitions of and semantic relationships among the theoretical constructs at the heart of the model. Some of …

17-02-2021 Open Access

The small world of German CEOs: a multi-method analysis of the affiliation network structure

This paper seeks to understand the structure of corporate networks in the period following the dissolution of Deutschland AG (“Germany Inc.”). For this purpose, affiliation networks among chief executive officers (CEOs) that are based on common …


Do board characteristics and ownership structure matter for bank non-performing loans? Empirical evidence from US commercial banks

This paper aims to study the ability of the corporate governance of banks to reduce non-performing loans. The dynamic panel GMM estimation is applied to 184 US commercial banks over 2000–2013 period. Given that bank-size groups have different risk …


Do stakeholders’ demands matter in environmental disclosure practices? Evidence from Australia

Previous studies on the relationship between environmental performance and environmental disclosure have found mixed results. This exploratory qualitative study investigates the possible reasons for the environmental disclosures of nine companies …

18-01-2021 Open Access

The influence of board members with foreign experience on the timely delivery of financial reports

This study examines the effect of the presence of foreign experts on a company’s board on the important characteristic of high-quality financial reporting: timeliness. We focus on experts with foreign experience (EFEs) who are board members, in …

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About this journal

The Journal of Management and Governance (JMG) is dedicated to advancing the understanding of corporate governance issues within and throughout privately-held firms, publicly-held corporations and government-controlled organizations. The journal is devoted to exploring the links between management and governance through both theoretical analyses and empirical investigations to improve the understanding of all the rules, codes, principles, practices, processes, mechanisms, structure and relationships, as well as institutions, networks and individuals affecting the way firms and organizations are managed, administered and controlled. Analyzed are strategies and decision-making; accounting, reporting and information control; measurement issues in governance; relational, cognitive and behavioural based; institutional economics. Contributions from all areas of business administration (accounting and control, general and strategic management, organizational theory and behaviour, finance and banking) and manuscripts concerning both the private and the public sectors are welcome to the extent that they contribute to these general issues and to the understanding of governance thus broadly defined.

Official Journal of Accademia Italiana di Economia Aziendale (AIDEA)

Officially cited as: J Manag Gov

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