Ausgabe 3/2021
Inhalt (11 Artikel)
The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance
Claudia Arena, Simona Catuogno, Nicola Moscariello
The influence of board experience on firm performance: does the director’s role matter?
Fernando A. Tejerina-Gaite, Miguel A. Fernández-Temprano
Elections and earnings management: evidence from municipally-owned entities
Francesco Capalbo, Claudio Lupi, Margherita Smarra, Marco Sorrentino
Open Access
The foundations of the “public organisation”: governance failure and the problem of external effects
Silvia Sacchetti, Carlo Borzaga
Open Access
Does stakeholder engagement affect corruption risk management?
Fabio Monteduro, Ilenia Cecchetti, Ylenia Lai, Veronica Allegrini
The diversification–performance nexus: mediating role of information asymmetry
Mushtaq Hussain Khan, Hina Yaqub Bhatti, Arshad Hassan, Ahmad Fraz
The effect of interlocking directorates on mergers and acquisitions in Brazil
Thiago de Sousa Barros, Julián Cárdenas, Wesley Mendes-Da-Silva
Board structure and intellectual capital efficiency: does the family firm status matter?
Vincenzo Scafarto, Federica Ricci, Elisabetta Magnaghi, Salvatore Ferri
Open Access
Nomination vs. election: do they influence women’s access to institutional decision-making bodies?
Sara Diogo, Teresa Carvalho, Zélia Breda
Open Access
Boards in action: processes and practices of ‘strategising’ in the Boardroom
Cate Watson, Aileen Ireland