Template-Type: ReDIF-Article 1.0 Author-Name: Suresh Kumar Sahoo Author-X-Name-First: Suresh Kumar Author-X-Name-Last: Sahoo Author-Name: Stutee Mohanty Author-X-Name-First: Stutee Author-X-Name-Last: Mohanty Author-Name: Saudamini Swain Author-X-Name-First: Saudamini Author-X-Name-Last: Swain Title: The role of CSR in shaping financial reporting and accounting decisions in India: a fuzzy analytical hierarchy process approach Abstract: This study examines the role of various corporate social responsibility (CSR) factors in determining and shaping corporations' financial reporting and accounting decisions in India, the fastest growing economy in the world. This study includes various CSR variables deduced by conducting a thorough literature review of articles published by numerous academics and researchers in Scopus-indexed journals over the past two decades. The authors employed the fuzzy analytical hierarchy process (F-AHP) to investigate the impact of CSR constructs on the choices made by corporate leaders in the country. The results highlight that global standards and guidelines, sustainability, and stakeholder engagement have the most significant positive impact on Indian business leaders' financial reporting and accounting decisions. Risk management has the least significant effect on these decisions. The majority of the study was carried out in Southern India, where there is little variation in people's perception. Journal: Int. J. of Corporate Governance Pages: 38-66 Issue: 1 Volume: 16 Year: 2026 Keywords: corporate social responsibility; CSR; financial reporting; accounting; decision-making; corporations; fuzzy analytical hierarchy process; F-AHP; India. File-URL: http://www.inderscience.com/link.php?id=152089 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcgov:v:16:y:2026:i:1:p:38-66 Template-Type: ReDIF-Article 1.0 Author-Name: Johannes Carow Author-X-Name-First: Johannes Author-X-Name-Last: Carow Title: The effect of female supervisors on the structure and dynamics of the management board Abstract: I analyse the effect of female supervisors on the structure and dynamics of the management board in publicly listed German firms between 2011 and 2019. Regarding structure, I confirm that female shareholder representatives on the remuneration and personnel committee foster female management board representation. In terms of dynamics, the results indicate that female supervisors increase the likelihood of turnover of CEOs, CFOs and CHROs. The effect is driven by female employee representatives. I provide further detailed mechanisms of female employee representatives on committees on turnover of specific executives. I thereby contribute to a better understanding of interactions between both boards in a two-tier system with codetermination. Journal: Int. J. of Corporate Governance Pages: 1-37 Issue: 1 Volume: 16 Year: 2026 Keywords: board gender diversity; gender spillovers; executive turnover. File-URL: http://www.inderscience.com/link.php?id=152092 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcgov:v:16:y:2026:i:1:p:1-37 Template-Type: ReDIF-Article 1.0 Author-Name: Ahmed F. Elbayoumi Author-X-Name-First: Ahmed F. Author-X-Name-Last: Elbayoumi Author-Name: Hanan Elmoursy Author-X-Name-First: Hanan Author-X-Name-Last: Elmoursy Author-Name: Somya M. Eljilany Author-X-Name-First: Somya M. Author-X-Name-Last: Eljilany Author-Name: Mohammed Bouaddi Author-X-Name-First: Mohammed Author-X-Name-Last: Bouaddi Author-Name: Mohamed A.K. Basuony Author-X-Name-First: Mohamed A.K. Author-X-Name-Last: Basuony Title: Females on board and sustainability performance: evidence from the emerging markets Abstract: This study examines the impact of gender diversity, board size, board independence, and CEO duality on sustainability performance. Using a dataset of 19,199 firm-year observations from 25 emerging market countries listed in the MSCI emerging markets index and spanning from 2008 to 2021, this study provides robust empirical evidence on the association between board composition and sustainability performance. Fixed effect model with lags and GMM are used to provide robust empirical evidence on the relationship between board composition and sustainability performance. The results reveal that the presence of female members on boards (executive and non-executive directors) improves the firm's sustainability performance. While, board independence negatively affects the ESG scores. This study contributes to the ongoing discourse on sustainability by providing a deeper comprehension of the intricate relationships between board composition and sustainability performance. Our findings help advance our understanding of the role of board composition in shaping corporate sustainability decisions. Journal: Int. J. of Corporate Governance Pages: 67-89 Issue: 1 Volume: 16 Year: 2026 Keywords: board gender diversity; board composition; board independence; CEO duality; sustainability performance. File-URL: http://www.inderscience.com/link.php?id=152096 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcgov:v:16:y:2026:i:1:p:67-89 Template-Type: ReDIF-Article 1.0 Author-Name: Jagannath Sharma Nistala Author-X-Name-First: Jagannath Sharma Author-X-Name-Last: Nistala Author-Name: Kamran Quddus Author-X-Name-First: Kamran Author-X-Name-Last: Quddus Author-Name: Divya Aggarwal Author-X-Name-First: Divya Author-X-Name-Last: Aggarwal Title: Measuring CEO hubris through the hubris quotient: implications for corporate governance in an emerging market Abstract: This study develops the hubris quotient (HQ), a governance-proximate index that captures the behavioural and structural manifestations of CEO overconfidence, distinguishing it from the enduring personality trait of narcissism. Analysing Indian listed firms, we examine their asymmetric effects on performance. Addressing endogeneity with Arellano-Bond GMM estimators, we find a significant duality: HQ is positively associated with short-term ROA but negatively associated with Tobin's Q. This finding indicates that while hubris may boost profitability through assertive action, it concurrently imposes a market valuation penalty, eroding investor confidence. Robustness checks, including factor analysis, support these findings. The HQ provides a transparent tool for calibrating governance to strike a balance between entrepreneurial initiative and sustainable long-term value. Journal: Int. J. of Corporate Governance Pages: 90-130 Issue: 1 Volume: 16 Year: 2026 Keywords: behavioural corporate finance; CEO hubris; corporate governance; Emerging markets; hubris quotient; HQ; leadership behaviour. File-URL: http://www.inderscience.com/link.php?id=152097 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcgov:v:16:y:2026:i:1:p:90-130