Forthcoming articles

 


International Journal of Corporate Governance

 

These articles have been peer-reviewed and accepted for publication in IJCG, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

 

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International Journal of Corporate Governance (3 papers in press)

 

Regular Issues

 

  • Board Sub-committees and Earnings Quality   Order a copy of this article
    by Nigar Sultana, Steven F. Cahan, Frank Zhang 
    Abstract: The purpose of this study is to examine whether an overlap between compensation and audit committee memberships in firms affects earnings quality. We use a sample of 625 firm-year observations comprising data collected from Australian publicly listed firms between 2004 and 2010. Four measures of earnings quality are utilised to test our hypothesis. We find that firms with compensation and audit committee overlap exhibit higher earnings quality. Such sub-committee overlap is also more effective when overlapped members are independent and financial experts. Additional findings also indicate that female overlapped members are effective in reducing extreme earnings management. Findings have clear practical and regulatory implications in terms of the efficacy of sub-committee overlap.
    Keywords: Sub-committee overlap; earnings quality; audit committee; compensation committee.

  • Board Diversity, Corporate Governance Quality and Excess CEO Pay: Evidence from South Africa   Order a copy of this article
    by Billy Kobina Enos, Ernest Gyapong 
    Abstract: Using a hand-collected data of 185 South African firms, this study examines the effect of board gender and ethnic diversity on excess CEO pay. We document that both board gender and ethnic diversity impact negatively on excess CEO pay. We find that gender and ethnicity have no effect on excess CEO pay in better governed firms. Our results suggest that female CEOs are associated with lower compensation but ethnic minority CEOs are not. We demonstrate that the pay-gaps faced by female CEOs are inconspicuous in better-governed firms. In contrast, ethnic minority CEOs do not face pay-gaps irrespective of the level of corporate governance quality. Our results are robust to various forms of endogeneity and alternative estimations.
    Keywords: Board Diversity; Excess CEO pay; Agency theory.

  • Dissemination of Corporate Information via Social Media and Networks in Africa   Order a copy of this article
    by Ehab Mohamed, Mohamed Basuony, Mostaq M. Hussain 
    Abstract: This paper reports on the extent of online corporate disclosure practices among 315 companies listed in twelve African stock markets. The paper examines the impact of board composition and ownership structure as well as other control variables on the level of online information dissemination by top African corporations. The paper uses a disclosure index comprising of a comprehensive set of items that fully capture the extent of online information disclosure via all facets of disclosure, namely companies websites, social networks and media sites. OLS regression is used to test the hypotheses. The results reveal the underlying relations among board composition, ownership structure and control variables as the determining factors of online corporate disclosure. The results show that corporate disclosure via companies own websites is significantly influenced by board size, board independence, director ownership and profitability. Meanwhile, corporate disclosure via social networks and media sites is significantly associated with board independence, board diversity, CEO duality, and foreign ownership. Moreover, this study finds that Facebook is the dominant platform used for corporate disclosure closely followed by twitter. Although non- financial disclosure via social networks is adopted by most of the companies in the African countries, financial disclosure is adopted by only South Africa and Tunisia. Therefore, regulators and other governmental agencies need to be prepared for this imminent development. To the best of our knowledge, this is the first paper that investigates the effect of board composition and ownership structure on corporate disclosure via social media and network in the African continent.
    Keywords: corporate governance; online corporate disclosure; social media; social network; board composition; Africa.