Meaning and measures of quality of corporate governance: a literature review
by Albert Ochien'g Abang'a; David Wang'ombe
African J. of Accounting, Auditing and Finance (AJAAF), Vol. 7, No. 3, 2021

Abstract: This paper aims to report the results of literature review on the meaning and measures of corporate governance to suggest opportunities for future research in the field. The purpose is achieved by first obtaining journal ranking guide from the Chartered Association of Business Schools (CABS) 2018. The next step involved identification of the first 30 journals published during 1990 to 2018 using EBSCO, Emerald, Wiley Online Library, Taylor and Francis, Elsevier and Inderscience Publishers databases, seeking for the article title search term 'corporate governance' using Boolean search logic. The review of literature finds that there are two broad perspectives to which corporate governance can be conceptualised: the shareholder and stakeholder perspective. Further, the results indicate that there are three broad measures of corporate governance (governance codes, commercial rating agencies, and academic literature). The findings have important implications for regulators, policy practitioners and academic literature who prescribe measures of corporate governance. The paper contributes to the debate on the definition of the term 'corporate governance' and its measures.

Online publication date: Wed, 04-Aug-2021

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the African J. of Accounting, Auditing and Finance (AJAAF):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com