Forthcoming articles

International Journal of Business Governance and Ethics

International Journal of Business Governance and Ethics (IJBGE)

These articles have been peer-reviewed and accepted for publication 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 Articles will not be published until the final proofs are validated by their authors.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 Business Governance and Ethics (4 papers in press)

Regular Issues

  • Drivers of Convergence/Divergence of Corporate Governance Codes of MENA Countries   Order a copy of this article
    by Hany Elbardan, Ali Uyar, Ahmed Yamen 
    Abstract: This study aims to fill an existing gap in the regional corporate governance research by investigating the extent of and the drivers behind the convergence/divergence of the corporate governance codes among Middle Eastern and North African (MENA) countries comparing to the globally known Organization for Economic Cooperation and Development (OECD) principles of corporate governance. The results of the study revealed that the convergence level of the codes among the countries and compared to OECD principles significantly varies among countries, ranging from 31% to 73%. The results show that the adopted governance principles in the codes are decoupled from legitimation concerns and focus on efficiency goals. The macroeconomic factors of MENA countries do not consistently reflect the convergence score of the codes with the OECD principles. The institutional quality factors of MENA countries are not aligned with their codes. The study provides several important implications for regulators, firms and other stakeholders.
    Keywords: corporate governance codes; convergence/divergence; institutional theory; MENA countries.

  • The Relationship between Socially Responsible Leadership and Organizational Ethical Climate: In Search for the Role of Leader's Relational Transparency   Order a copy of this article
    by Seçil Ta?tan, Seyed Mehdi Mousavi Davoudi 
    Abstract: This study focused on the interaction between socially responsible leadership, relational transparency and organisational ethical climate. It is assumed that socially responsible leadership has an important role in affecting organisational ethical climate and relational transparency of the leaders also has a role in terms of influencing ethical climate. Thus, it is suggested that perceived relational transparency of the leaders will moderate the relationship between perceived socially responsible leadership and ethical climate. For investigating the hypothesised relationships, a research study was performed on a sample of 246 employees working in Turkish private organisations from different industries including education, banking-finance, tourism and health institutions. A combined questionnaire with five-point Likert scale was used. Results indicated that transparency significantly moderated the relationship between socially responsible leadership and organisational ethical climate. However, the findings of structural equation modelling tests reported that the relation of socially responsible leadership with ethical climate was not significant. Subsequently, further analyses, limitations and future research recommendations are discussed and both academic and practical implications of the study are presented.
    Keywords: Ethical leadership; Socially responsible leadership; Governance; Ethical climate; Relational transparency; Structural equation modelling.

  • Resource Based View on Corporate Sustainable Financial Reporting and Firm Performance: Evidences from Emerging Indian Economy   Order a copy of this article
    by Sonali Bhattacharya, Dipasha Sharma, Shagun Thukral 
    Abstract: The purpose of the study is to find the impact of environmental, social and governance (ESG) disclosure on financial performance of firms in an emerging economy, India, using resource-based view. The financial performance of the firms was taken as the predicted variable. ESG disclosure scores showed negative association with the measures of firm performance, with relationship being moderately significant with return on assets. Environmental disclosure score was found to have significant inverse relationship with measures of both accounting performance (ROA) and marketing performance (Tobin’s Q). Social performance disclosure has significant positive impact on firms’ financial performance. Size of the firm has moderating role to play in determining the impact of social disclosure score on financial performance. Larger firms were found to be displaying higher capability to convert their social performance into competitive advantage. Firms in the sectors of healthcare and energy sectors have significant competitive advantage with higher environmental performance.
    Keywords: Financial Performance; Environmental; social and Governance Disclosure; Resource Based View.

  • Measuring and reporting confiscated firms’ (social) business value   Order a copy of this article
    by Fabio La Rosa, Sergio Paternostro 
    Abstract: This study highlights the peculiar aspects of the business valuation process involving firms confiscated from the Mafia organisation, by pointing out some criteria to guide the selection of the appropriate valuation method. We identify some preliminary operational proposals for drawing up an effective valuation report taking social and ethical factors into account. Based on an empirical analysis carried out on a sample of Italian firm valuation reports publicly available, we find that the main business valuation choices are not explained in an in-depth manner and that there are many differences between the valuation reports and the prescriptive content proposed. Theoretical implications may stem from the inclusion of the stakeholder perspective in the business valuation studies. The paper has many practical implications for appraisers because it suggests some operational solutions for the valuation methods and reports of confiscated firms in a stakeholder perspective.
    Keywords: business valuation; valuation methods; valuation report; confiscated firms; stakeholder analysis.