Forthcoming Articles

International Journal of Corporate Governance

International Journal of Corporate Governance (IJCG)

Forthcoming 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 Articles will not be published until the final proofs are validated by their authors.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 Corporate Governance (2 papers in press)

Regular Issues

  • Age matters: investigating the link between CEO tenure and dividend smoothing   Order a copy of this article
    by Post Raj Pokharel  
    Abstract: This paper examines the association between CEO age and dividend-smoothing behaviour. Using panel data from Compustat and ExecuComp between 2007 and 2023, the study examines the speed of adjustment as a proxy for dividend smoothing. The findings show that firms with younger CEOs tend to smooth dividends more aggressively than their older counterparts. The study reveals that compensation incentives for young CEOs motivate them to pursue a dividend-smoothing strategy. The impact of young CEOs on dividend smoothing is pronounced in the presence of firm’s analyser-type business strategy and the growth phase of the firm’s life cycle. The study further documents that dividend smoothing practice reduces the firm’s financial distress and mitigates creditors’ perceived risk. This study establishes that CEO age is an important determinant of dividend smoothing behaviour. Overall, my findings suggest that CEO age plays a pivotal role in shaping firm policies.
    Keywords: chief executive officer; CEO age; dividend smoothing; behaviour; strategy; firm life-cycle.
    DOI: 10.1504/IJCG.2026.10078922
     
  • Audit committees and sustainability disclosure of listed firms   Order a copy of this article
    by Nicholas Asare 
    Abstract: This study examines the effects of audit committee characteristics on sustainability disclosures (SD) of listed firms on the Ghana Stock Exchange. This study employs a quantitative research approach, using data from the annual reports of 29 financial and non-financial firms. The Driscoll and Kraay robust estimation is used to analyse 260 firm-year observations. The findings reveal that the overall level of SD remains relatively low. The study finds that audit committee independence and expertise positively influence SD, while audit committee size has a positive effect only on social and governance disclosures. However, audit committee gender diversity has no significant effect on SD. Additional analysis indicates that the effects of audit committee characteristics on SD are stronger among non-financial firms than in financial firms. The study underscores the importance of aligning board committee structures with evolving global standards to support sustainability accounting.
    Keywords: sustainability disclosures; SD; audit committee; AC; Ghana Stock Exchange; GSE; Ghana.

 

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