Article history: Received 1 June 2013 Received in revised form 11 March 2015 Accepted 12 March 2015 Available online 21 March 2015 JEL classification: F21 F41 G15

This paper explores whether investor sentiment has an adverse impact on corporate investment decisions and whether such impact, if present, can be effectively mitigated by sound corporate governance mechanisms. The sample comprises listed firms in Taiwan between 2003 and 2010. Empirical results indicate that investor sentiment is significantly and positively related to amount of new investment ...

The global pursuit of a more sustainable future cannot be achieved without the active engagement of the business community. The challenge for business has been to strategically engage with and embed environmental responsibility within their wider corporate governance; to create effective corporate governance of the environment. The assumption would appear to be, that we have already witnessed t...

The vast majority of research on the relationship between corporate governance and strategic management focuses on the impact of corporate governance on strategic management. In this article we propose a cyclical model, highlighting that strategic decisions can also affect corporate governance through shaping firm ownership structure. We discuss the impacts of strategic decisions on firm owners...

Purpose New work health and safety (WHS) legislation in many Australian States and Territories places specific due diligence obligations on the officers of an organisation. This paper questions whether imposing an enforceable WHS duty of care on accounting and finance officers is justified and appropriate. Design / methodology / approach The paper critically examines the capacity of accountants...

In recent years, there has been a virtual explosion of interest in corporate go ernance. Corporate scandals and the need to protect minority shareholders’ interests are two of the reasons behind the development of corporate governance codes in numerous countries and corporations. At the same time, the concepts of “sustainable development”, “corporate responsibility”, and “corporate citizenship”...