Meaning and measures of quality of corporate governance: a literature review

Albert Ochien'g Abang'a and David Wang'ombe

African Journal of Accounting, Auditing and Finance, 2021, vol. 7, issue 3, 187-204

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.

Keywords: corporate governance; shareholder; stakeholder. (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ajaafi:v:7:y:2021:i:3:p:187-204

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