No. 28-2, March 2020

Index

• 21st Century Challenges for Corporate Governance
• CEO financial background and internal control weaknesses
• Does board gender diversity influence voluntary disclosure of intellectual capital in initial public offering prospectuses? Evidence from China
• Friendly compensation committees and pay‐for‐luck asymmetry: Evidence from Taiwan
• Issue Information
• Ownership and Corporate Governance across Institutional Contexts
• State ownership and securities fraud: A political governance perspective