This study examines the relationship between environment, social responsibility, and governance (ESG) information disclosure and firms' value. It also investigates how debt cost is the mediate variable between the ESG and firms' value. The content analysis supported sustainability development...

This study conducts a comprehensive bibliometric analysis and systematic review to investigate the moderating variables that influence the relationship between Environmental, Social, and Governance (ESG) measures, Corporate Social Responsibility (CSR) measures, and Corporate Financial...

This study uses a novel measure of climate change exposure at the firm level to investigate the impact of climate change on the value of Asia-Pacific non-financial firms. We examine whether increased carbon disclosure mitigates this impact. The findings reveal that a one-standard-deviation...

This study investigates the interdependencies between debt capital and dividend policy as complementary factors influencing firm value among corporations listed on the Korea Composite Stock Price Index (KOSPI). Using Tobin's Q as a firm value metric and employing robust econometric techniques...

Purpose: This empirical study investigates whether corporate cash holdings impact on firm value and whether this relationship is moderated by managerial ability. With the proliferation of the shareholder value ideology since the 1970s and the growth of corporate cash holdings, investigating how...

Using panel regression on a sample of 1,532 firms listed on the National Stock Exchange (NSE) of India and 450 firms in the Shanghai Stock Exchange (SSE) of China, this study examines the impact of promoter ownership on firm value. We find that promoter have positive impact on firm value in...

The current study investigates the relationship between the CEO's power, the workforce's productivity, and the company's value in Iraqi stock exchange companies. A sample of 34 companies listed on the Iraqi Stock Exchange from 2016 to 2021 was tested using a multiple regression model, a panel...

The study analyzes whether the type of shareholding control (dispersed, shared, or dominant) affects agency conflicts by investigating the relationship between shareholding control, ownership concentration, and firm value. The sample is a panel data comprising 1977 firm-year observations from...

Traditional financial performance metrics have served well throughout the inclusion era, but they are no longer in sync with the skills and competitiveness that organizations are attempting to learn. This study examined the role of intellectual capital disclosure (ICD) in mediating the...

This study examines the moderating function of corporate governance (CG) to the relationship between leverage and firm value (FV) using Korean market data. The study employs ordinary least-squares panel data regressions and two methods to manage endogeneity problems. The findings show a...

This study investigates how a firm's climate change risk (FCCR) and financial flexibility (FIFL) affect its value and environmental, social, and governance (ESG) performance. We use data from publicly listed US firms for 2012-2021. We employed four estimation methods: bootstrap quantile...

Under the UN sustainable development goals (SDGs), the United States (US) and China have ambitious environmental, social, and governance (ESG) investment plans. However, dichotomy is found in the literature about how rising ESG practices affect firm value (FV). This study examines the linear and...

This study investigates the effects of corporate governance (CG) attributes on firm value (FV), considering the moderating effect of ESG performance. This study considers the three strands of corporate governance, thus board’s structural, diversity and process attributes, which have not been...

Previous research has examined the relationship between ESG disclosure and firm value, but it has yet to fully explain how the former can increase the latter. Thus, the current study aims to fill the research gap by analyzing the relationship between ESG disclosure and firm value with...

This study aims to ascertain the direct impact of Research and Development (R&D) spending on the value of a company, specifically in the palm oil industry. Additionally, the study examines how the company’s size influences its value concerning R&D expenditures. The inquiry examines the impact...

Recent studies have addressed the impact of Environment, Social, and Governance responsibility on corporate financial performance and value, but often ignore its impact on non-financial performance. Whereas the ultimate goal of ESG responsibilities is non-financial matters, that is, to...