Company value results from how well a company has managed its resources to achieve business benefits. However, there are always risks associated with conducting business, and effective risk management (ERM) can help reduce those risks so that they stay in the way of the entity's performance...

The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between audit committee features, such as committee...

This study examined the relationship between the board characteristics and stock performance of commercial banks. Our analysis is based on a sample of 65 banks across 10 MENA countries and their quantitative data extracted between 2013 and 2022. This research employed pooled OLS, and fixed and...

The main purpose of this article is to investigate whether firms experienced a decline in performance during the COVID-19 pandemic and the influence of the quality of local government on firm performance within the context of the pandemic, controlling for credit growth and firm characteristics...

Cooperativism, as an agent of social innovation, significantly contributes to fostering a dynamic economy and plays a fundamental role in rural areas. Analyses of profitability in cooperatives versus Investor-Owned Firms (IOFs) show disparate results depending on the methodology and indicators...

The aim of this project was to understand current ESG (environmental, social and governance) disclosure practice among leading companies listed on the Thai Stock Exchange (SET). The project developed a checklist of the primary ESG indicators that Thai companies would be expected to disclose,...