Companies are under pressure to conduct their business more transparently by presenting reports other than traditional financial statements. The disclosure of non-financial activities in relation to firms' environmental and social impact is expected to influence firm performance and valuation....

This research explores whether internationalization and the foreignness of the board of directors, two important international forces, motivate firms to issue sustainability reports in the context of Vietnam, a developing country. This study uses pooled and fixed effect multinomial logit...

This study examines the impact of three key board characteristics-foreign board members, busy board members, and gender diversity-on firm bankruptcy among companies listed on the Saudi Stock Exchange. The sample consists of 994 firm-year observations of non-financial firms from 2015 to 2023. The...

Integrating the categorization-elaboration model (CEM), resource complementarity, and human capital perspectives, we investigate whether the founder CEO’s human capital resources can influence the effect of workforce gender diversity, an untapped strategic resource, on venture firm...