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The effect of environmental, social, and governance (ESG) on firm performance : the moderating role of country regulatory quality and government effectiveness in ASEAN

Handoyo, Sofik; Anas, Syaiful - In: Cogent business & management 11 (2024) 1, pp. 1-28

The research examines how Environmental, Social, and Governance (ESG) performance influences firm performance in the ASEAN region, focusing on how country regulatory quality and government effectiveness affect this relationship. The study uses a comprehensive dataset and finds that environmental...

Persistent link: https://www.econbiz.de/10015427320

Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China

Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-17

The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership, management ownership, concentration of ownership, board size,...

Persistent link: https://www.econbiz.de/10012672056

Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility

Riyadh, Hosam Alden; Al-Shmam, Maher A.; Ahmed, … - In: Cogent business & management 11 (2024) 1, pp. 1-22

The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility (CSR). The first objective examines the relationship between the board of directors’ characteristics (i.e. board financial expertise,...

Persistent link: https://www.econbiz.de/10014527123

The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality

El-Deeb, Mohamed Samy; Mohamed, Lana - In: Future Business Journal 10 (2024) 1, pp. 1-23

stock market [EGX100] for the period of 2018-2022. The study used pooled effect modelling and performed data analysis using …

Persistent link: https://www.econbiz.de/10015410719

The role of audit committee characteristics in improving the risk disclosure of companies examining the moderating role of audit quality

El-Deeb, Mohamed Samy; Alarabi, Yomna; Mohamed, Amal - In: Future Business Journal 10 (2024) 1, pp. 1-20

sample selection comprises 54 companies with non-financial companies listed in the Egyptian Exchange Market, EGX100, for the …

Persistent link: https://www.econbiz.de/10015410596

Impact of board traits on organisations' dividend payout : evidence from Pakistan

Khan, Adnan Ullah - In: Financial studies 25 (2021) 2, pp. 21-36

) random effect model. The results unveiled that the board size, board tenure, board subcommittees tenure have a positive and …

Persistent link: https://www.econbiz.de/10012664529

Firm-level factors influencing CEO turnover in Saudi Arabia

Al-Faryan, Mamdouh Abdulaziz Saleh - In: Cogent business & management 11 (2024) 1, pp. 1-40

listed between 2007 and 2014, average marginal effects from a binary probit model, and differences-in-differences analysis …

Persistent link: https://www.econbiz.de/10015426900

Internal vs. external corporate social responsibility at U.S. banks

Bolton, Brian - In: International Journal of Financial Studies : open … 8 (2020) 4/65, pp. 1-28

accounting performance and stock market value. However, not all CSR investments are the same. I distinguish between internal CSR …

Persistent link: https://www.econbiz.de/10012321121

The performance of the financial sector during the COVID-19 pandemic

Savitri, Enni; Nik Herda Nik Abdullah; Musfi, Putri Nabila - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 23 (2022) 2, pp. 377-386

The financial report of a company reveals how successfully it is competing and operating its business. The financial report serves as a guide for management in terms of making decisions that will help the company enhance its performance. The purpose of this study is to examine the effects of...

Persistent link: https://www.econbiz.de/10014246924

The effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam

Thành Hưng Nguyễn; Quynh Trang Nguyen; Duc Minh Nguyen - In: Cogent business & management 10 (2023) 1, pp. 1-21

. The panel regressions including three techniques like the pooled-ordinary least squares (OLS), fixed effects model (FEM …), and random effects model (REM), were used to analyze the data, and FEM) shows its best fit to the model. The results …

Persistent link: https://www.econbiz.de/10014460833