This study examines the impact of environmental innovation on carbon emissions in the healthcare sector, with a focus on the moderating role of environmental monitoring. Using a panel dataset of 1210 publicly listed healthcare firms across ten European countries from 2012 to 2021, the study...

Purpose The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research. Design/methodology/approach Through a systematic...

This investigation delves into the intricate connection between dividend policy and cash holdings, while considering the joint influence of the Environmental, Social, and Governance (ESG) ratings. Our aim was to acquire a profound comprehension of how ESG impacts cash-dividends link. The...

The paper aims to investigate the effect of financial leverage, profitability, liquidity ratios, cash holdings, and interest coverage ratios on the level of integrated reporting disclosure-as one of the reports that promotes sustainable development-of Jordanian industrial listed companies. The...

The primary goal of this study is to investigate the influence of sustainability disclosure (SD) practices on the relationship between audit committee chair characteristics and firms' performance. The current study used an experimental approach to data collection and analysis. The predicted...

This study aims to provide an understanding of the impact of professionalism theory constructs on the applicability of forensic accounting services, as well as reviewing the obstacles to implementing the profession of forensic accounting through a literature review. The accounting side of the...

We aim to provide a comprehensive systematic analysis of scholarly publications in the field of board compensation in financial sectors extending through the years 1987 to 2021. Hence, the most notable themes, theories, and contributions to the literature are identified, and research...

The aim of this study was to investigate the effect of the retention per share compared to the dividend per share by modeling the firm’s market value as a function of the retention per share and the dividend per share for all firms in the Jordanian context using unbalanced panel data analysis...

This paper explores whether Chinese capital providers can benefit from the integrated reporting (IR) approach. Using a sample of 7168 observations selected from 1169 firms listed in China between 2006 and 2019, we examine the relation between the integration level of ESG disclosures and firm...

This study is to understand the current status of online sustainability reporting (SR) practices by Irish universities. The paper reveals that online SR is in its infancy at the sample universities and there is significant room for improvement. Irish universities have initiated using web-based...