The study aims to investigate the impacts of corporate social responsibility disclosure and board characteristics such as (board independence, the board size, and gender diversity) on corporate performance. In order to find out the impact, this study employed a quantitative method using...

This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content...

There is a lack of consensus on how corporate governance and CSR relationships manifest across different institutional contexts especially within emerging economies, despite the wealth of available studies on the two concepts. The purpose of this study is to examine the relationship between...

The presence of institutional investors in a firm's ownership structure is often associated with improved corporate governance practices and increased focus on long-term sustainable value creation. This study investigates whether the presence of institutional investors and a strong CSR...

This study aims to estimate the effect of corporate governance on the performance of commercial banks in Vietnam. By using the qualitative method (interview and survey of experts) and the quantitative method (PLS-SEM data analysis using SmartPLS4), the findings confirm the direct effect of...

This paper examines the impact of various corporate governance characteristics on the disclosure of corporate social responsibility (CSR) information in the context of developing markets during the COVID-19 pandemic. We used data from the annual reports of the top 100 companies listed on the Ho...

The study investigates the moderating role of eco-dynamic capability which mainly involves the amalgamation, construction and reconfiguration of internal and external resources that relate to ecological protection in the link between eco-intellectual capital and sustainability performance of...

This paper examines the impact of real earnings management (REM) on the capital structure of listed firms across ASEAN countries using the fixed effects panel data estimator for the period 2014-2019. Prior literature has focused primarily on aggregate real earnings management, overlooking the...

The environmental, social, and governance (ESG) factors are used to evaluate nonfinancial performance of a firm. While some researchers state that ESG initiatives taken by a firm increase its value and performance by lowering costs and unsystematic risks, others consider it as a wastage of firm...

Nowadays, there is increasing attention on corporate social responsibility (CSR) matters after some serious CSR-related scandals happening around the world. However, most of the research is carried out in developed countries, but not developing countries where environmental issues and firms'...