This study analyses the determining factors of reserve errors in publicly listed property and casualty insurance companies in the U.S. This subject deserves special attention because the previous literature does not control for trade-offs between executive remuneration and other incentives...

Purpose – The purpose of this paper is to analyse the creation of shareholder value (SHV) created by non‐depository financial institutions and, especially, by leasing and factoring (L&F) companies. Design/methodology/approach – The cost of capital of both L&F companies is estimated using...

The purpose of this paper is to investigate the relationship between the financial inclusion index and development variables in the least developed countries in Asia and Africa by using annual data of 42 countries for the period 2000-2019. The pooled panel regression and panel data analysis...

Purpose: The purpose of this paper aims to understand whether gender disparity has an impact on the likelihood of obtaining equity crowdfunding financing in Latin America. Design/methodology/approach: The paper uses a unique database of 492 projects from different equity crowdfunding platforms...

Purpose: This study aims to investigate the influence of organisations’ board gender diversity on the adoption of the United Nations sustainable development goals (SDGs) and on the use of external assurance. Design/methodology/approach: The paper combines data from the Global Reporting...