This study investigates the dynamic relationship between intellectual capital (IC) and firm performance (FP) through system generalized methods of moments, when previous studies produced divergent results based on static OLS or fixed-effects estimations. Based on 571 listed firms in Australia...

The emergent social demand on firms to communicate their environmental, social, and governance (ESG) activities to the public poses increasing pressures on corporate reporting and construes different corporate reactions. This study investigates the relationship between board co-option and ESG...

The current study examines the effect of corporate social responsibility (CSR) engagement on corporate financial performance (CFP). Prior studies document a positive CSR-CFP association without considering the moderating effects of chief executive officer (CEO) characteristics such as...