This article investigates the causal factors underlying cornerstone investor (CI) participation in initial public offerings in China's offshore Hong Kong market. Prospectus-based declarations on such allocations suggest that CI undertakings offer strong certification effects. Entrepreneurs...

Business sustainability has emerged as the theme of the 21st century. We examine whether and how different components of economic sustainability disclosure (ECON), as well as environmental, social, and governance (ESG) dimensions of sustainability performance affect cost of equity, individually...

We examine the effects of firms' life cycle stages on voluntary disclosure and the cost of equity capital and also the relationship between the interaction of life cycle stages and voluntary disclosures measures on the cost of equity capital. Our sample consists of non-financial Brazilian public...

This paper aims to examine the moderating effect of the narrative risk disclosure quality on the association between firm performance and the cost of equity capital in the Egyptian setting. Manual content analysis and factorial principal component techniques are used to quantify the quality...

This study aimed to analyze the relationship between the director pay slice and firm financial performance. This study used 1024 observations from companies listed on the Indonesia Stock Exchange from 2011 to 2019. The analytical technique used in this study was ordinary least square regression...

This paper examines the impact of cash holdings and board governance characteristics on companies' performance by Egyptian listed non-financial companies over the period 2013-2019. The researchers employed pooled ordinary least squares and two-step system GMM estimations to test their research...

Objective - This research is conducted in order to determine what factors in corporate governance affect the financial performance of a firm.Methodology/Technique - Financial performance, as the dependent variable, is measured by Return on Asset (ROA), while the independent variables (corporate...

This paper analyses the performance consequences of board structure changes in Ghana for the study period 2000 to 2009. We predict that board structure changes prompted by the introduction of the Ghanaian Code in 2003 should lead to better firm performance. The results show that duality...