This study endeavors to scrutinize the impact of board characteristics on firm performance directly as well as through the moderating influence of institutional ownership. Tobin' Q and market-to-book ratio are the proxies of firm performance as dependent variable. The analytical approach...

This paper aims to analyze whether chief executive officer (CEO) characteristics are linked with corporate decisions to hire external auditors with forensic accounting skills.The research explores how attributes such as CEO education, compensation, age and duality influence this corporate...

This study tests the connectionbetween corporate governance structures and firm value, incorporating financial distress as a mediating mechanism among construction companies listed in ASEAN markets. Utilizing a sample of 58 firms drawn from an initial population of 169 companies over the...

We investigated the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial performance (CFP) among publicly listed firms in the Philippines from 2015 to 2024. Utilizing Bloomberg's ESG scores, we employed a triangulated econometric framework that...

The effect of corporate social responsibility (CSR) disclosure on zero-leverage policies is examined for listed firms at the Pakistan Stock Exchange (PSX) from 2010 to 2021. Binary logistic regression models show a statistically significant positive relationship between CSR disclosure and zero...

This research examines Jordanian risk disclosure policies and how board size, meeting frequency, CEO duality, and board expertise affect them, exploring how political ties moderate the link between board features and risk disclosure. In 2014-2023, the research examined 90 non-financial...

This study examines whether IAS 38-recognized identifiable intangible assets (excluding goodwill) are associated with corporate leverage in Thailand, an emerging bank-dominated financial system, and whether that relationship changed after the COVID-19 shock. Panel on listed firms supports a...

Data have changed the characteristics of the global value chain in the context of digital economy. Standards and innovation are the key facilitators of digital economy. Considering the collaborative development of innovation and standardization, this paper constructs a theoretical model of the...

This study examines the impact of firms' overall corporate policy risk on stock liquidity. This study constructs a novel overall corporate policies risk index (PRI) for firms by capturing risk embedded in managers' different policy decisions, such as investment, financing, diversification, and...

This study investigates the interdependencies between debt capital and dividend policy as complementary factors influencing firm value among corporations listed on the Korea Composite Stock Price Index (KOSPI). Using Tobin's Q as a firm value metric and employing robust econometric techniques...

The subjective judgment and discretionary actions of a manager can influence the core strategy, investment, operations, and decision-making of a company. Managerial actions from the top, particularly the board, plays a vital role in addressing this inclination. While scholars have shown interest...

This study examines the impact of debt policy, firm size, and liquidity on firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Using a quantitative approach, this research employed multiple linear regression analysis supported by...

The United Nations Sustainable Development Goals emphasize the need to assist developing countries in achieving long-term debt sustainability. Global corporate debt has repeatedly reached record levels, and the associated financial costs pose a significant threat to sustainable development. This...

We use administrative data from the U.S. Census to estimate the effect of female director representation on workplace gender diversity and women's earnings. Using a difference-in-differences estimator that correctly accounts for variation in treatment timing, we show that first-time female...

The permanent evolution of accounting and financial reporting standards, in particular for listed companies, is justified by the need to adapt these standards to economic, societal, financial, institutional and technological developments. The main objective of the standard setters is that the...

The purpose of the present research is to assess the impact of ESG reporting on the financial performance of the companies listed on the Bucharest Stock Exchange (BVB). The research methodology has been based both on a qualitative approach used in the analysis of the specialised literature and...

Sustainability reporting, an imperative for European companies, is a multidimensional effort that results in performance measured by ESG metrics. The unintended consequence of this imperative has been the influence on companies' profitability. By using quantitative research methods, the...

The purpose of this paper is to investigate the relationship between corporate circular economy (CE) practices and financial performance, and the moderating effect of corporate social responsibility (CSR) committee among European listed companies.Based on a sample of 567 firms over the period...

This paper investigates real earnings management (REM) practices in public non-financial companies listed on the Warsaw Stock Exchange (WSE) from 2014 to 2023, focusing on sectoral differences and the influence of market competition. REM, defined as deviations from normal business operations...