.../approach Using empirical data from Indonesian non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2023, the analysis examines the interplay between ESG disclosure practices and firms’ financial sustainability in an emerging market context. Findings The results reveal...

... not serve as a mediator. The results are robust to a set of sensitivity tests. Originality/value By providing first-hand empirical evidence on the relationship between CFO co-option and ARL, this study deepens our knowledge of the consequences of CFO co-option, particularly in emerging markets with weak...

... disclosure Agency conflicts Corporate governance Emerging market Research on IC disclosure has mostly focused on firm-level and board/audit committee characteristics (e.g. Li et al., 2008 ; Hidalgo et al., 2011 ; Li et al., 2012 ; Haji, 2015). However, evidence...

... performance and bankruptcy risk models are valuable to the researchers from an emerging market and non-financial companies' perspective. Oman's diversification strategy of its economic activities through non-financial sector companies receives an impetus through the findings of this study. As this study...

...Iftekhar Hasan; Liang Song Purpose – The purpose of this paper is to fill this void in the existing literature and investigate how firms’ disclosure policies influence bank loan contracting in emerging markets after controlling for the influence of borrowers’ private information obtained by banks...