... Corporate governance Financial performance Oman The substantial volume of data triggered concerns about the effectiveness of financial firms' methods in addressing the shifting demands of customers (Amir et al., 2025). Considering these issues, financial institutions are progressively...

... investigates the factors affecting RMD, including financial performance (profitability, leverage, and liquidity), firm size, and ownership structure. Major shareholders demand greater risk information disclosure, highlighting the significant role of ownership structure and Risk Management Committees...

...Mohan Lal Jangid; Anil Kumar Sharma Purpose This study primarily examines the link between carbon and financial performance in the Asia-Pacific region. In addition, the study also explores how the economic impact of carbon performance varies in carbon-intensive and non-carbon-intensive industries...

... of CAEs on firms' financial performance and reporting quality changes during the pandemic. Findings In the examination of the CAE footnote disclosures in the quarterly (10-Qs) and annual (10-Ks) reports of US companies, the authors find no evidence that the incidence of CAEs in 10-Ks or the number...

...Jing Lu; Shahid Khan Purpose This paper investigates whether sustainability performance (SP) protects financial performance (FP) for firms in both developed and emerging economies during the COVID-19-induced economic downturn. Design/methodology/approach Using a recent sample of firms in 34...

... connected firms. Originality/value To the best of the authors' knowledge, this study is one of the first to examine the relationship between PCs and both firms’ profitability and market value in Egypt. Financial performance Firm value Political connections Egypt The financial performance...

...). Findings Extensive use of ABC for cost analysis, cost strategy and cost evaluation directly improves operational performance (OPP); it also indirectly improves financial performance (FP) through improving OPP. The results are similar for manufacturing and non-manufacturing firms and for large firms...

...Lucy Wenxiang Lu; Martin Edward Taylor Purpose The purpose of this paper is to study the relationships among environmental performance (EP), environmental disclosure (ED), and financial performance (FP) (three corporate constructs) using data from Newsweek’s green rankings. Design/methodology...

... revenue changes can serve as a valid leading indicator for future financial performance. The authors also find that Chinese investors tend to underweight future performance implications of deferred revenue changes. Originality/value To the authors’ knowledge, this study is among the first research...

...” and “corporate governance” measures in determining corporate financial performance. Originality/value The paper uses familiar discriminant methods in an unfamiliar context – focusing on surviving companies exhibiting extremes of financial performance. Malcolm Smith can be contacted at: Malcolm.smith...