... of big data utilization. © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Big data disclosure Corporate governance Financial performance Oman We live in an information-driven era where information has become a powerful tool, and it might...

... Risk management disclosure Financial performance Ownership structure Insurance companies Jordan and Palestine ISO 31000 G22 G32 G34 L25 Insurance is essential for transferring risks (Li et al., 2023), and effective risk management, a coordinated strategy for handling risk...

...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...

... reputation and success in emerging markets. Moreover, the results may not stir anxiety regarding the corruption that stems from PCs, where the politically connected firms through top officers or business owners do not benefit from PCs in the context of financial performance. However, we cannot assert...

...). 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...