... and financial outcomes, its effect on overall firm performance, particularly efficiency, has received little attention. In this study, we propose that greater asset specificity reduces firm efficiency by constraining flexibility, raising costs, and limiting access to financing. Firms with highly specific assets...

...Ratish Kumar Jha; Niva Kalita; Reshma Kumari Tiwari Purpose The purpose of this study is to determine the moderating effect of group affiliation (GA) while examining the relationship of corporate governance (CG) with firm performance (FP) and firm risk-taking (FRT). Design/methodology/approach...

... disclosure practices, while several mandatory nonfinancial disclosure regulations have emerged more recently (Grewal et al., 2019). Moreover, the literature concentrates on the effect of voluntary CSR activity on firm performance, while a recent development in this area turns to an examination...

... the capability of management to generate sales from resources that are directly under their control. The study then compares the incremental effect that managerial decision making can have on real earnings management (REM) and future firm performance (period t+1 to t+5). Findings The study makes two...

...Tamanna Dalwai; Mahdi Salehi Purpose This research examines the influence of business strategy and intellectual capital on firm performance and bankruptcy risk of Oman's non-financial sector companies. Design/methodology/approach The data comprises 380 firm-year observations collected from...

...Tina Wang Purpose The purpose of this paper is to test the economic theory that product market competition should enhance firm performance in the US corporate tax management setting. It identifies one mechanism through which corporate management can improve firm performance. The paper also...

...Najul Laskar; Santi Gopal Maji Purpose The purpose of this paper is to examine the disclosure pattern of corporate sustainability (CS) and the influence of sustainability reporting on firm performance of four countries in Asia – Japan, South Korea, Indonesia and India. Design/methodology...

...Li Liu; Wen Qu; Janto Haman Purpose The purpose of this paper is to examine the association between firm performance and product market competition (PMC), and then examine the mitigation effect of corporate governance and/or state-ownership (SOEs) in the association between PMC and firm...

...Haiyan Jiang; Honghui Zhang Purpose The purpose of this paper is to investigate whether regulatory restriction on executive compensation in Chinese state-owned enterprises is beneficial to firm performance. The authors also examine the role of monitoring mechanisms in offsetting the effect...

...Wonlop Buachoom Purpose The purpose of this paper is to determine the two-direction relationship between financial firm performance and executive compensation in Thai listed companies; that is, effect of firm performance on executive compensation and the effect of executive compensation...