... ), along with its direct impact on financial performance. Design/methodology/approach A cross-sectional self-administered survey was conducted with a sample of 73 manufacturing companies. Two regression models were developed to examine how specific contingent factors influence LCCA adoption...

...Salah Kayed; Mohammad Alta’any Purpose This paper aims to investigate the relationship between the disclosure tone and financial performance. Specifically, it examines whether the tone presented in the banks’ annual reports reflects current and future financial performance or if it is used...

...Santi Gopal Maji; Reshma Kumari Tiwari Purpose This study aims to examine the moderating impact of audit quality (AQ) on the relationship between environmental, social and governance (ESG) disclosure and financial performance (FP) in the Indian context. Design/methodology/approach The study...

...Muhammad Bilal Zafar; Talha Yasin Purpose This study aims to meta-synthesize the relationship between intellectual capital (IC) and the financial performance of Islamic banks. Specifically, it examines how different components of IC – human capital, structural capital, relational capital...

... the negative impact to be most apparent in the category of environmental aspect, with social responsibility having a negligible impact on FP in Vietnam’s emerging economy. Sustainable development Financial performance Banking Environmental performance Social performance Smart PLS structural equation...

...Muhammad Bilal Zafar Purpose This paper aims to meta-analyze the results of the prior studies related to the relationship of human capital and financial performance in Islamic banking. Design/methodology/approach To examine the relationship between human capital and financial of Islamic banks...

...Khaled Hosny; Adel Elgharbawy Purpose This study aims to investigate the relationship between board diversity and financial performance from a wide perspective, including multiple dimensions of board diversity. Design/methodology/approach The cross-sectional design of the FTSE 350 companies...

... image to exaggerate financial performance and influence investors’ 2019 decisions. Originality/value These results show that CSR performance is positively associated with the optimistic tone in earnings announcements. The findings are consistent with two alternative interpretations. First, even...

... Publishing Limited 2009 Corporate governance Financial reporting Financial performance United States of America Manufacturing industries Our study contributes to the stream of research that asks “why do managers use accounting discretion?” We incorporate two factors that previously were...