...Muhammad Ilyas; Muhammad Tahir Suleman; Aamir Inam Bhutta; Shazaib Butt Purpose This study examines the moderating effect of the corporate social responsibility (CSR) committee on the relationship between CSR and firm performance (FP). Additionally, the study explores the potential channels...

... and opportunistic R&D capitalization. It further explores how different R&D accounting choices influence firm performance and shape investor perceptions. Design/methodology/approach We utilize detailed disclosures of capitalized and expensed R&D costs at the individual project level, as mandated...

...Yaseen Hezam; Hoa Luong; Lilian Anthonysamy Purpose This study investigates the application of machine learning (ML) techniques in predicting firm performance, responding to the challenges posed by the large volumes of data required for accurate predictions. It aims to assess the effectiveness...

... (Jensen & Meckling, 1978), motivating them thus to enhance firm value since their financial interests would be tied to shareholder wealth. Insider ownership provides an intriguing ownership setting to test implications for various firm performance outcomes. Indeed, extant literature has examined...