... Corporate sustainability COVID-19 ESG Firm size Leverage G32 G34 M14 O16 Q56 The COVID-19 pandemic has triggered a global economic crisis, significantly impacting financial markets and presenting unparalleled challenges to businesses worldwide. The pandemic underscores the importance...

...Naila Amara; Sajead Mowafaq Alshdaifat; Houssam Bouzgarrou; Noor Hidayah Ab Aziz Purpose This study aims to investigate the effect of female audit committees (ACs) on tax avoidance in the UK . Besides, it examines how COVID-19 moderates the link between female AC and tax avoidance. Design...

...Diego Grijalva Purpose This study aims to examine how leadership gender influenced firms’ immediate and short-run performance during the COVID-19 pandemic in Ecuador, focusing on the tactical responses initiated by women-led organizations. Design/methodology/approach The author integrates...

...Duterval Jesuka; Miguel Hernandes Jûnior; Luciana Carvalho Purpose This study aims to examine the impact of corporate sustainability, ownership structure and the COVID-19 pandemic crisis on the exports of Brazilian listed firms. Additionally, it seeks to understand the export patterns of companies...

... listed firms in Gulf Cooperation Council (GCC) countries, pre- and during the global crisis of COVID-19. Design/methodology/approach The analysis used 2,238 observations from nonfinancial firms listed on GCC countries' stock exchange, covering the period from 2017 to 2022, using a fixed effect panel...

... in developed and developing countries (Farrukh et al., 2022a , Farrukh et al., 2023). Silva et al. (2021) argued that plastic pollution has become a critical threat to natural ecosystems and public health, and the COVID-19 pandemic is significantly associated with global pollution...

...Raffaella Montera; Giulia Nevi; Nicola Cucari; Salvatore Esposito De Falco Purpose This paper aims to examine the COVID-19 pandemic’s impacts on the regional progression toward the Sustainable Development Goals (SDGs) through the lens of the adoption of 2030 Agenda by firms from different Italian...

...Mohammad Q. Alshhadat; Krayyem Al-Hajaya Purpose The purpose of this paper is to analyse the effect of the COVID-19 pandemic on corporate governance and internal control in general. In addition, this paper attempts to develop a new corporate governance model that flexibly addresses conditions like...

...Miho Murashima Purpose Individual investors are experiencing serious sentiment shifts that influence their financial activities due to the COVID-19 pandemic while socially responsible investment (SRI) has garnered attention worldwide. This study aims to explore how individual investors’ sentiments...

...Umar Habibu Umar; Abubakar Isa Jibril; Sulaiman Musa Purpose This study aims to examine the effects of audit committee attributes on corporate philanthropic donations before and during the COVID-19 pandemic. Design/methodology/approach The study targets Nigeria’s listed firms between 2019...

...Thanh Tiep Le; Van Kha Nguyen Purpose The purpose of this paper is to evaluate the negative impacts of the Coronavirus Disease-2019 (COVID-19) emergency on small- and medium-sized enterprises’ (SMEs) business continuity (BC) by examining the moderating role of corporate governance principles (CGP...

...Sheeja Sivaprasad; Sudha Mathew Purpose This paper aims to investigate the impact of the COVID-19 pandemic on the corporate governance practices in the UK. The authors adopt a case study approach and use content analysis, using internal and external media releases as well as annual reports...

... and Bartlett’s test of sphericity were implemented to analyze the correlation between variables; Cronbach’s alpha coefficient and Pearson and Spearman’s coefficients were also used. Findings Those students who used social networks to receive news from university institutions about the COVID-19 pandemic deem...

..., to gather the views of HE students across the UK on how COVID-19 and lockdown affected their education and personal circumstances. Using a cross-sectional study, participants were asked to complete several questions, providing quantitative and qualitative data which is analysed for the study. A total of 349...

...Masahiro Hosoda Purpose This study aims to examine how the COVID-19 pandemic affected telework initiatives in Japanese companies and investigate the factors that affect telework based on the technology, organization and environment (TOE) model, through the analysis of published documents...

...S.M. Ramya; Rupashree Baral Purpose This paper aims to explore the immediate proactive corporate social responsibility (CSR) efforts undertaken by select organizations in India in response to the coronavirus (COVID-19) pandemic and the approach they have adopted toward it. Design/methodology...

...Olga Golubeva Purpose The purpose of this paper is to explore the impact of firm-, finance- and country-specific indicators to the performance of companies under the COVID-19 outbreak. Design/methodology/approach The study uses a regression performance model for enterprises during the COVID-19...

... in-depth exploratory case studies to examine the prioritization of stakeholders in higher education institutions’ decision-making during the outbreak of the COVID-19 crisis. Findings Contrary to the notion that during crises organizations prioritize stakeholders that provide resources that are critical...

... sampling was used for data collection; owing to COVID-19 this appeared to be the only viable method. Partial least square structural equation modelling was used for analysis of data. Findings Results from this study indicate that 32.2% variance in RTC is accounted for by exogenous constructs perceived...

... and potential economic costs of the COVID-19 pandemic. Design/methodology/approach This paper uses textual analysis of official management reports to search for specific single words in five domains related to corporate finance and governance. This paper focuses on the relative frequency of single words...