...Kanyarat (Lek) Sanoran Purpose This study aims to examine whether environmental (E), social (S), and governance (G) scores differentially shape capital structure and leverage for Thai listed firms during 2020–2022, and whether firm size moderates these effects in a crisis context. Design...

... explanation is that firms with strong ESG engagement may allocate more financial resources toward sustainability initiatives, thereby reducing excess cash holdings or altering capital structure choices. Meanwhile, the effect of profitability on financial conservatism remains ambiguous, suggesting...

...Muhammad Naeem; Shoukat Ali; Asim Mehboob; Abdul Rehman; Muzzammil Siraj Purpose Pakistan’s economy faces challenges of capital structure (CS), such as high debt levels, economic instability, regulatory changes and industry issues. These issues can be resolved through an effective governance...

... between BC and FP through the mediating role of the capital structure (CS). Design/methodology/approach This study used a sample of 528 non-financial companies listed on Bursa Malaysia from 2015 to 2019. Also, a two-step system generalised method of moments estimation technique was applied...

...Aparna Bhatia; Pooja Kumari Purpose This paper aims to empirically investigate the moderating role of corporate governance (CG) in the capital structure-performance relationship. Design/methodology/approach The analysis is based on top Business Today-500 companies and covers a time span of 10...

...Muhammad Edo Suryawan Siregar; Suherman Suherman; Titis Fatarina Mahfirah; Berto Usman; Gentiga Muhammad Zairin; Herni Kurniawati Purpose This study aims to investigate how the presence of female executives on the board affects a company’s capital structure decisions. The critical mass of female...

...Sourour Ben Saad; Lotfi Belkacem Purpose The purpose of this paper is to investigate the indirect relationship between board gender diversity and capital structure decisions and to examine whether the capital structure is affected by the type of approach used to promote women’s participation...

... parties and policymakers’ attention in developing countries to introduce and contextualize new mechanisms that can lead to better monitoring process and help firms in attracting better resources and establishing an optimal capital structure. For instance, entities should mandate a minimum quota...

.... Findings This study illustrated that corporate governance practices and firm-specific variables such as profitability, firm size and firm age have a significant influence on the capital structure decisions of JSE-listed firms. This study found support for four out of the six hypotheses. CEO duality...

...Nadeem Ahmed Sheikh; Zongjun Wang Purpose The aim of this empirical study is to investigate whether corporate governance attributes such as board size, outside directors, ownership concentration, managerial ownership, director remuneration, and CEO duality affect capital structure choices...

...Abel Ebel Ezeoha; Francis O. Okafor Purpose The primary aim of this paper is to investigate the nature, degree and direction of the effects of certain classes of corporate ownership on capital structure decisions among firms. Design/methodology/approach Using a sample of 71 quoted...

...Maurizio La Rocca Purpose The paper aims to focus on a well‐known topic in the financial literature: the relation between capital structure and firm value. The controversial empirical results on this topic can be attributable to a lack of attention to the interaction between capital structure...

...Joshua Abor Purpose This paper seeks to examine the relationship between corporate governance and the capital structure decisions of listed firms in Ghana. Design/methodology/approach Multiple regression analysis is used in the study in estimating the relationship between...