... 2026 11 07 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Natural resource efficiency Determinants Natural resource-based view Stakeholder theory Sustainability Corporate governance Environmental sustainability G34...

... increase by explicitly modeling the moderating influence of ESG in the relationship between inflation and firm profitability. G01 G12 G32 G34 L10 M41. Sustainable investing has gained popularity in recent decades and has had a significant influence on business value. Numerous studies have...

..., providing actionable guidance for policymakers and scholars focusing on emerging economies. G15 G34 G38 M41 In response to these enforcement constraints, regulators across Africa have increasingly adopted hybrid governance disclosure regimes. Most notably, the comply-or-explain approach has...

... fraud External monitoring CEO–CFO tenure consistency CFO with audit experience G34 M41 M42 Corporate fraud (COF), encompassing financial misreporting, property theft and other illegal activities, endanger organizational integrity, investor confidence and market stability. Large-scale...

... responsibility Bank efficiency G30 G32 G34 016 University of Economics and Law, Vietnam National University Ho Chi Minh City, Vietnam. This work was supported by University of Economics and Law, Vietnam National University, Ho Chi Minh City, Vietnam. Corporate governance was a central...

... 2026 Emerald Publishing Limited Licensed re-use rights only Financial performance Board of directors Banking Ownership Academic director G21 G34 M41 In the wake of the financial crisis, corporate governance has become a significant focus area. In this context, the role...

... 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...

... boards CEO turnover Banks G21 G34 National Science Centre, Poland 2018/30/E/HS4/00766 This study was supported by National Science Centre, Poland, under project number 2018/30/E/HS4/00766. Executive turnover is one of the most significant corporate events, which triggers...

... Licensed re-use rights only Panel data Corporate governance Middle east and North Africa Institutional ownership Climate change risk C33 G32 G34 Over the past ten years, climate change risk management (CCRM) has emerged as a central business concern. CCRM encompasses all risks...

... innovation Firm value Board gender diversity R&D Corporate governance Financial crisis G14 G32 G34 M14 O30 Innovation endows firms with a competitive advantage and facilitates growth (Aboody and Lev, 2000 ; Griffin et al., 2020). Finance literature has shown...

... of Pakistan B23 C23 D22 G21 G32 G34 L25 Corporate governance (CG) reforms, which improved accountability, social responsibility, transparency and disclosure, gained attention during the 1990s/2000s scandals and the 2007/2008 global financial crisis (Ntim et al., 2017). The UK...

... governance and dividend decisions. C10 C18 C88 G34 G35 Based on the existing literature surveyed, the current study is the first to conduct a meta-analysis on the relationship between corporate governance and dividend policy. As a result, the present study makes the following contributions: first...

... of board interlocks (Kim et al., 2016). G34 L14 Kuwait Centrality Network analysis Board interlock Network formation Further, knowledge of the antecedents of inter-organizational ties is necessary for understanding inter-organizational networks (Novoselova, 2022). Thus, we...

... management Corporate governance Tax evasion Multinational enterprises Profit shifting Gender diversity F23 G34 H25 H26 Tax-induced profit shifting continues to be a vital issue under consideration among policymakers and researchers across the world (Bond and Gresik, 2020 ; Rathke...

... only Sultan Sikandar Mirza can be contacted at: mughlabb@yahoo.com Corporate digital transformation CSR disclosure Governance heterogeneity CEO power Internal control SOE and Non-SOE Chinese A-share firms G34 O14 Q01 This study analyzes impact of corporate...

... between empirical and theoretical practices in executive compensation as a contribution to the extant literature. Firm performance Risk Executive compensation Corporate decisions US G30 G34 J33 M52 Various studies (Guay, 1999 ; Coles et al., 2006 ; Armstrong...

... rights only CSR Environmental performance Social performance CSR award Threshold effect C33 G32 G34 Corporate social responsibility (CSR) has become increasingly important since the introduction of the Global Reporting Initiative (GRI) sustainability reporting framework in 2000...

... literature by exploring the nexus between multiple governance mechanisms and the use of RE by firms worldwide. G34 M14 P18 Q20 Q56 Energy is a crucial resource for the economy of all countries worldwide (Wang, 2022 ; Bildirici and Gökmenoğlu, 2017 ; Yu et al., 2022...

... Female executives Gender diversity Critical mass theory Capital structure G32 G34 M14 Per the resource dependence theory, a board of management contributes to a company’s capability to entree a critical resource and manage the uncertainty in the outside environment (Hillman et al...

... asymmetry Agency theory G34 G35 The passage of The Sarbanes Oxley Act in 2002 (SOX) in the USA elevated the relevance of the audit committee as a key element of corporate governance. More than before, the audit committee is viewed as an important segment of the corporate governance system...