...Tahir Akhtar; Habib Hussain Khan; Shoaib Khan; Mohammad Rais Ahmad; Showkat Ahmad Shah Purpose The purpose of this study is to examine the impact of firms’ cash holdings on carbon dioxide (CO2) emissions in the Gulf Cooperation Council region and to explore how board characteristics can moderate...

...Mushahid Hussain Baig; Jin Xu; Faisal Shahzad; Ijaz Ur Rehman; Rizwan Ali Purpose We empirically investigate the impact of fintech innovation on dividend payout (DP) decisions. In addition, we also examine the mediated and moderated role of intellectual capital (IC) and board characteristics (BC...

...Malik Abu Afifa; Isam Saleh; Aseel Al-shoura; Hien Vo Van Purpose The direct nexus between board characteristics, earnings management (EM) practices and dividend payout is examined in this study, followed by an examination of the indirect mediation impact of EM practices in the nexus between board...

...Sitara Karim; Muhammad Abubakr Naeem; Rusmawati Binti Ismail Purpose This study serves two objectives; first, it examined the impact of ownership structure and board characteristics on firm value; second, the moderating effects of board gender diversity (women appearance on board) and board ethnic...

... of Heckman (1979) two-step treatment effects model. Findings The study shows that board characteristics like smaller board-size, presence of outside directors, lower intensity of board activity, presence of busier board members and separation of board chair and CEO positions alleviate the inhibition...