...). Findings Findings of this study reveal that ESG score has a statistically significant impact on both financial and non-financial firms. An increase in firm ESG performance significantly increases the likelihood of M&A. The results reveal that the impact of ESG on firm financial performance is negative...

... method of moments) to analyze the data related to 200 Turkish companies listed on Borsa Istanbul (BIST) for the years between 2009 and 2020. Findings The findings indicate that when excess cash increases, the financial performance deteriorates only for firms with lower investments compared to firms...

... between IRDQI and financial performance. The dependent variable consists of ROA and Tobin's Q in regression models, while the independent variable includes IRDQI. Findings The empirical analysis results show that IRDQI is positively and significantly associated with operational performance (ROA) while...

...Anissa Dakhli Purpose The purpose of this paper is to investigate the relation between corporate social responsibility (CSR) and firm financial performance, and how audit quality moderates this relationship. Design/methodology/approach This study uses panel dataset of 200 French firms listed...

...Swagatika Nanda; Ajaya Kumar Panda Purpose The purpose of this paper is to track the financial performance of manufacturing firms at different levels of their conditional quantiles. It also analyzes the relevance of revenue and cost channels along with key firm-specific parameters that influence...

...Venancio Tauringana; Gin Chong This paper reports the results of an investigation into the neutrality of the narrative discussion of financial performance and position, as evidenced in 179 annual reports of UK listed companies. Neutrality of narrative discussion was determined by comparing...