...Pipin Kurnia; Dian Agustia; Noorlailie Soewarno; Ardianto Ardianto Purpose This study aims to investigate the relationship between the structure of corporate governance (CG) and firm performance (FP), with carbon emission disclosure (CED) as a mediator. Design/methodology/approach The study...

... the interplay between CGIs and textual tone. © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Narrative disclosure tone Corporate governance Firm performance System GMM Machine learning Natural language processing Therefore, the current study aims...

...Efstathios Magerakis; Dimitris Tzelepis Purpose This paper aims to examine the impact of corruption on firm performance considering the interventional role of cash policy in the emerging market of Greece. Design/methodology/approach The current study utilizes a sample of 142,079 firm-year...

... ownership and involvement. Findings Using profitability measures, the authors find family-owned and controlled SMEs perform significantly better than non-family firms. The number of family members actively involved in daily business operations bears a significant negative relation to firm performance...

...Md. Musfiqur Rahman; Md. Shuvo Howlader Purpose The main purpose of the study is to analyze the impact of research and development (R&D) expenditure on firm performance and firm value in an emerging economy. Design/methodology/approach In this study, firm performance is examined by firm...

... influence R&D investments – an invaluable knowledge activity (Griliches, 1979) that is foundational for firms to develop new innovations. Given the importance of R&D investments for firms' performance in emerging countries, prior research has documented tension between corruption and firms' R&D...

... in measuring the readability of Arabic-written annual reports. Mai Mohammed Alm El-Din can be contacted at: maihanfi66@gmail.com ; Mai_a_eldin@cic-cairo.com Information overloading Voluntary disclosure Readability of reporting LIX index Firm performance Earnings management Egypt...

.../methodology/approach The empirical analysis is conducted on a large sample of US firms during the period 2006–2016. It is based on the generalized method of moments (GMM) models to assess the impact of numerous factors on CEO compensation. Findings The main findings reveal that firm performance proxied...

...Majdi Karmani; Rim Boussaada Purpose The purpose of this paper is to investigate whether institutional quality influences the corporate social responsibility (CSR) and firm performance (FP) relationship. Design/methodology/approach This paper uses a large sample of 814 European firms from...

... operations; they also identified another threat in the reporting line, whereby CIAs do not report directly to the AC. Findings by Goodwin (2003) provided evidence that AC participation in dismissal decisions regarding the CIA enhanced IA independence. Internal audit Audit committee Firm performance...

... independence affects the aforementioned relationship between these two types of foreign investors on firm performance. Design/methodology/approach The sample for the study is a panel of all listed firms in the Dubai Financial Market (DFM) and the Abu Dhabi Securities exchange (ADX) from 2008 to 2012...

...Nader Elsayed; Hany Elbardan Purpose While there have been extensive empirical investigations of pay-performance sensitivity, the perspective of performance-pay has received less attention to date. While executive compensation is sensitive to firm performance, firm performance is also likely...

... in firm performance. Design/methodology/approach Using a direct and straightforward measure of intangible assets and liabilities, the authors examine a large pool of data from large Malaysian companies over a six-year period spanning from 2008 to 2013. Findings The longitudinal analyses show...

... on compliance rates across Ghanaian firms as well as assessing the impact of the code’s introduction on firm performance for the study period 2000-2009. Design/methodology/approach The paper develops a Ghanaian corporate governance index (GCGI) containing 33 provisions to measure corporate governance...