... distress Emerging markets We conceptualize CI measured as total assets to sales as a structural contingency that shapes the way ESG performance affects financial distress risk. In stakeholder-theoretic terms, CI captures the degree to which firms are locked into long-lived, often carbon...

... and data mining. This frugal innovation enabled strategic fraud detection without reliance on expensive vendor software. The findings suggest that adaptive, internally developed solutions are more viable in emerging markets than imported best practices. Research limitations/implications Regulators...

... and the return models. The authors extend prior literature in the Ghanaian context with recent data. Finally, the study adds to the efficient market hypothesis by showing how share prices reflect accounting information produced by Ghanaian firms. Ghana stock exchange Emerging markets Value...