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Keywords: Non-financial firms
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Journal Articles
Financial reporting quality: exploring the missing link between corporate social responsibility and dividend policy decisions
Available to Purchase
Journal of Economic and Administrative Sciences 1–25.
Published: 24 October 2025
... in this relationship. Design/methodology/approach The study analyzes data from 130 non-financial firms listed on the Pakistan Stock Exchange between 2010 and 2023. Using empirical models, it evaluates the links between CSR, FRQ, and dividend policy, focusing on the mediating impact of FRQ. Findings The results...
Journal Articles
Impact of earnings management on dividend policy: does board independence matter?
Available to Purchase
Journal of Economic and Administrative Sciences (2025) 41 (4): 1711–1726.
Published: 03 November 2023
...Aisha Javaid; Kaneez Fatima; Musarrat Karamat Purpose This paper empirically examines whether sophisticated governance mechanism affects the relationship between earnings management and dividend policy of non-financial firms. Design/methodology/approach The sample of the study includes non...
Journal Articles
Impact of transparency and disclosure (T&D) and financial distress (FD) on the valuation of banks in India
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Journal of Economic and Administrative Sciences (2025) 41 (1): 263–281.
Published: 29 June 2022
... Publishing Limited Licensed re-use rights only Financial distress Bankruptcy Transparency Disclosure Non-financial firms Valuation A company's true value is not always seen in its monetary valuation. Many other factors, such as disclosure policy, transparency level, distress level...
Journal Articles
Where does internal governance mechanism matter in emerging markets? Insight from financial and non-financial firms
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Journal of Economic and Administrative Sciences (2024) 40 (5): 1081–1104.
Published: 02 May 2022
...Ebenezer Agyemang Badu; Ebenezer Nyarko Assabil Purpose The purpose of this paper is to explore the relationship between board attributes and firm value to identify board attributes that are “pleasant” to have from what is required to have in financial and non-financial firms. Design...
