... pandemic. It provides insights into safeguarding stakeholder interests and improving financial sustainability in the US market. Board of directors Board characteristics Financial sustainability COVID-19 Corporate governance C3 G01 G38 L25 Q01 Second, the study displays evidence...

... environment of REITs, highlighting the importance of the study for externally financed firms. © 2024 Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Corporate governance Gender diversity Discretionary dividend policy Board of directors REITs...

... 2024 20 04 2024 21 04 2024 © 2024 Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Sustainability disclosure COVID-19 pandemic Legitimacy theory Board of directors Sustainable development Online disclosure The pivotal role...

... in investigating the impact of BOGD quota regulation on EM in Egypt. This paper contributes to BOGD as a major factor in improving financial reporting quality in Egyptian companies. Gender quota legislation Board of directors Earnings management Critical mass theory Emerging markets Egyptian firms...

... regulations and incentives could motivate or mandate the board of directors to incur CSR expenditure within the company’s financial capacity for society’s welfare, particularly under challenging times like COVID-19. Social implications Encouraging firms to incur more CSR expenditures to their ability...

... in the CSR disclosures. In addition, the board of directors and ownership structure are significantly and positively associated with the CSR disclosures. The results vary across the banking systems. Research limitations/implications This study considers the extent of the CSR disclosure in UAE banks...

.... Findings The authors’ results provide evidence that restatements are less likely when the CFO is a woman and when a higher proportion of women serve on the board of directors (BOD). Considering the interaction effects, the authors find evidence that women on the BOD are more effective at reducing...