... reporting complexity of the annual report. C33 G30 M41 M54 The cyclical power theory states that executive influence is dynamic and evolves as individuals gain authority and become more embedded within the organization (Hambrick and Fukutomi, 1991). Newly appointed co-opted CFOs are likely...

... among financial development, information and communication technology, electricity access, renewable energy consumption, and green economic growth, with key points listed under financial development. ICT Financial development Electricity access African NC4-ADF C33 O13 O33 Q43 Q56...

... rating Creditworthiness Cash conversion cycle ESG performance Cash flow coverage ratio Ordinal-logistic regression C01 C12 C33 E44 F36 G24 G30 M21 In recent years, there has been a significant shift in the measure of the creditworthiness of a company to a combination...

... stability and reduces the risk of default, which could result in significant losses for the company and its shareholders. Behavioral finance CEO overconfidence Growth opportunity Debt maturity MENA region GMM-IV C33 D81 G30 G40 O16 Previous finance literature has extensively...

... of directors C33 G32 G34 Recent growth in corporate scandals, pollution, resource depletion, employee rights, product quality, product safety and the impact of business on society have drawn public attention to company behavior (Abu Qa’dan and Suwaidan, 2019 ; Al-Tamimi et al., 2016...