...Ahmed Rady; Toshitsugu Otake Purpose This study aims to investigate the relationship between intellectual capital efficiency and firm performance. Likewise, it examines whether R&D intensity moderates this relationship in the Middle East, North Africa and Turkey ( MENAT ) region. Design...

... 2025 Emerald Publishing Limited Licensed re-use rights only Audit firm size Firm profitability Firm performance Audit committee chair experience Audit committee chair overlap Corporate governance Agency theory Jordan The association between audit firm size and profitability...

...Asma Mechta; Zsuzsanna Szeles; Agnes Siklosi Purpose This study aims to conduct a comprehensive bibliometric analysis to evaluate the impact of Industry 4.0 technologies on firm performance, with special attention to the transformative implications of the COVID-19 pandemic. The study examines...

... difference-in-difference estimation confirm that the regulatory reform encompassing doubling up the proportion of independent directors improves firm performance. It reveals that the negative significance of board independence in the pre-reform stage fades away after the code modification phase. Furthermore...

... for the analysis. Findings The results reveal a negative relationship between corruption and firm performance, both in market value (Tobin’s Q) and accounting outcomes (ROA). Institutional quality also inversely affects performance, indicating that corruption and weak governance undermine corporate success...

...Thanh Huong Nguyen; Phuong Thi Thuy Nguyen Purpose This paper aims to assess the role of CEOs with military experience in shaping corporate outcomes in Vietnam and provide new insights into how these unique backgrounds influence corporate financial decisions and firm performance within...

...Faraj Salman Alfawareh; Edie Erman Che Johari; Chai-Aun Ooi Purpose This paper aims to investigate the effect of governance mechanisms and firm performance on chief executive officer (CEO) compensation in relation to the Jordanian business environment. This study also examines the moderating role...

... on the nexus between financial flexibility and firm performance. This study aims to address this gap and extend the extant literature by examining the moderating effects of corporate governance and investment efficiency on the nexus between financial flexibility and financial performance. Design/methodology...

... Sustainability reporting Sustainable development goals Firm performance External assurance statements GCC countries Corporate sustainability refers to an entity’s responsibility to all stakeholders, including society as a whole and the physical environment in which it operates (Matytsin et al...

...Helmi A. Boshnak Purpose This study aims to examine the impact of ownership structure variables on the performance of Saudi listed firms. Design/methodology/approach The impact of ownership structure variables on firm performance is examined using fixed effects and dynamic panel generalised...

...Mohamed M. Tailab; Nourhene BenYoussef; Jihad Al-Okaily Purpose The purpose of this paper is to examine how chief executive officers’ (CEOs) narcissism impacts firm performance and how this, in turn, affects a CEO’s positive rhetorical tone. Design/methodology/approach The narcissism score...

...Abhisheck Kumar Singhania; Nagari Mohan Panda Purpose The study aims to investigate the mediation effect of the Audit Committee’s (AC) effectiveness on the relationship between knowledge intensity and firm performance (FP) by considering the disparate effect of each AC characteristic on its...

... an essential role in boosting audit effectiveness and efficiency in discovering accounting information abnormalities. According to Wijaya (2020) , there is a positive association between audit effectiveness and company performance. Information asymmetry Firm performance Earnings manipulation Audit...

... square in STATA with the use of the robustness technique of standard error. Findings The findings of this study provide evidence that the selected elements for board characteristics and ownership influence firm performance. Nevertheless, such influence has its interpretation that differs to some...

... were collected mainly from the annual reports of companies and the Bursa Malaysia websites. Besides paired sample t‐tests, univariate tests were also conducted to establish whether there is a statistically‐significant relationship between each independent variable and firm performance measured...

... provide evidence that partially support the moderating effects of the BSC measures usage on the strength of the relationship between business strategy and firm performance. Moderating Effect of Balanced Scorecard Measures Usage on Strategy-performance Relationship: An Empirical Study of Manufacturing...