...Abdullah Alsaadi Purpose This paper aims to examine the relationship between accruals quality ( AQ ) and investment efficiency, with a particular focus on the moderating role of corporate social responsibility ( CSR ) and the influence of country-level enforcement strength. Design/methodology...

...Hiba Hani Keisse; Aziz Jaafar Purpose The purpose of this study is to empirically examine whether environmental, social and governance ( ESG ) engagement enhances corporate investment efficiency and gender diversity affects the relationship between ESG engagement and corporate investment...

...Ehab Ezzat Fahmy; Khaled Abdel Sabour Mohamed Purpose This study aims to explore the relationship between cost stickiness and investment efficiency, with a particular focus on the moderating role of financial reporting quality (FRQ). Design/methodology/approach The analysis is based on panel...

...Muhammad Azhar Khan; Nabeel Safdar; Saadia Irfan Purpose Prior evidence that financial reporting quality (FRQ) of publicly listed firms improves investment efficiency in developed markets leaves unaddressed questions of whether this relationship holds in emerging and frontier markets and what...

...Yani Permatasari; Suham Cahyono; Amalia Rizki; Nurul Fitriani; Khairul Anuar Kamarudin Purpose This study aims to examine the joint effect of accounting background and cross-membership of Islamic Supervisory Board (ISB) members on bank investment efficiency. Design/methodology/approach...

...Iman Harymawan; Nadia Klarita Rahayu; Khairul Anuar Kamarudin; Wan Adibah Wan Ismail; Melinda Cahyaning Ratri Purpose This study aims to explore the relationship between the level of busyness of Chief Executive Officers (CEOs) and investment efficiency in the context of emerging markets. Design...

...Nedal Assad; Aziz Jaafar; Panagiotis D. Zervopoulos Purpose This study aims to comprehensively examine the relationship between financial reporting quality (FRQ) and investment efficiency (IE). The central thrust of this research endeavor is to empirically analyze the impact of FRQ on diverse...

...Wei Wu; Fadi Alkaraan; Chau Le Purpose Financial flexibility, investment efficiency and effective corporate governance mechanisms have been issues of concern to stakeholders. Yet, little empirical evidence on the combined moderating effects investment efficiency and corporate governance mechanisms...

...Aref M. Eissa; Tamer Elgendy; Ahmed Diab Purpose This study investigates the effect of earnings management (EM) and institutional ownership (IO) on investment efficiency (IE). It also investigates the effect of IO, as a governance mechanism, on the relation between EM and IE. Design/methodology...

...Mubashir Ali Khan; Josephine Tan Hwang Yau; Asri Marsidi; Zeeshan Ahmed Purpose This study aims to examine the effect of corporate risk disclosure on investment efficiency. This study also seeks to contribute to existing literature of corporate risk disclosure by investigating voluntary...

...Irenius Dwinanto Bimo; Engelbertha Evrantine Silalahi; Ni Luh Gde Lydia Kusumadewi Purpose This study aims to analyse the effect of corporate governance on investment efficiency and the moderating impact of industry competition on the relationship between corporate governance and investment...

... and investment efficiency. This finding supports the theoretical perspective of the agency theory, as the propensity of firms to engage in earnings management practices is associated with high managerial opportunistic behavior and asymmetric information issues, leading to the problem of under and overinvestment...