... transformation Business capability Adaptability Financial crisis Dynamic capabilities Small business MSME Funding: This study received no funding. Small and medium-sized enterprises (SMEs) make significant contributions to economic inclusion by creating jobs, driving innovation...

... that, during a crisis, more sustainable firms experience more loss in firm value. ESG Stock returns COVID-19 Financial crisis Environmental and social practices Sustainable practices have gained increasing relevance in recent decades. Companies worldwide are called to pursue objectives linked...

... accounting performance, present additional financial constraints for firms engaging in CSR activities during economic downturns. Financial crisis Firm performance Social and environmental disclosure Outside directors Companies are facing increasing pressure from investors and governments...

... a DEA model to a sample before and after mergers. The authors discuss theoretical and managerial implications and offer suggestions for future research on this field. Financial crisis Mergers Malmquist index Banking entities DEA model The Spanish financial system underwent an uncontrolled...

...João J.M. Ferreira, Jose Enrique Vila, and Anastasia Mariussen; M Antonia García-Benau; Laura Sierra-Garcia; Ana Zorio Purpose – The purpose of this paper is to shed some light on the effect of the current financial crisis on corporate social responsibility (CSR) reporting and CSR assurance...

..., and therefore to examine the hypotheses. Findings – IC has significant impacts on BS and FP in all samples, as well as in those years before and after the financial crisis. BS has a partial significant mediating effect between IC and FP. BS has significant effects on FP in all samples and pre-financial...