...Nikita Singh; Niladri Das Purpose This study aims to analyse the relationship between geopolitical risk ( GPR ) and accounting-based firm performance ( FP ), with a focus on moderating role of Environmental, Social and Governance ( ESG ) aspect. Design/methodology/approach Using data from...

... share pledging information, firm performance and board characteristics. Regression analysis with moderation models was conducted to test the proposed hypotheses. Findings Board size negatively moderates the relationship between insider pledging and firm performance, suggesting that large boards...

...Claire Murong Cui; Julie A. Harrison; Frederick Ng; Paul Rouse Purpose Recent accounting research using data envelopment analysis (DEA) measures firm performance using accounting measures from annual reports, which are readily available from electronic databases (e.g. Demerjian et al...

...Shaizy Khan; Seema Gupta Purpose This study aims to deepen our understanding of how conventional technologies and robust accounting education standards can impact the effectiveness of green accounting practices in enhancing firm performance. To achieve this, the paper explores the moderating...

..., before the conclusion, limitation and future research section. We rely on the agency theory and the resource dependency theory to develop the research hypotheses. Under the agency theory, media and PCDs lead to better monitoring and, consequently, improve firm performance (Gul et al...

...Shaista Wasiuzzaman; Salihu Aramide Ibrahim; Farahiyah Kawi Purpose The purpose of this study is to analyze the extent to which culture may affect the relationship between environmental, social and governance disclosure (ESGD) and firm performance (FP). Design/methodology/approach Data...

...Mahnoor Sattar; Pallab Kumar Biswas; Helen Roberts Purpose This paper aims to examine the relationship between board gender diversity and private firm performance. Design/methodology/approach The authors test the association between board gender diversity and private firm performance...

...Asit Bhattacharyya; Mahbub Khan Purpose Prior studies on corporate social responsibility (CSR) and performance have frequently used unidirectional, single-equation regression although the literature recommends the reciprocal association of CSR with firm performance. This paper aims to elucidate...

... women directors on firm performance is moderated by the specific characteristics of female directors. Specifically, the analyses show that foreign and busy females negatively impact on performance. Conversely, graduate female directors strengthen the positive link between executive women and firm...