... Corporate governance G30 G34 M4 M42 After removing observations with missing values for our control variables, our final sample comprises 7,319 firm-year observations for 1,080 firms for the period 2004–2018. Finally, we mitigate the influence of outliers by winsorizing all continuous...

...-use rights only Corporate digital transformation Audit opinions Corporate internal control Social responsibility disclosure level G30 G38 M42 O14 Corporate digital transformation (CDT) has triggered a major change in how audit practices are conducted, affecting the way...

... at: trung.dk@due.edu.vn 06 07 2024 12 08 2024 12 08 2024 Terrorist attacks Tax avoidance Social capital G30 H20 K42 In line with established research (Dyreng et al., 2008 ; Cheng et al., 2012 ; McGuire et al., 2014 ; Hasan et al...

... © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Female CFOs Investment efficiency Directors’ interaction Homophily Malaysia G11 G30 G40 J10 J16 M41 Although chief financial officers (CFOs) are considered second in importance...

... 11 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Firm performance Women on boards Board gender diversity UK private firms Women director attributes Women directors G30 G34 L25 M14 The rationale for using a UK sample...

... G30 M40 Corporate social responsibility (CSR) can be defined as the social and environmental actions of businesses that influence the quality of their relevant stakeholders’ lives (Heugens and Oosterhout, 2008 ; Zuo et al., 2017). These may include external actions...