...Vu Hiep Hoang Purpose This study aims to investigate the institutional, macroeconomic and firm-specific determinants of financial leverage in Vietnam and provides new evidence from the dynamic panel fractional estimator. Design/methodology/approach This study uses a panel dataset of 859...

...Waris Ali; Jeffrey Wilson Purpose This study uses a multi-level framework to systematically summarize and synthesize the empirical literature on determinants of sustainability disclosure. Design/methodology/approach This review study is based on 159 empirical studies examining determinants...