Keywords: Social
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Journal Articles
Managerial Finance (2025) 51 (8): 1352–1376.
Published: 21 January 2025
...Himanshu Seth; Akanksha Saxena Purpose To scrutinize the role of audit committee characteristics (i.e. audit committee independence, audit committee expertise and audit committee tenure) in attaining sustainability performance (i.e. environmental, social and governance performance). Design...
Journal Articles
Managerial Finance (2025) 51 (6): 942–963.
Published: 31 December 2024
...Uttam Karki; Himanshu Seth; Vaneet Bhatia Purpose This study aims to scrutinize the role of environmental, social and governance (ESG) performance and its indicators in achieving working capital management (WCM) efficiency. Design/methodology/approach Using a sample comprising 520 firm-year...
Journal Articles
Managerial Finance (2024) 50 (1): 198–227.
Published: 12 September 2023
...Vinay Datar; Ekaterina E. Emm; Bo Han Purpose The authors examine one special focus of Special Purpose Acquisition Companies (SPACs), namely environmental, social and governance (ESG) related investments. The authors document the performance of SPACs with and without ESG focus. Design...
Journal Articles

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