... condition this relationship in an emerging market context. Design/methodology/approach The empirical analysis relies on a panel of 32 firms listed on the Casablanca Stock Exchange over the period 2018–2023 (192 firm-year observations). Panel regressions are estimated using fixed effects models...

... in the analytical ability of the investor. Therefore, more emphasis should be placed on regulatory enforcement, increased audit efforts and narrative disclosures. Originality/value This study adds to the literature on disclosure in emerging markets by providing empirical evidence on the working mechanism...

...Rihan Mustafa Zahri; Sendy Dwi Haryanto Purpose This study examines whether and how global reporting initiative (GRI) compliance moderates the relationship between environmental, social and governance (ESG) performance and firm value in ASEAN emerging markets. Design/methodology/approach...

...Yunice Karina Tumewang; Noor Hidayah Ab Aziz; Sajead Mowafaq Alshdaifat; M. Kabir Hassan Purpose This study aims to investigate the effect of environmental, social and governance (ESG) strategies on non-performing loans (NPLs) in Islamic banking operations in emerging markets. Design...

... workflow integration for SMEs. Furthermore, educational initiatives focusing on digital literacy are critical to maximizing the economic return on digital infrastructure. Originality/value This research contributes a validated model for fintech adoption applicable to other urban emerging markets...

... institutions and parents are identified in this study as playing crucial roles in shaping the green behaviour of younger generations. Originality/value The study provides theoretical and practical contributions to marketing literature and to companies producing green products within emerging markets...

... influences and sustainability awareness shape these challenges in an emerging market context. Design/methodology/approach A quantitative research approach was used, involving a survey of 496 business leaders across various sectors in Jordan. The data were analyzed using structural equation modeling (SEM...