Keywords: Firm performance
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Journal Articles
Pacific Accounting Review (2026) 38 (2): 447–470.
Published: 23 February 2026
... performance and return on assets. Additionally, ESG practices significantly moderate the relationship between human rights practices and firm performance. Human rights performance has a greater impact on market performance when moderated by ESG practices. Research limitations/implications This study...
Journal Articles
Journal Articles
Pacific Accounting Review (2025) 37 (3): 321–338.
Published: 11 April 2025
...Gayani Hewagama; Elizabeth Rainsbury; Arfian Zudana Purpose This study aims to analyse carbon emissions’ (CE) impact on New Zealand-listed entities’ firm performance before adopting legislation for mandatory climate disclosures. Design/methodology/approach The study uses a fixed effects...
Journal Articles
Pacific Accounting Review (2023) 35 (3): 477–503.
Published: 07 April 2023
...Suresh Ramachandra; Asheq Rahman Purpose This paper aims to examine the effects of the social distinction of company directors on firm performance. Design/methodology/approach The social distinction of company directors adds to the firm’s reputation, allowing the firm to access resources...
Journal Articles
Pacific Accounting Review (2023) 35 (1): 86–104.
Published: 11 August 2022
... Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Capital structure Firm performance G20 Leverage variation The principal goal of this study is to explore the leverage variation and the capital structure and elections of manufacturing companies...
Journal Articles
Journal Articles
Pacific Accounting Review (2020) 32 (4): 543–562.
Published: 25 November 2020
... between board gender diversity and firm performance. Early US work by, for example, Erhardt et al. (2003) and Carter et al. (2003) , reports a positive relationship between female director representation and various measures of company performance, but more nuanced subsequent studies...
Journal Articles
Pacific Accounting Review (2020) 32 (1): 54–81.
Published: 15 January 2020
... some emerging trends in the Thai economy. Contrary to expectations for an emerging market and prior research findings, ownership structures, particularly ownership concentration and family ownership, appear to have no significant influence on market-based firm performance, while managerial ownership...
Journal Articles
Pacific Accounting Review (2018) 30 (3): 352–370.
Published: 26 July 2018
...Michelle Li; Helen Roberts Purpose This paper aims to examine the relation between CEO board membership and firm performance. Design/methodology/approach This paper investigates the relationship between firm performance and CEO board membership, applying two-stage least squares, propensity...
Journal Articles
Pacific Accounting Review (2018) 30 (1): 92–109.
Published: 05 February 2018
...Michelle Li; Helen Roberts Purpose This paper aims to examine the relationship between board independence and firm performance for publicly listed New Zealand (NZ) firms over the period 2004-2016. Design/methodology/approach To address endogeneity concerns, the relationship between firm...
Journal Articles
Journal Articles
Journal Articles
Pacific Accounting Review (2011) 23 (2): 185–210.
Published: 13 September 2011
...Nicholas Boone; Sisira Colombage; Abeyratna Gunasekarage Purpose The purpose of this study is to examine whether the influence of block ownership on firm performance depends on the identity of the largest investor. Design/methodology/approach The authors analyse the data for New Zealand...

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