Purpose The purpose of the study is to investigate the factors that influence the adoption of
new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also …

This study aims to apply the golden ratio to the capital structure of non-financial institutions
in France and the United Kingdom to find the effect of the golden ratio's deviation from the …

This study aims to investigate the nature and intensity of the changes in corporate financial
performance due to the corporate social responsibility (CSR) disclosures as a result of …

Transparency and disclosure (T&D) of information trigger the interest of all stakeholders,
including investors in a company. Cognizance of the company's financial health before …

Seeking sustainable development, companies voluntarily implement Corporate Social
Responsibility (CSR) through the Triple Bottom Line (TBL) approach, considering economic …

This paper examines the impact of debt in the capital structure on agency costs and
therefore on the performance of a company. The efficiency of companies was estimated …

The growing presence of women at the top of companies has sparked interest in examining
their role in the remuneration gap between senior managers and employees. This article …

This study attempts to measure the effect of Islamic corporate governance and Islamic social
responsibility on firm value and to analyse the moderation role of profitability. Data from 12 …

As a critical aspect of corporate financing strategies, high-quality trade credit has been
acknowledged as a favorable indicator for external stakeholders. Given the increasing …

This study delves into the substantial impact of corporate governance practices on a
company's financial performance, focusing specifically on Nepalese commercial banks in …