Environmental, social, and governance performance and corporate debt maturity in China

M Zhou, Z Huang, K Jiang - International Review of Financial Analysis, 2024 - Elsevier
The prevalence of over-holding short-term debt is widespread among Chinese companies.
This study aims to explore the intricate association between environmental, social, and …

[HTML][HTML] ESG controversies and insolvency risk: evidence from the insurance industry

P Giráldez-Puig, I Moreno, L Perez-Calero… - Management …, 2024 - emerald.com
Purpose This study investigates the relationships between environmental, social, and
governance (ESG) controversies and insolvency risk in the insurance sector. Drawing from …

Governance dynamics and the human capital disclosure-engagement paradox: a Japanese perspective

AA Elamer, M Kato - Competitiveness Review: An International …, 2024 - emerald.com
Purpose This paper aims to delve into the nuanced relationship between corporate
governance dynamics, human capital disclosure and their impact on the competitive …

How female leadership and auditor affiliations shape audit fees: evidence from Egypt

MM El-Dyasty, AA Elamer - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose This study aims to examine how female directors on corporate boards and audit
committees, and auditor affiliations (Big 4 versus Egyptian firms affiliated with foreign …

[HTML][HTML] Foreign Ownership, Subjective Willing, and Internal Control Level

Y Yi, Q Yao, W Su - Heliyon, 2024 - cell.com
Foreign shareholders are essential in the capital market. The study on A-share listed firms
from 2012 to 2021 examines the impact of foreign ownership on internal control and its …

Curse or blessing? Impact of the scope and duration of negative attainment discrepancy on ESG practices

S Li, S Tang, Y Zhao, L Han, W Liu - Corporate Social Responsibility … - Wiley Online Library
Today, scholarly discourse has been primarily centered around the causes and
consequences of enterprise environmental, social, and governance (ESG) practices …