Board composition and ESG disclosure in Saudi Arabia: The moderating role of corporate governance reforms

K Chebbi, MA Ammer - Sustainability, 2022 - mdpi.com
There is an evolving trend of pursuing the transfer to sustainable development. Owing to this
trend, and alongside the increasing monitoring by society, companies are progressively …

Female board representation and the adoption of corporate social responsibility criteria in executive compensation contracts: International evidence

S Liu, KT Wang, S Walpola - Journal of International Financial Markets …, 2023 - Elsevier
This paper examines the relation between female board representation and the adoption of
corporate social responsibility (CSR) criteria in executive compensation contracts (ie, CSR …

Mapping the intellectual structure and demystifying the research trend of cross listing: a bibliometric analysis

S Batra, M Saini, M Yadav, V Aggarwal - Managerial Finance, 2022 - emerald.com
Mapping the intellectual structure and demystifying the research trend of cross listing: a
bibliometric analysis | Emerald Insight Books and journals Case studies Expert Briefings Open …

Board gender diversity and cost of equity: evidence from mandatory female board representation

C Jun, L Qiyuan, M Xiaofang, FF Zhang - International Review of …, 2023 - Elsevier
In this paper, we examine whether and how board gender diversity impacts firms' cost of
equity. We predict that firms with greater board gender diversity enjoy a lower cost of equity …

Corporate social responsibility reporting and investment: Evidence from mergers and acquisitions

KT Wang, Y Wu - Journal of Business Finance & Accounting, 2024 - Wiley Online Library
While corporate social responsibility (CSR) has played an increasingly important role in
corporate decision‐making, the role of CSR disclosure in a firm's investment activities …

Corporate governance reforms and voluntary disclosure: International evidence on management earnings forecasts

CH Liao, Z San, A Tsang - Journal of International Accounting, Auditing and …, 2024 - Elsevier
This study examines whether and how a country's implementation of corporate governance
reforms affects the propensity and properties of management earnings forecasts. We …

Enhanced management information disclosure responsibilities and corporate risk-taking: Evidence from the accountability system for errors in China

W Liu, G Lin, Q He - International Review of Economics & Finance, 2024 - Elsevier
Enhancing management's responsibility for information disclosure can improve a firm's risk-
taking by improving its resource allocation efficiency, but it can also reduce firm risk-taking …

The effectiveness of gender diversity reforms and the impact of a familial culture: a spillover effect on board independence

J Poletti‐Hughes… - British Journal of …, 2023 - Wiley Online Library
This study examines the impact of board gender diversity reforms (ie voluntary and
regulatory) on both their effectiveness in increasing independent female directors on boards …

Re-examining the corporate governance–Firm performance nexus: Fresh evidence from a causal mediation analysis

MA Asiedu, E Mensah - Cogent Economics & Finance, 2023 - Taylor & Francis
The role that corporate governance (CG) plays in contributing to firm performance
enhancements has been widely acknowledged. However, the conduit through which CG is …

Cross-border enforcement of securities laws and dividend payouts

X Chen, HCC Chris, A Tsang, Y Xiang - The British Accounting Review, 2022 - Elsevier
Abstract Following the September 11, 2001 attacks, numerous countries signed a special
nonbinding arrangement to enhance cross-border enforcement of securities laws. This …