Purpose This paper aims to examine the impact of chief executive officer (CEO) attributes on
foreign shareholdings from the perspective of an emerging economy. Design/methodology …

Purpose This study investigates the impact of US political sanctions on innovation and
fraudulent activities within Iranian businesses affected by sanctions. Additionally, it explores …

Purpose A company needs to use auditing procedures to ensure the reliability of financial
statements while also providing transparency to stakeholders. The extent of risk associated …

The paper examines the role of institutional investors in improving firm-level financial
competitiveness by enhancing corporate governance. We employ multiple case study …

This research aims to evaluate the impact of implementing digital twins on companies'
operational activities in terms of enhancing their efficiency. Research methods include data …

This study intends to demonstrate the impact of board busyness through board multiple
directorships and ESG scores towards firm value in Thailand within the period of 2018-2022 …

Economic sanctions have increasingly become a pivotal tool in modern foreign policy,
especially in the context of US international strategy. Despite their growing significance …