Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature

A Habib, D Ranasinghe, A Perera - Accounting & Finance, 2024 - Wiley Online Library
We review the empirical archival literature on the consequences of business strategy and
strategic deviation on accounting, finance, and corporate governance outcomes. We use …

Business strategy, intellectual capital, firm performance, and bankruptcy risk: evidence from Oman's non-financial sector companies

T Dalwai, M Salehi - Asian Review of Accounting, 2021 - emerald.com
Purpose This research examines the influence of business strategy and intellectual capital
on firm performance and bankruptcy risk of Oman's non-financial sector companies …

Business strategy and corporate social responsibility

Y Yuan, LY Lu, G Tian, Y Yu - Journal of business ethics, 2020 - Springer
This study examines the relation between a firm's business strategy and its corporate social
responsibility (CSR) performance. Using a comprehensive measure of business strategy …

The influence of business strategy on annual report readability

EKY Lim, K Chalmers, D Hanlon - Journal of Accounting and Public Policy, 2018 - Elsevier
Concerns about the complexity of firm disclosures have prompted regulators to initiate
projects to improve the readability of annual reports. We investigate business strategy as a …

[HTML][HTML] Strategic CSR and firm performance: The role of prospector and growth strategies

B Maury - Journal of Economics and Business, 2022 - Elsevier
This paper investigates the relations between CSR, business strategies, and future firm
performance. The focus is on how strategies such as growth, prospector, and defender …

Corporate life cycle and cost of equity capital

MM Hasan, M Hossain, A Habib - Journal of Contemporary Accounting & …, 2015 - Elsevier
This paper investigates the effect of the corporate life cycle on the cost of equity capital.
Using a sample of Australian firms between 1990 and 2012, we find that the cost of equity …

[HTML][HTML] Thriving in a shifting landscape: Role of social media in support of business strategy

N Tourani - Asia Pacific Management Review, 2022 - Elsevier
Contemporary organizations need to communicate with their customers in order to know
them better, so that they can learn how to better satisfy their needs, provide better customer …

Corporate business strategy, CEO's managerial ability, and environmental disclosure: The perspective of stakeholder theory

S Cahyono, I Harymawan… - … Strategy and the …, 2024 - Wiley Online Library
The adoption of business strategies at the corporate level is often associated with the
resource‐based view theory. However, many scholars have not definitively determined …

Moderating effect of board gender diversity on the relationship between prospector business strategy and financial performance: evidence from Indonesia

S Kurnianto, N Soewarno - Cogent Business & Management, 2024 - Taylor & Francis
This study explores the relationship between prospector business strategy and financial
performance. It also proposes gender diversity in boards as a moderating variable in the …

Does business strategy influence interfirm financing? Evidence from trade credit

Z Cao, SX Chen, E Lee - Journal of Business Research, 2022 - Elsevier
This paper investigates the impact of business strategy on firms' trade credit policies. We find
that firms following an innovation-oriented strategy (prospectors) offer significantly more …