This paper examines how the ownership structure and board of directors' features determine
the managerial opportunistic behavior exemplified in the management of accounting …

Purpose This study aims to guide firms in emerging markets on whether corporate social
responsibility (CSR) engagement facilitates their access to debt with the moderation of asset …

This study considers the firm's affiliation with business groups and the ownership structure
as determinants of leverage decisions in Chilean firms. The major findings show that group …

This study examines the influence of CEO gender on returns and risk for a sample of 2,157
Spanish publishing firms in 2013. The publishing sector is relevant in Spain, in terms of …

Recent global events anc actions toward climate change have heightened the urgency of
sustainability in all aspects of life. However, few studies exist on the incorporation of …

In order to create an entrepreneurial ecosystem at the national level, this study aims to
examine the mediating role of entrepreneurial orientation between entrepreneurial …

This paper examines the debt maturity structures of Malaysian firms based on the presence
of family-related directors (FRDs) on boards. The motivation is derived from the board …

Using a panel dataset of non-financial public companies in Italy covering the period 2005–
2013, this paper provides an empirical analysis of the relationship between female …

This study seeks to investigate how managerial ownership (MNO) and institutional
ownership (INST) affect firm debt financing in the two biggest economies. Using Ordinary …

Purpose The present paper examines whether tax avoidance practices affect productivity in
small and medium-sized enterprises (SMEs). This study also analyses whether this …