Small Feet, Big Prints: The Contribution of Family‐Owned Micro, Small, and Medium Enterprises (MSMEs) to Sustainable Development Goals (SDGs)

Business Ethics the Environment & Responsibility, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 10, 2025

ABSTRACT It is well established that micro, small, and medium enterprises (MSMEs), as a dominant form of business globally, undoubtedly significantly contribute to national economies the United Nations' Sustainable Development Goals (SDGs). Nonetheless, how family‐owned MSMEs SDGs (sustainability performance) relatively less explored domain. This study investigates role family governance practices social capital in achieving economic, social, environmental goals, corresponding 8, 11, 13, respectively. We collected data from 421 through survey questionnaires. employed partial least squares approach structural equation modeling (PLS‐SEM) test research hypotheses analyzed SmartPLS4 software. The findings revealed effective positively impact SDGs, while well‐managed catalyzes this significant relationship. implies effectively owner needs establish an mechanism also manage capitalize on its capital.

Language: Английский

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Does voluntary environmental, social, and governance disclosure impact initial public offer withdrawal risk?

Business Ethics the Environment & Responsibility, Journal Year: 2024, Volume and Issue: unknown

Published: April 14, 2024

Abstract Despite much research now being published on Environmental, Social, and Governance (ESG) investments Initial Public Offerings (IPOs) withdrawal risk, there appears to be a lack of evidence the prospective IPO risk associated with voluntary disclosure ESG policies. This paper investigates influence by comparing conventional IPOs in international market. A large data set is employed here, containing 33,535 failed successful from 1995 2019 several nations their own legal systems, cultural norms, economic systems. The findings reveal that practices does significantly reduce likelihood an withdrawal, as 48%. These strongly suggest organizations engaged activities perceive incentive, adhere social expectations. Consequently, reducing asymmetry information between participants minimizes these companies face, hence diminishing doubts about legitimacy. results have consequences for businesses, investors, researchers, regulators.

Language: Английский

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The Mediating Role of Financial Reporting Quality in the Relationship Between CEO Power and Carbon Emission Disclosures: Evidence From Vietnamese Companies

Business Strategy and the Environment, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 10, 2025

ABSTRACT This study investigates the impact of chief executive officer (CEO) power on carbon emission disclosures (CDI) and mediating role financial reporting quality (FRQ) in this relationship. We employ two‐step system generalized method moments (Sys‐GMM) estimator to examine relationship between CEO CDI FRQ. utilize a dataset Vietnamese listed firms 2015 2022, totalling 494 firm‐year observations. further perform battery robustness tests. find that positively influences CDI, indicating CEOs may enhance transparency bolster their reputation. However, our results also reveal negative FRQ, supporting notion powerful might prioritize personal interests at expense integrity. Additionally, we demonstrate FRQ mediates suggesting while promote environmental disclosure' transparency, they concurrently engage earnings management practices diminish research contributes literature by providing empirical evidence facilitating both an emerging market context. The highlights offering new insights into governance mechanisms influence corporate transparency.

Language: Английский

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Carbon emission disclosure and earnings management: ethical behaviour or opportunism motivation?

Pacific Accounting Review, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 12, 2025

Purpose This study aims to investigate the relationship between carbon emission disclosure and earnings management within Indonesian firms. The authors use stakeholder theory agency frameworks explain this relationship. Design/methodology/approach Panel data of listed firms 2016 2021 are used in study. Data analysed using fixed effects with robust standard errors. Findings Firms disclosing emission-related information exhibit less absolute discretionary accruals. finding implies that these likely engage unethical financial reporting practices, such as management. is also confirmed through robustness check endogeneity tests. Practical implications findings can be when formulating policy initiatives regulations promote practices Originality/value To best authors’ knowledge, first examine effect sustainability reports on amid requirement period. It provides empirical evidence considered an ethical practice emerging country.

Language: Английский

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Future research directions in carbon emissions linkage with corporate governance and earnings management: a systematic review and TCCM synthesis

Cogent Economics & Finance, Journal Year: 2025, Volume and Issue: 13(1)

Published: April 9, 2025

Language: Английский

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Task Force on Climate-related Financial Disclosures (TCFD) of Healthcare Listed Companies in Hong Kong

Published: Jan. 1, 2025

Language: Английский

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Exploring the role of trade credit in facilitating low-carbon development: Insights from Chinese enterprises

International Review of Financial Analysis, Journal Year: 2024, Volume and Issue: unknown, P. 103760 - 103760

Published: Nov. 1, 2024

Language: Английский

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Corporate governance and corporate carbon disclosures: The moderating role of earnings management

Corporate Social Responsibility and Environmental Management, Journal Year: 2024, Volume and Issue: 31(5), P. 4596 - 4611

Published: April 23, 2024

Abstract This research aims to explore the relationship between corporate governance (CG) and carbon disclosure (CD) moderating role of earnings management (EM) in this relationship. The model was built based on legitimacy theory, upper echelons agency theory. We employed a two‐step generalized method moments (GMM) regression conducted robust tests reaffirm results using panel data from 134 listed companies Vietnamese stock market 2015 2022. Our findings indicate that larger board sizes, boards with more independent members or presence CEO who concurrently serves as chairman can potentially decrease likelihood CD, while higher proportion female regular meetings may tend publish information. Furthermore, EM moderate CG variable exhibits high reliability model. adds vast body existing knowledge about effectiveness by investigating how different dimensions affect CDs Vietnam, especially, best authors' knowledge, is first attempting provide empirical result CDs.

Language: Английский

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Impact of ownership structure and cross‐listing on the role of female audit committee financial experts in mitigating earnings management

Business Ethics the Environment & Responsibility, Journal Year: 2024, Volume and Issue: unknown

Published: June 2, 2024

Abstract This study investigates whether female Audit Committee Financial Experts (ACFEs) at Chinese listed companies reduce earnings management by examining their influence under different ownership structures and cross‐listing scenarios. Our findings reveal that ACFEs negatively affect management, with impact varying type. Specifically, in privately owned enterprises (non‐SOEs) are more effective reducing than those state‐owned (SOEs). Furthermore, our analysis indicates cross‐listed firms better mitigating compared counterparts domestically firms. These results have significant implications for regulators, market authorities, investors, corporate managers, highlighting the crucial role of improving transparency across diverse frameworks conditions.

Language: Английский

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Examining the Nexus Between Local Governance Structures and College Students’ Cultural Identity and Confidence-Take Zhejiang as an Example

Lex localis - Journal of Local Self-Government, Journal Year: 2024, Volume and Issue: 22(01), P. 153 - 174

Published: Feb. 1, 2024

In order to give full play the advantages of local governance structure, it is necessary explore influence structure on college students' cultural identity and self-confidence. this paper, a questionnaire survey was conducted four students in Zhejiang Province, regression analysis method used analyze data. Based results, from perspective relationship between self-confidence demonstrated. This paper puts forward following hypotheses: first, whether autonomy has an impact students; second, independent; thirdly, self-control can improve Finally, degree self-government The results show that level students, with increase about 10.5%, relatively small, indicating there correlation independent. reason for short-term effect significant, long-term not good, so cooperate social participation measures, university system other measures enhance

Language: Английский

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