Board demographic, structural, and capital diversity, and corporate carbon performance: international evidence

Journal of Accounting Literature, Год журнала: 2024, Номер unknown

Опубликована: Авг. 3, 2024

Язык: Английский

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Earnings management: the influence of peer group and the corporate governance intervention

Journal of Accounting Literature, Год журнала: 2024, Номер unknown

Опубликована: Май 18, 2024

Язык: Английский

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Board diversity and firm performance in Chinese manufacturing firms: Moderating role of CEO duality

BRQ Business Research Quarterly, Год журнала: 2024, Номер unknown

Опубликована: Окт. 29, 2024

This study explores the relationship between board diversity and firm performance, with a focus on moderating role of CEO duality in Chinese manufacturing firms. applies panel fixed-effect regression models for period 2008–2022, findings show that is positively associated negatively moderates relationship. However, also highly diversified can minimize negative effect increase firm’s performance. Furthermore, broaden understanding attributes, showing education index more evident among other attributes verifies its results using two-step system generalized method moments approach different robust tests. The suggest strategic efforts to promote may board’s monitoring function control managerial opportunism, ultimately improving performance business landscape. JEL CLASSIFICATIONS: G30; G34; L25

Язык: Английский

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Sustainable finance disclosure in ASEAN’s banking industry: Do board independence and diversity matter?

International Journal of Management and Sustainability, Год журнала: 2024, Номер 13(3), С. 639 - 656

Опубликована: Авг. 1, 2024

This paper aims at investigating the relation between board independence and diversity (gender nationality diversity) on sustainable finance disclosure (SFD) in ASEAN’s banking industry. We collected SFD data from report. The variable is measured using percentage of independent members, while Blau's index. uses with a total 276 observations 2017 to 2019 two panel regressions: fixed effect random effect. result study indicates that ASEAN low level because there are only 34 banks implement SFD. has positive association board’s independence. While gender not significantly affecting negatively associated results this can be useful evaluating implementation for each organization Southeast Asia. Furthermore, we expect research assist financial regulators associations optimizing as means addressing issue climate change.

Язык: Английский

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Environmental Innovation and Climate Risk Awareness: The moderating role of SDG13

Research in International Business and Finance, Год журнала: 2024, Номер unknown, С. 102713 - 102713

Опубликована: Дек. 1, 2024

Язык: Английский

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