International Journal of Current Science Research and Review,
Год журнала:
2024,
Номер
07(04)
Опубликована: Апрель 23, 2024
This
study
investigates
the
impact
of
independent
commissioners,
audit
committees,
institutional
ownership,
and
managerial
ownership
on
firm
value
Indonesian
manufacturing
companies,
both
before
during
COVID-19
pandemic.
Employing
a
quantitative
research
design
associative
approach,
our
findings
reveal
positive
relationship
between
commissioners
value,
supporting
existing
literature
role
in
enhancing
corporate
governance.
Conversely,
analysis
indicates
negative
influence
committees
emphasizing
need
for
balanced
approach
to
their
formation
avoid
undue
restrictions
autonomy.
The
examination
ownership’s
effects
yields
inconclusive
results,
suggesting
further
exploration.
Additionally,
evaluates
pandemic
using
dummy
variable
t-test,
revealing
no
significant
change
values
focus
sector
provides
valuable
context,
potential
sector-specific
resilience
challenges.
Overall,
this
contributes
nuanced
insights
into
governance
dynamics
face
unprecedented
global
events.
International Journal of Emerging Markets,
Год журнала:
2024,
Номер
unknown
Опубликована: Янв. 12, 2024
Purpose
Stock
market
performance
is
paramount
to
every
country,
as
it
signifies
economic
growth,
business
performance,
wealth
maximization,
savings
deployment
and
consumer
confidence.
This
study
investigates
the
disparities
in
of
listed
firms
Romania.
also
examines
whether
COVID-19
crisis
affected
performance.
Design/methodology/approach
The
data
were
collected
from
69
on
Bucharest
Exchange
(BSE)
2018
2022,
belonging
11
sectors.
used
several
methods
achieve
its
objectives.
Difference
tests
considered
analyze
Romanian
companies
before
during
crisis,
well
across
Regression
analysis
was
conducted
estimate
effect
classification
type
companies'
Additional
analyses
performed
verify
findings
present
study.
Findings
study’s
indicate
a
clear
difference
between
pre-crisis
periods.
pandemic
had
an
adverse
significant
impact
However,
after
contraction
early
stage
outbreak,
stock
outperformed
pre-pandemic
capitalization
levels
regional
global
indices
evolution.
Furthermore,
there
In
particular,
communication
services
sector
has
specifically
demonstrated
accelerated
growth.
Originality/value
research
variation
different
It
provides
evidence
potential
firms'
contributes
better
understanding
how
sectors
perform
times
crisis.
International journal of organizational analysis,
Год журнала:
2025,
Номер
unknown
Опубликована: Март 4, 2025
Purpose
This
study
aims
to
explore
key
questions
within
the
context
of
Asian
countries:
How
do
artificial
intelligence
(AI)
and
blockchain
adoption
in
accounting
influence
enterprise
risk
management
environmental,
social
governance
(ESG)
performance?
What
role
does
have
as
a
mediator
this
relationship?
In
addition,
how
environmental
uncertainty
shape
interplay
between
AI
accounting,
ESG
Design/methodology/approach
The
authors
collected
data
from
Thomson
Reuters
Eikon
Datastream,
initially
targeting
20
countries
with
highest
gross
domestic
product
(GDP)
per
capita.
Using
stringent
selection
criteria,
research
sample
included
22,212
firms
these
Bahrain,
China,
Hong
Kong,
Indonesia,
Israel,
Japan,
Jordan,
Kazakhstan,
South
Korea,
Kuwait,
Lebanon,
Malaysia,
Oman,
Qatar,
Saudi
Arabia,
Singapore,
Sri
Lanka,
Thailand,
United
Arab
Emirates
Vietnam.
After
rigorous
screening
process,
final
comprised
1,742
firms,
representing
17,420
firm-year
observations
over
2014–2023
period.
paper
applied
maximum
likelihood
structural
equation
modeling
analyze
data.
Findings
findings
reveal
that
both
along
management,
positively
impact
performance
context.
Enterprise
serves
mediating
factor
performance.
significantly
moderates
relationships
well
Practical
implications
uncovers
internal
factors
–
such
external
factors,
notably
uncertainty,
fostering
sustainable
value
for
firms.
Internal
enable
integrate
considerations
into
their
operations,
facilitating
mitigation
enhancing
Meanwhile,
heightened
drives
practices.
Consequently,
Governments
should
prioritize
development
regions
characterized
by
high
advance
national
goals
encourage
responsible
business
Originality/value
contributes
existing
literature
uncovering
combined
effects
on
performance,
offering
empirical
evidence
GDP
Specifically,
it
underscores
efficacy
moderating
Corporate Governance,
Год журнала:
2025,
Номер
unknown
Опубликована: Фев. 6, 2025
Purpose
This
study
aims
to
investigate
the
nexus
among
environmental,
social
and
governance
disclosure
quality
(ESGDQ),
corporate
(COG)
responsibility
strategy
(CSRS)
in
context
of
ASEAN,
a
developing
market.
Furthermore,
carbon
emission
(CAE)
has
been
considered
as
moderation
component
for
CSRS–ESGDQ
link.
Design/methodology/approach
With
strict
selection
criteria,
five
countries
ASEAN
region
(ASEAN-5)
were
selected
research
sample
frame,
including
Vietnam,
Thailand,
Malaysia,
Indonesia
Philippines.
Using
Thomson
Reuters
Eikon
database,
initial
included
4,735
listed
companies
ASEAN-5.
After
rigorous
screening
process,
there
total
683
final
with
2018–2022
intervals.
Findings
By
using
maximum
likelihood
structural
equation
modeling,
finding
indicates
that
COG
CSRS
have
favorable
effect
on
ESGDQ
ASEAN-5
context.
CAE
plays
an
outstanding
role
The
fundamental
accounting
standards
are
also
identified
having
impact
ESGDQ.
Practical
implications
points
up
dominant
internal
components
(i.e.
COG,
CAE)
government
factor
standards)
sustainable
value
ESGDQ)
firms
ASEAN-5,
Thus,
firm
headers
should
inspect
performance
these
at
crucial
interval
enhance
their
(ESG)
behaviors
make
them
more
sustainable.
governments
pay
attention
areas
low
influence
national
development
goals.
Social
findings
provide
some
by
pointing
important
factors
influencing
sustainability
practices,
understanding
how
ESG
practices
can
be
improved
countries.
Originality/value
enlarges
documentation
specifying
influences
factor,
well
providing
actual
proof
from
regions.
In
addition,
this
identifies
effectiveness
its
moderating
Energy Economics,
Год журнала:
2024,
Номер
136, С. 107729 - 107729
Опубликована: Июнь 24, 2024
The
study
employs
novel
empirical
approaches,
namely
wavelet
quantile
correlation
(WQC)
and
cross-quantilogram
analysis,
to
examine
the
interrelationship
between
green
bonds
(GB),
clean
energy
(GCE),
socially
responsible
stocks
(ESG),
variants
of
oil
shocks
during
period
spanning
from
June
28th,
2013
1st,
2023.
Empirical
findings
WQC
highlight
consistent
diversification
benefits
GB
against
across
various
market
conditions
at
both
short
long
timescales,
while
hedge
property
is
evident
only
in
timescales.
GCE
reveals
safe
haven
response
diversifier
exists
for
ESG
show
turbulence
period.
Moreover,
these
noted
over
medium-
long-term
horizon.
Results
analysis
reinforce
properties
GCE,
along
with
characteristics
timescales
conditions.
These
offer
valuable
suggestions
investors
interested
investing
sustainable
context
a
volatile
market.
Corporate Social Responsibility and Environmental Management,
Год журнала:
2024,
Номер
unknown
Опубликована: Окт. 10, 2024
Abstract
The
study
explores
the
relationship
between
corporate
social
responsibility
practice
(CSRP),
firm
performance
(FIPE),
and
environmental,
governance
(ESGP)
within
context
of
several
developing
countries
in
Asia.
Using
Thomson
Reuters
Eikon
database,
our
focus
sample
comprised
6927
firms
operating
10
Asian
countries,
namely
Indonesia,
Israel,
Jordan,
Malaysia,
Pakistan,
Philippines,
Saudi
Arabia,
Thailand,
Turkey,
Vietnam.
After
a
thorough
screening
process,
total
817
were
included
final
dataset,
covering
years
2019
to
2023,
resulting
4085
firm‐year
observations.
Through
use
maximum
likelihood
structural
equation
modeling
(ML‐SEM),
findings
reveal
that
CSRP
FIPE
positively
influence
ESGP
context.
Additionally,
variable
demonstrates
an
additional
mediating
role
ESGP.
Furthermore,
carbon
emission
(CAEM)
plays
significant
moderating
CSRP‐ESGP
nexus.
By
focusing
on
enhancing
CSRP,
FIPE,
reducing
CAEM,
both
businesses
governments
can
collaboratively
work
towards
advancing
sustainability
efforts
across
region.
Therefore,
paper
provides
insight
this
using
empirical
evidence
from
countries.
Future Business Journal,
Год журнала:
2024,
Номер
10(1)
Опубликована: Июнь 16, 2024
Abstract
This
paper
examines
the
connectedness
between
investor
sentiment
and
returns
volatility
on
environmental,
social,
governance
(ESG)
indices
in
Morocco
Egypt.
Therefore,
we
construct
a
new
index
use
weekly
data
from
January
2018
to
December
2023,
along
with
time,
frequency
quantile
methods.
The
results
show
that
sometimes
influences
of
ESG
indices,
it
is
influenced
by
them.
stronger
during
distress
events,
namely,
COVID-19
outbreak
geopolitical
tensions
(the
Russian-Ukrainian
Israeli-Palestinian
conflicts).
Furthermore,
spillover
effect
mainly
due
short-term
spillovers,
except
period,
when
long-term
spillovers
dominate.
However,
spillover,
especially
Russia-Ukraine
War,
implying
persistence
shock
transmission
high
uncertainty.
findings
also
highlight
impact
market
conditions
spillovers.
These
can
help
socially
responsible
investors
successfully
diversify
their
portfolios
adjust
strategy
according
sentiment;
they
have
beneficial
implications
for
policymakers
achieving
sustainable
development
goals.