2025 October - 63 articles
Global enterprises face increasingly volatile market conditions, with foreign exchange (FX) movements often forcing executives to make rapid pricing and strategy decisions under uncertainty. While artificial intelligence (AI) has transformed operatio...
This study investigates the impact of working capital management (WCM) on profitability in the Indian cement industry, an energy-intensive sector central to the country’s infrastructure growth. Using a balanced panel of listed firms over 2010&n...
The new financial standards, IFRS S1 and S2, have not only modified the way financial reporting is presented to diverse stakeholders but have also increased uncertainty. These changes make traditional valuation methods inadequate. This article propos...
Background: This study examines how diversifying committees influence corporate investment risk practices, specifically in decision-making and resource allocation strategies. Previously, board diversity was commonly used in studies, but committee div...
This study investigates the relationship between corporate governance mechanisms and tax avoidance in Greek service-sector firms over the period 2014–2023. Using panel data, the analysis evaluates the influence of board characteristics, audit c...
This study examines the influence of institutional pressures and personal attributes on the perceived importance of financial reporting among micro-entrepreneurs in Malaysia. Survey data from 194 micro-entrepreneurs were analyzed using ordinary least...
This study explores how firms’ strategic orientations—operational efficiency, customer intimacy, and product innovation—along with corporate social responsibility (CSR) disclosure, influence investment efficiency in emerging markets...
This study presents a systematic review and bibliometric analysis of the relationship between sustainability practices—commonly framed within the environmental, social, and governance (ESG) framework—and both corporate value creation and...
This study investigates how Corporate Social Responsibility (CSR) influences financial performance in the Middle Eastern banking sector through the mediating roles of corporate reputation, employee engagement, and innovation orientation. Drawing on s...
We use unique hand-collected data to conduct an initial examination of the relationship between the information in dividend decreases and proxies of chief executive officer (CEO) entrenchment. The evidence suggests that CEO entrenchment weakens the n...
This study examines links between global financial stress and cryptocurrency returns from 1 January 2017 to 31 January 2025, while explicitly accounting for commodity markets. We use an econometric toolkit: unit-root and cointegration testing, ARDL b...
Founder CEOs lead a significant number of public U.S. firms, and these firms often differ from other firms led by non-founder CEOs in terms of various important firm characteristics. In our paper, we investigate the financial choices of founder-CEO-l...
Sustainable investing has grown rapidly, but it remains unclear whether actively managed sustainable funds outperform passive ones. This study compares the performance of high-sustainable active U.S. equity mutual funds and their index peers from Sep...
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