This study investigates the impact of CEO characteristics—specifically CEO age, founder status, and family membership—on investment efficiency in Jordanian non-financial companies, with a focus on the moderating role of political connecti...
Building upon prior literature on the role of executives in tax payments, this study investigates the relationship between a CEO’s political connections and tax avoidance behavior as a typical type of social irresponsibility of a corporation. We prop...
This article investigates the causal factors underlying cornerstone investor (CI) participation in initial public offerings in China’s offshore Hong Kong market. Prospectus-based declarations on such allocations suggest that CI undertakings off...
Based on the Chinese government’s regulation that imposes a pay cap on the CEOs of state-owned enterprises (SOEs), we investigated how a change in institutional conditions affects firms’ green innovation. Drawing on the career concern the...
Corporate public transparency (CPT) is instrumental for companies to establish communications and trust with the public by disclosing and communicating information concerning corporate environmental and social impacts. However, it is still in dispute...
This study aims to synthesize the literature on the top management team (TMT) characteristics influence on environmental disclosures of public organizations and identify recent trends, key themes, influential journals, and authors. Our study recruite...
Since the implementation of the Belt and Road Initiative (BRI), Chinese firms have actively responded to the government’s call to accelerate outward foreign direct investment (OFDI). Based on resource dependence theory and institutional theory,...
In the mid-2000s, China’s environmental crisis had become a major social and political ‘hot spot’. In the interest of civic conciliation, national stability, and performance legitimacy, the Chinese government responded by introducin...
This study investigates the determinants of Fraudulent Financial Reporting (FFR) in the banking sector from 2021 to 2024 by integrating the Fraud Hexagon framework within a risk and financial management perspective. Using panel data comprising 140 ba...