ESG performance, capital financing decisions, and audit quality: empirical evidence from Chinese state-owned enterprises

RMA Zahid, A Saleem, US Maqsood - Environmental Science and …, 2023 - Springer
We study the nexus between environmental, social, and governance (ESG) performance
and corporate capital financing decisions. Further, we also analyze the effect of audit quality …

Corporate social responsibility and earnings management: The moderating effect of corporate governance mechanisms

S Buertey, EJ Sun, JS Lee, J Hwang - … Social Responsibility and …, 2020 - ideas.repec.org
Research Question/Issue This paper investigates the relationship between (a) corporate
social responsibility (CSR) and earnings management (EM) and (b) examines whether …

Does digital transformation speed up dynamic capital structure adjustment? Evidence from China

Y Niu, S Wang, W Wen, S Li - Pacific-Basin Finance Journal, 2023 - Elsevier
This paper examines whether and how digital transformation impacts capital structure
adjustment speed. We find that digital transformation speeds up capital structure adjustment …

Corporate board and dynamics of capital structure: Evidence from UK, France and Germany

E Ezeani, F Kwabi, R Salem, M Usman… - … Journal of Finance & …, 2023 - Wiley Online Library
Theoretical arguments suggest that capital structure will adjust to the dynamics of the
corporate governance environment. In line with this prediction, we examine the impact of …

Voluntary CSR disclosure and CEO narcissism: the moderating role of CEO duality and board gender diversity

N Lassoued, I Khanchel - Review of Managerial Science, 2023 - Springer
This paper seeks to contribute to the existing business strategies and corporate social
responsibility (CSR) literature by examining the effect of CEO personality traits on CSR …

Board monitoring and capital structure dynamics: evidence from bank-based economies

E Ezeani, R Salem, F Kwabi, K Boutaine, Bilal… - Review of Quantitative …, 2022 - Springer
We examine the impact of board characteristics on the speed of adjustment and the capital
structure dynamics of firms in bank-based economies. Using 3927 firm-year observations …

Institutional ownership and corporate governance: evidence from Bahrain

AMAM Al-Sartawi, Z Sanad - Afro-Asian Journal of Finance …, 2019 - inderscienceonline.com
This study aims to investigate the relationship between institutional ownership and the level
of corporate governance in the Kingdom of Bahrain. A multi-regression analysis model was …

Corporate governance and dynamics capital structure: Evidence from Vietnam

T Nguyen, M Bai, Y Hou, MC Vu - Global Finance Journal, 2021 - Elsevier
This paper examines the relationship between corporate governance and speed of
adjustment (SOA) of capital structure for listed firms in Vietnam from 2000 to 2016. We first …

The effect of corporate sustainability performance on leverage adjustments

L Ho, M Bai, Y Lu, Y Qin - The British Accounting Review, 2021 - Elsevier
We examine the impact of corporate sustainability performance (CSP) on the speed at which
firms adjust their leverage ratios to the target levels for a large sample of 31 countries from …

Moderating role of audit quality in ESG performance and capital financing dynamics: insights in China

RMA Zahid, A Saleem, US Maqsood, J Sági - Environment, Development …, 2024 - Springer
This study uncovers the relationship of company's Environmental, Social, and Governance
(ESG) performance and capital structure in Chinese corporate sector. Additionally, we …