An assessment of methods to deal with endogeneity in corporate governance and reporting research

SFA Khatib - Corporate Governance: The International Journal of …, 2024 - emerald.com
Purpose This study aims to conduct a comprehensive methodological review, exploring the
strategies used to address endogeneity within the realms of corporate governance and …

The need for energy efficiency and economic prosperity in a sustainable environment

W Chen, M Alharthi, J Zhang, I Khan - Gondwana Research, 2024 - Elsevier
Energy efficiency accounts for approximately 40% of the possibility of reducing greenhouse
gases. Mitigating climate change while maintaining economic growth is a critical challenge …

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 …

[HTML][HTML] Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?

B Komal, E Ezeani, M Usman, F Kwabi, C Ye - Journal of International …, 2023 - Elsevier
Going beyond the mere presence of the audit committee financial experts (ACFEs) within the
audit committee, we examine whether the educational profile, gender, and professional …

Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter?

D Tan, B Komal, E Ezeani, M Usman, R Salem - Environmental Science & …, 2022 - Elsevier
Carbon emission disclosures have lately gained considerable attention from investors,
public companies, and regulators due to their adverse impact on global warming. Our study …

Board characteristics and corporate cash holding: evidence from the UK, France and Germany

E Ezeani, RIA Salem, M Usman, F Kwabi - International Journal of …, 2023 - emerald.com
Board characteristics and corporate cash holding: evidence from the UK, France and Germany
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Audit quality and classification shifting: evidence from UK and Germany

M Usman, J Nwachukwu, E Ezeani… - Journal of Applied …, 2023 - emerald.com
Audit quality and classification shifting: evidence from UK and Germany | Emerald Insight Books
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …

The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions

M Usman, J Nwachukwu, E Ezeani - International Journal of …, 2022 - emerald.com
Purpose This paper aims to examine the impact of board characteristics on earnings
management (EM) among UK non-financial firms. Design/methodology/approach Using a …

How does board gender diversity drive the ESG performance‐cash holdings relationship? Evidence from China

M Marie, B Qi, AA Elamer, IN Khatatbeh… - … Journal of Finance & …, 2024 - Wiley Online Library
This study investigates the influence of board gender diversity on the relationship between
environmental, social, and governance (ESG) performance and corporate cash holdings in …

The relationship between religiosity and voluntary disclosure quality: a cross-country evidence from the banking sector

R Salem, E Ezeani, X Song - Review of Quantitative Finance and …, 2023 - Springer
This study examines whether there is a relationship between religiosity and voluntary
disclosure quality (VD_Q). We utilise a three-dimensional approach to capture the VD_Q on …