Leveraging theoretical insights from Mike W. Peng's institution-based view, this paper
examines how mandatory corporate social responsibility investment regulations impact on …

This paper studies the effect of corporate social responsibility (CSR) and customer
relationships on the stock price during the COVID-19 pandemic. The empirical results show …

We examine the relationship between corporate cash holdings and promoter ownership for
a sample of Indian non-financial firms. Consistent with the arguments of the 'efficient …

The paper aims to investigate the effect of financial leverage, profitability, liquidity ratios,
cash holdings, and interest coverage ratios on the level of integrated reporting disclosure …

Purpose This study explores the complex interaction of environmental policies on corporate
cash and capital investment decisions. Design/methodology/approach The study utilizes a …

This research investigates the association between corporate social responsibility and cash
holdings, while also exploring the moderating effect of board gender diversity on this …

Purpose With corporate social responsibility (CSR) becoming mandatory, several firms in
India have been compelled into spending resources on CSR while their business strategy …

Purpose This paper aims to contribute to the corporate social responsibility (CSR) literature
by providing holistic insights into financial analysts' personal values, perceived behavioural …

Purpose This paper aims to analyse the effect of mandatory corporate social responsibility
expenditure (CSRE) on the performance of food and agribusiness firms in India …

Using China's mandatory CSR reporting program as a quasi-experiment, we examine the
changes in accounting conservatism in an emerging market setting and find that the …