Corporate tax avoidance and firm value: The moderating role of environmental, social, and governance (ESG) ratings
AA Elamer, M Boulhaga… - Business Strategy and the …, 2024 - Wiley Online Library
In this study, we examine how managers in firms that have practiced tax avoidance
strategically use sustainability activities together with their tax avoidance practices. More …
strategically use sustainability activities together with their tax avoidance practices. More …
Connecting the dots: A systematic review of corporate social responsibility, information asymmetry, and economic implications
This paper conducts a comprehensive review of the theoretical and empirical connections
between Corporate Social Responsibility (CSR), Information Asymmetry (IA), and their …
between Corporate Social Responsibility (CSR), Information Asymmetry (IA), and their …
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 …
environmental, social, and governance (ESG) performance and corporate cash holdings in …
Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100
M Ghazwani, I Alamir, RIA Salem… - International Journal of …, 2024 - emerald.com
Purpose This study aims to examine the impact of corporate governance (CG) on anti-
corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it …
corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it …
Revolutionizing green business: The power of academic directors in accelerating eco‐innovation and sustainable transformation in China
This study investigates the relationship between academic directors and corporate eco‐
innovation in Chinese A‐listed firms in the context of the growing urgency of climate change …
innovation in Chinese A‐listed firms in the context of the growing urgency of climate change …
Cultural dynamics and tenure trajectories: how auditor tenure and culture influence key audit matters in the GCC
Purpose This study examines the impact of audit partner tenure on Key Audit Matters (KAM)
disclosures within Gulf Cooperation Council (GCC) countries. It explores how Hofstede's …
disclosures within Gulf Cooperation Council (GCC) countries. It explores how Hofstede's …
Audit committees' independence and earnings management in developing countries: evidence from MENA countries
T Almarayeh - Journal of Financial Reporting and Accounting, 2024 - emerald.com
Purpose This study aims to examine the under-researched relationship between audit
committee independence and earnings management in a number of emerging Middle …
committee independence and earnings management in a number of emerging Middle …
[HTML][HTML] The impact of oil and global markets on Saudi stock market predictability: A machine learning approach
This study investigates the predictability power of oil prices and six international stock
markets namely, China, France, UK, Germany, Japan, and the USA, on the Saudi stock …
markets namely, China, France, UK, Germany, Japan, and the USA, on the Saudi stock …
Management earnings forecast and technical innovation: the mediating effects of cost of debt
Purpose This study examines whether a firm's management earnings forecasts affect its
technical innovation activities. Our study also examines whether the cost of debt plays a …
technical innovation activities. Our study also examines whether the cost of debt plays a …
Corporate board reform and capital structure dynamics: evidence from UK
Theoretical arguments suggest that corporate board reform will influence firms' capital
structure choices. Consistent with this argument, we examine the impact of corporate board …
structure choices. Consistent with this argument, we examine the impact of corporate board …