The purpose of this study is to investigate the factors that impact (1) Global Reporting
Initiative-based sustainability reporting,(2) the adoption of assurance statements in …

This paper investigates the determinants of the cash holdings for a sample of Saudi firms
over the period 2006–2014, using static and dynamic panel models. Our results show that …

This study reviews the role of different financial theories such as, trade off theory, pecking
order theory and free cash flow theory in the decision making of corporate cash …

This paper contributes to studies on corporate liquidity management. It explores the
determinants of cash holdings of firms in emerging countries using panel data models. The …

With corporate cash holdings on the rise, stakeholders need to know, among other things,
what informs the companies' cash holding policies and whether there are any benefits to be …

Using a sample of 280 firms listed on the Pakistan Stock Exchange, we empirically
investigate factors that determine corporate cash holdings in different periods from 2005 to …

This paper examines the relationship between geopolitical risks (GPR) and corporate cash
holdings in emerging countries, where such kind of risks are more relevant. Our sample …

Purpose This study aims to investigate the impact of corporate governance compliance,
governance reforms and board attributes on operating liquidity of Pakistani listed non …

Purpose This study examines how Confucianism, as an informal system, alleviates manager–
shareholder conflicts and thus decreases managerial behavior of keeping higher levels of …

The study investigates the effect of principal-principal (PP) conflicts on corporate cash
holdings. By examining a sample of Chinese listed firms over the period 2003–2016, we …