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The objective of this work is to study corporate governance (CG) and the financing of small and medium sized enterprises (SMEs) from a gender perspective. Particularly, the participation of women in the holding, administ...

The goal of this paper is twofold. First, we put together, for the first time, quantitative measures on the quality of the corporate governance and the ownership structure for 65 non-financial listed companies in Argenti...

Corporate governance refers to the structure of mechanisms and institutions which monitor and supervise companies. This structure is determined by the interplay of political, social and cultural factors which impact the ...

The main aim of this analysis is to examine how corporate governance alter the effect of financial performance and debt on stock prices. Secondary sources, such as documents and literary evaluations, were used to collect...

This study explores the opportunities and challenges facing African businesses in contributing to the achievement of the United Nations Sustainable Development Goals within the frameworks of Agenda 2030 and Agenda 2063, ...

This study examines how environmental performance influences firm value through corporate reputation and investigates the moderating role of corporate governance. Using panel data from Chinese listed chemical manufacturi...

A growing interest in the phenomenon of economic opportunism can be mainly explained by new institutional economics (NIE). It has changed the limitation of that phenomenon into the main method of increasing the efficienc...

Based on the bibliometric and visualization analysis of relevant board governance research literature from 2003 to 2022, this study summarizes and outlines the knowledge structure, hot topics, and future research directi...

This study investigates the nexus between Environmental, Social, and Governance (ESG) activities and firm value within the specific context of Vietnam, an emerging market, moving beyond a simplistic direct linkage to asc...

The purpose of this study was to establish the role of public audit in ensuring transparency and accountability in corporate governance under varying institutional systems. The analysis encompassed six companies from Aus...

The main objective of this research paper is to examine the impact of board size and ownership concentration, representing corporate governance mechanisms, on agency costs in large Croatian companies. Furthermore, debt...

European companies currently operate in a business environment marked by increasing regulatory complexity and heightened expectations regarding sustainability and transparency. Environmental, Social, and Governance (ES...

Purpose:: The study examines the intricate relationships among Environmental, Social, and Governance (ESG) factors, Financial Technology (FinTech), board-specific skills, and audit committee expertise. It also assesses h...

The current research utilizes a firm-level panel dataset of Chinese A-share listed companies from 2008 to 2020 to investigate how sustainable-oriented investor penetration (SIP) affects corporate carbon emission efficien...

Abstract This study investigates the effect of board structure on accrual and real earnings management in Ethiopia. Before the enactment of Proclamation No. 1248/2021 and the subsequent official market launch in 2025, Et...

Aurora Layar Group (Aurora) had been experiencing losses for three consecutive years since 2017. Among factors contributing to these losses were high depreciation due to high capital expenditure and recognition of impair...

Resumo O presente artigo explora a complementaridade entre a economia política e os estudos sociais das finanças para compreender a variedade de mecanismos pelos quais o capital financeiro se articula com a (re)produç...

The Pacific Alliance — comprising Peru, Chile, Mexico, and Colombia — ranked as the world’s leading copper mining bloc in 2024 and holds a significant share of critical and commodity minerals such as molybdenum, li...

The recognition of the company and its products, its positive perception among stakeholders are important drivers of sustainable development, which together generate constant sales, provide high margins and strengthen co...

Environmental, social, and governance (ESG) considerations are becoming increasingly vital in evaluating corporate performance and addressing global challenges. This study examines the ESG emphasis of leading companies i...