Intellectual capital literature review: measurement, reporting and management

R Petty, J Guthrie - Journal of intellectual capital, 2000 - emerald.com
The rise of the “new economy”, one principally driven by information and knowledge, is
attributed to the increased prominence of intellectual capital (IC) as a business and research …

The effect of independent directors' characteristics on firm performance: Tenure and multiple directorships

N Reguera-Alvarado, F Bravo - Research in International Business and …, 2017 - Elsevier
In this paper, we analyze how the tenure and the number of directorships of independent
directors may influence the relationship between board independence and firm …

ESG and firm performance: The role of size and media channels

E Bissoondoyal-Bheenick, R Brooks, HX Do - Economic Modelling, 2023 - Elsevier
Focusing on the environmental, social, and governance (ESG) factors is important as it
affects the firm's capability to raise capital and attract investors, and hence, firm performance …

Greenwashing behavior and firm value–From the perspective of board characteristics

P Chen, AA Dagestani - Corporate Social Responsibility and …, 2023 - Wiley Online Library
With increasing environmental pressures on companies, they are beginning to disclose
corporate social responsibility reports actively. However, some studies point to …

[PDF][PDF] Economic recovery by develo** business starategies: mediating role of financing and organizational culture in small and medium businesses

M Umair, A Dilanchiev - Proceedings book, 2022 - academia.edu
This research aims to examine the link between small and medium-sized businesses'
performance and total quality management. There is a focus on how company culture affects …

Study on the Relationship between CSR and Financial Performance

SJ Cho, CY Chung, J Young - Sustainability, 2019 - mdpi.com
This study analyzed whether a systematic relationship exists between corporate social
responsibility (CSR) performance and corporate financial performance using 191 sample …

The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable

M Mahrani, N Soewarno - Asian Journal of Accounting Research, 2018 - emerald.com
Purpose The purpose of this paper is to determine the direct influence of the mechanism of
good corporate governance (GCG) and corporate social responsibility (CSR) on financial …

The impact of voluntary sustainability reporting on firm value: Insights from signaling theory

W Friske, SA Hoelscher, AN Nikolov - Journal of the Academy of Marketing …, 2023 - Springer
The purpose of this study is to examine the relationship between voluntary sustainability
reporting and firm value, as measured by Tobin's q. We test three main hypotheses …

Do ESG controversies matter for firm value? Evidence from international data

A Aouadi, S Marsat - Journal of business ethics, 2018 - Springer
The aim of this paper is to investigate the relationship between environmental, social, and
governance (ESG) controversies and firm market value. We use a unique dataset of more …

Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey

C Kuzey, A Uyar - Journal of cleaner production, 2017 - Elsevier
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 …