Environmental, social and governance disclosure and default risk

M Atif, S Ali - Business Strategy and the Environment, 2021 - Wiley Online Library
We investigate whether environmental, social and governance (ESG) disclosure is related to
default risk. Using a sample of US nonfinancial institutions from 2006 to 2017, we find that …

[HTML][HTML] ESG, dividend payout policy and the moderating role of audit quality: Empirical evidence from Western Europe

RMA Zahid, A Taran, MK Khan, IC Chersan - Borsa Istanbul Review, 2023 - Elsevier
This study investigates the relationship between environmental, social, and governance
(ESG) scores and dividend policies, considering the moderating role of audit quality. Based …

[HTML][HTML] Information asymmetry and dividend payout in an emerging market: Does corporate governance quality matter?

A Al-Hiyari, MC Kolsi, A Lutfi, AS Shakkour - Journal of Open Innovation …, 2024 - Elsevier
Numerous studies have explored the impact of information asymmetry on firms' dividend
policies. These studies have generally focused on advanced capital markets and have …

The impact of audit committee attributes on the quality and quantity of environmental, social and governance (ESG) disclosures

M Arif, A Sajjad, S Farooq, M Abrar… - … : The International Journal …, 2021 - emerald.com
Purpose The purpose of this research is to ascertain the impact of audit committee (AC)
activism and independence on the quality and quantity of environmental, social and …

Environmental, social and governance disclosure's impacts on earnings management: Family versus non-family firms

JM Borralho, R Hernández-Linares… - Journal of Cleaner …, 2022 - Elsevier
Firms may strategically disclose corporate social responsibility (CSR) activities to
compensate for their earnings management practices and, in this way, deflect stakeholders' …

Impact of corporate governance on dividend policy: A systematic literature review of last two decades

D Das Mohapatra, P Panda - Cogent Business & Management, 2022 - Taylor & Francis
The present study endeavours to perform a systematic review of the literature related to the
impact of corporate governance on dividend policy in the last two decades. This study uses …

Impact of board gender diversity on dividend payments: Evidence from some emerging economies

A Saeed, M Sameer - International Business Review, 2017 - Elsevier
This study investigates the impact of board gender diversity on dividend payments in the
context of emerging economies. Using a dataset of listed firms from India, China and Russia …

Board characteristics and dividend payout decisions: Evidence from Indonesian conventional and Islamic bank

MU Mai, T Djuwarsa, S Setiawan - Managerial Finance, 2023 - emerald.com
Purpose This study attempts to examine the relationship between board characteristics and
dividend payout decisions of conventional and Islamic banks. Design/methodology …

Corporate governance and dividend pay-out policy in UK listed SMEs: The effects of corporate board characteristics

MH Elmagrhi, CG Ntim, RM Crossley… - International Journal of …, 2017 - emerald.com
Purpose The purpose of this paper is to examine the extent to which corporate board
characteristics influence the level of dividend pay-out ratio using a sample of UK small-and …

CEO power and the likelihood of paying dividends: Effect of profitability and cash flow volatility

S Sheikh - Journal of Corporate Finance, 2022 - Elsevier
This study empirically investigates the relation between CEO power and the likelihood of
dividend payouts. It argues that powerful CEOs pay dividends to establish reputation in …