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11.
Haseeb Ur Rahman;Muhammad Zahid;Amin Jan;Mamdouh Abdulaziz Saleh Al-Faryan;Khaled Hussainey; 《Business Strategy and the Environment》2024,33(2):661-678
This study aims to inquire whether it is the mere female directors or their certain attributes that improve the quality of corporate sustainability disclosures (QCSD). Annual and sustainability reports are used to obtain data for 300 non-financial Pakistani listed companies selected through stratified random sampling for the period 2012–2021. The study employed ordinary least squares with panel-corrected standard errors to test research hypotheses. The findings that neither support “tokenism” nor “critical mass” assumptions revealed that firms with female directors on the board, regardless of how many, have better QCSD than others. Similarly, the proportion of female directors on the board and audit committee also showed a positive association with QCSD. The positive role of independent female directors and their experience was slightly more pronounced than the executive female directors and their experience in improving QCSD. Likewise, the positive effect of female directors' business-related education was marginally higher than their non-business education in improving QCSD. Furthermore, female directors' master's or above level of education had a significant positive, while their bachelor's or below level of education had no significant association with QCSD. The study offers several theoretical and practical implications. 相似文献
12.
Al-Faryan Mamdouh Abdulaziz Saleh Dockery Everton 《Review of Quantitative Finance and Accounting》2021,57(1):61-90
Review of Quantitative Finance and Accounting - We study the informational efficiency of the Saudi stock market (SSM), while accounting for corporate governance change, based on single, multiple,... 相似文献
13.
Haseeb Ur Rahman;Muhammad Zahid;Parvez Alam Khan;Mamdouh Abdulaziz Saleh Al-Faryan;Khaled Hussainey; 《Business Strategy and the Environment》2024,33(6):5423-5444
The majority of the prior empirical literature that inquired about the direct role of corporate sustainability practices (CSP) as a composite construct in mitigating earnings management (EM) has produced equivocal outcomes. Therefore, this study examines the role of CSP not only as a combined construct but also as its three separate dimensions—social, economic, and environmental sustainability in restricting EM directly and with the distinct moderation of firm size that has rarely been probed in the past. Using the data of 255 Pakistani companies from 2018 to 2022, the estimations of ordinary least squares with panel-corrected standard errors revealed that CSP and its separate dimensions significantly control accruals-based earnings management, and all these relationships are further amplified by the moderation of firm size. However, neither CSP nor any of its dimensions, either directly or with the moderation of firm size, have a significant role in reducing real-based earnings management. The additional analysis also validated these findings but only for large companies rather than small companies after splitting the sample based on the firm's size. The findings endorse the stakeholder theory and ethical perspective but oppose managerial opportunism in Pakistan. Besides enriching the existing body of knowledge, this research also offers several important implications for the theory, methodology, practice, and policy. 相似文献
14.
Rolle Remi Ahuru Romanus Osabohien Mamdouh Abdulaziz Saleh Al-Faryan Eseosa Joy Sowemimo 《Managerial and Decision Economics》2023,44(1):388-398
This study examined the impact of information and communication technology (ICT) on unemployment among the countries in West Africa Monetary Zones (WAMZ) for the period 2005–2020. The study engaged the data sourced from World Bank Development Indicators (WDI), International labour organisation (ILO) and International Telecommunication Union (ITU). The study estimated the fixed and random effect models and pooled mean group estimators. The results indicate a negative and significant effect of ICT adoption on unemployment among countries of WAMZ. On the other hand, the magnitude of the effects differs, depending on the indicator of ICT being examined. 相似文献
15.
We present an overview of the literature that links capital structure and factor-product markets. These studies relate some elements of the modern financial theory to the stakeholder theory, industrial organization, and firms' strategic management. Three main points are highlighted. First, the relevant role of non-financial stakeholders in capital structure design. Second, the interactions between capital structure and market structure. Third, the two-direction effect between the firm's capital structure and its strategic behavior in product markets. Our study aims to build an index for the existing works to guide researchers for new ideas and possible advances. 相似文献