We examine the longitudinal relationship between corporate social responsibility (CSR)
performance and financial performance by investigating attributes among firms operating in …

Purpose This study aims to evaluate the adequacy of climate risk disclosure by providing
empirical evidence on whether corporate disclosure meets rising stakeholders’ demand for risk …

The aims of this study are threefold. Firstly, it examines the long-term improvement in the
corporate environmental, social and governance (ESG) performance. Secondly, it highlights the …

This study explores the relationship between organisational initiatives on social sustainability
embedded within firms' management control systems and their earnings quality. Using …

This study explores fiscal consolidations’ impact on non-performing loans (NPLs) in highly
indebted countries (HICs) following the global financial crisis (GFC) and subsequent …

Purpose This study uses instrumental stakeholder theory to explore the relationship between
corporate social performance (CSP) and financial performance in various market sectors. It …

This study explores the impact of corporate carbon emissions on idiosyncratic risk and capital
costs. Leveraging a dataset comprising 1016 company-year observations from Australian-…

This study has two main objectives. First, it refreshes investigations into research productivity
within the accounting and finance domains across Australian and New Zealand higher …

This study aims to evaluate the institutional role of intangible mechanisms such as organisational
values, beliefs, norms and common practices and their interaction with management …

This study investigates evolving corporate governance mechanisms within the context of an
emerging economy. Addressing a literature gap, this study analyses the influence of …