institutional investors and a strong CSR performance act as deterrents to large shareholder expropriation, which refers to the …. Second, CSR plays a mediating role, elucidating that institutional investor engagement not only directly impacts governance … but also indirectly shapes large shareholder behavior through CSR. Third, institutional ownership moderates the site …

(CSR) and firm’s performance nexus. The proposed model explains how, the positive association between CSR and firm …, based on the agency theory, institutional investors (as a homogeneous group) positively moderates the CSR and firm … in the sustainable CSR and firm performance relationship. The current study explored some of the major theoretical …

Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting … Stock Exchange (Tadawul) during the 2016-2021. The empirical result shows that CSR reporting mitigates REM practice in the … ownership strengthens the CSR-REM relationship. The study's results remain robust even after conducting sensitivity and …

This article aims to investigate whether institutional investors aid in lowering the cost of debt using a sample of 311 … the cost of debt using pooled ordinary least squares and fixed effects models and find that institutional ownership has a … negative relationship with the cost of debt in both models. The fixed effects model also shows that profitability, growth …

short-term debt. Consequently, Leverage does not affect ICDs since the debt lenders have less intention to interfere with …

behaviours may not reduce the agency cost of debt. Our results are robust to a battery of tests. Our results have implications …

The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning … on yearly basis from 2016-2020. Information on CSR is extracted from the top 100 sustainable businesses announced by … negative relationship between CSR and earning management. High socially responsible firms are less likely to engage in earning …

SmartPLS4), the findings confirm the direct effect of corporate governance on corporate social responsibility (CSR). In … addition, this study highlights the indirect correlation between CSR and bank performance via two mediators: customer … corporate governance and CSR and implement effective corporate governance mechanisms to enhance practical performance. …