Modern-day firms, both small and medium enterprises (SMEs) and large listed firms (LLFs) practice distinct investment appraisal approaches known as conventional and sophisticated capital budgeting techniques. Despite these prominent developments, the extant literature is yet to empirically...

The Board of Directors (BOD) is responsible for making strategic decisions within a company and holds significant influence over corporate social responsibility (CSR) policies and their disclosure. Furthermore, financial performance plays a vital role in this relationship, as a strong financial...

There are legal requirements for a bank to be officially listed on the Vietnam stock exchange; hence by the end of 2020, Vietnam's banking industry had 43% of banks officially listed on the stock exchange and 57% of banks not officially listed. Accordingly, the difference between these two groups...

This study aims to provide empirical evidence regarding the impact of the COVID-19 pandemic on banking performance in Indonesia. This study examines differences in Indonesian banking performance before and during the COVID-19 pandemic. Banking performance in this study was measured using the...

This study investigates how environmental, social, and governance (ESG) disclosures influence the performance of listed Saudi Arabian companies. The study used unbalanced panel data obtained from the Bloomberg database (2010-2020). The results show that ESG has significantly reduced TOBINSQ but...

Assessing the performance of social enterprises is gaining popularity in the academic world in recent years. However, different studies focused on different dimensions of performance evaluation. For instance, some studies measured social performance of the social enterprises while others paid...

This paper investigates the effect of the human capital of directors on the financial performance of Vietnamese-listed companies. The dynamic system generalised method of moments (system GMM) estimator is used to examine a panel data-set consisting of 315 firm-year observations over a four-year...

The purpose of the study is to consider and measure the intellectual capital towards the financial performances of the local banks in Malaysia. The study will implement the Value Added Intellectual Coefficient (VAIC) method to evaluate the financial performances of the ten local banks in...

This article scrutinizes the leader’s emotional intelligence effect on the enterprises’ performance (diversification is the main strategy). After the theoretical discussion which approaches our subject matter, we propose our research assumptions. Thus, this research attempts to answer our...

The study aims to provide empirical evidence for a one-way relationship between corporate environmental responsibility (CER) and financial performance (FP) in the banking industry, with special consideration into the moderating role of legal regulations and ownership structures. Net interest...