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Bridging the sustainability gap : unraveling the interplay of sustainability disclosure and cost of debt

Mubeen, Muhammad; Arslan, Hafiz Muhammad; Ashfaq, Khurram; … - In: Pakistan journal of commerce and social sciences 18 (2024) 1, pp. 181-225

In the contemporary corporate world, environmental responsibility has elevated the importance of sustainability disclosures and their impact on the cost of debt. Conducting the first comprehensive review in this domain, this study analyzed 76 articles from 2008 to 2022 using the Biblioshiny...

Persistent link: https://www.econbiz.de/10014525071

The effect of IFRS 8 on segments disclosure practices in South East Asia

Ashfaq, Khurram; Ur-Rehman, Shafique; Nhat Tan Nguyen; … - In: Journal of financial reporting & accounting : JFRA 22 (2024) 3, pp. 583-607

Persistent link: https://www.econbiz.de/10014635957

Nexus among green intellectual capital, green information systems, green management initiatives and sustainable performance : a mediated-moderated perspective

Riaz, Adil; Cepel, Martin; Ferraris, Alberto; Ashfaq, … - In: Journal of intellectual capital 25 (2024) 2/3, pp. 297-327

Persistent link: https://www.econbiz.de/10015056437

Testing the effects of fiscal policy shocks on output growth in recession and expansion : empirical evidence from developing countries

Rafique, Rabia; Nisar, Asad; Shah, Syed Sadaqat Ali - In: Economic change & restructuring 57 (2024) 3, pp. 1-26

Persistent link: https://www.econbiz.de/10015045360

Influence of senior executives characteristics on corporate environmental disclosures: A bibliometric analysis

Arslan, Hafiz Muhammad; Ye, Chengang; Siddique, Muhammad; … - In: Journal of Risk and Financial Management 15 (2022) 3, pp. 1-21

This study aims to synthesize the literature on the top management team (TMT) characteristics influence on environmental disclosures of public organizations and identify recent trends, key themes, influential journals, and authors. Our study recruited 88 research articles on the relationship of...

Persistent link: https://www.econbiz.de/10013201439

Influence of senior executives characteristics on corporate environmental disclosures : a bibliometric analysis

Arslan, Hafiz Muhammad; Ye, Chengang; Bilal; Siddique, … - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-21

Persistent link: https://www.econbiz.de/10013164994

Factors influencing stakeholder’s judgment on internal audit function’s effectiveness and reliance

Ashfaq, Khurram; Rehman, Shafique Ur; Haq, Moeez Ul; … - In: Journal of Financial Reporting and Accounting (2021)

Purpose: This study aims to explore the effectiveness and reliability of the performance of internal auditor by the stakeholders for their decision making. The absence of rules and regulations generates the debate that the non-standard reporting of the assessment of the internal controls...

Persistent link: https://www.econbiz.de/10012812333

Nexus among intellectual capital, interorganizational learning, industrial Internet of things technology and innovation performance : a resource-based perspective

Rehman, Shafique Ur; Ashfaq, Khurram; Bresciani, Stefano; … - In: Journal of Intellectual Capital (2021)

Purpose: The authors observe the influence of intellectual capital (IC) on innovation performance with the mediating role of interorganizational learning (IOL) in the Pakistani automotive industry. Besides, industrial Internet of things (IoT) technology is used as...

Persistent link: https://www.econbiz.de/10012812452

National culture and firm financial performance: A mediating role of firm financing decision

Farooq, Umar; Ahmed, Jaleel; Ashfaq, Khurram; Khan, … - In: Cogent Business & Management 7 (2020) 1, pp. 1-21

This study unfolds the role of national culture in determining the firm financial performance through channel of corporate financial policy. Sample size consists of 7623 non-financial sector firms from 13 Asian economies and fixed-effect model applies to estimates the regression. As the findings...

Persistent link: https://www.econbiz.de/10012657314

The effect of board and audit committee effectiveness on internal control disclosure under different regulatory environments in South Asia

Ashfaq, Khurram; Rui, Zhang - In: Journal of Financial Reporting and Accounting 17 (2019) 2, pp. 170-200

Purpose: The purpose of this paper is to investigate the internal control disclosure (ICDISC) practices in South Asia and compare those disclosure practices across enforced setting (India) versus comply or explain setting (Pakistan and Bangladesh). Further, whether the audit firm size moderates...

Persistent link: https://www.econbiz.de/10012074890