The government in emerging economies often moves firstly in issuing regulations to push the firms follow some social commitments. Natural resource-based firms in Indonesia are the first movers to be required for mandatory CSR disclosure. This study explores how the efficiency of those firms was...

The paper assessed linkage amongst governance mechanisms and efficiency of insurers in Kenya over 8 year period from 2013 to 2020. The study estimated the efficiency of insurers using DEA approach in light of previous literature during the first stage. During the second stage, the bias-corrected...