This study aims to examine the potential effect that corporate social responsibility practices (CSR) have on financial performance in ESG firms, using the moderating role of board characteristics. To test the moderating effect of the board characteristics in the relationship between CSR...

This study aims to examine the potential effect that corporate social responsibility practices (CSR) have on financial performance in ESG firms, using the moderating role of board characteristics. To test the moderating effect of the board characteristics in the relationship between CSR...

Several previous research studies have reported mixed results concerning the direct relationship between corporate governance and firm performance. Actually, the presence of innovation as a mediating variable within this relationship has not yet been fully established. Hence, this article's...

The purpose of this paper is to investigate the role of intellectual capital investment in improving the firm's market value, stakeholders' value and financial performance. Using data drawn from 21 listed companies in Tunisia Stock Exchange, we conducted two studies. On one hand, from using...

The present research raises the question of the intangible-related accounting information utility. Using a sample of 24 firms quoted on the Tunisian Stock Exchange (TSE), this study aims to clarify the links between the intangibles and the financial performance while distinguishing between the...

This study examines the effects of the personality variable, locus of control on TQM implementation, and the effect of TQM implementation on the financial performance of Tunisian manufacturing firms. The model is tested using structural equations, surveying 70 Tunisian firms. The causal analysis...