This study investigates the relevance of sustainability committees’ presence and composition to waste management practices which is still unknown in the literature. Based on a panel of firms listed in 42 countries from 2002 to 2019, we document positively significant (insignificant)...

Extant literature on board gender diversity focuses on the main pillars of sustainability while ignoring the important subdimension – waste management. Using a sample of 8,365 firm-year observations for the period 2002–2017 from 37 countries, we provide novel empirical evidence that board...

We examine the impact of Australia's Remuneration Amendment Act 2011 on CEO compensation and its spill-over effect on cash holdings to better understand how the new legislation affects the principal–agent relationship. Using a sample of ASX top 300 firms from 2004 to 2015, we find that the Act...

This paper examines whether board gender diversity affects corporate cash holdings using S&P 1,500 index firms in the US for the period 2006–2015. We document a significantly negative relationship between board gender diversity and cash holdings. We also find a strong negative effect of female...

This paper examines the effect of board gender diversity on renewable energy consumption. Using a panel of 11,677 firm-year observations from the USA for 2008–2016, we find a positive relationship between board gender diversity and renewable energy consumption. Moreover, boards require two or...

This study investigates the dynamic relationship between intellectual capital (IC) and firm performance (FP) through system generalized methods of moments, when previous studies produced divergent results based on static OLS or fixed-effects estimations. Based on 571 listed firms in Australia...

Despite the great importance attributed to Intellectual Capital (IC) in the past two decades or so, its measurement and management have remained elusive, mainly because of inappropriate prior models of IC measurement. The purpose of this study was, therefore, to make adjustments to an existing...

We examine the association between board gender diversity and corporate dividend payout. Our results suggest that although board gender diversity impacts positively on dividend payments, this is only conspicuous in widely held firms. However, when ownership concentration is high, board gender...

We revisit the evidence presented in Martinez et al. (2007) using new data and estimation techniques that take into account unobserved firm heterogeneity. The results of the earlier study are found to be robust to the new procedures since performance of family firms continues to be superior to...

We examine the hierarchy of earnings benchmarks in Australia. Our results demonstrate a disconnect between the actions managers appear to take, and the market reaction to firms exceeding or just missing earnings benchmarks. The actions of managers appear consistent with them acting in a manner...