Compared to residential and commercial buildings, hotels use a high amount of resources in their operation, particularly electricity, water and gas. Resource use in hotels is influenced by both hosts and guests, however initiatives to reduce consumption are typically initiated by the host. To...

This study examined the influence of gender diversity on capital structure decisions among Ethiopian banks from 2010 to 2022. Clarifying the relationships between board composition and strategic financing choices carries academic and practical significance. Research questions focused on whether...

The study aims to investigate the nexus between financing decision, ownership type and financial performance of listed non-financial companies in Ghana. Data were selected from 22 listed non-financial companies on the Ghana Stock Exchange from the years 2010 to 2021. A non-parametric estimation...

In recent research, there has been increased attention on the chairman's role in companies' adoption of non-financial reporting. However, no empirical research has explored the chairman's role in improving the quality of integrated reporting (IR). Using the agency theory, this study responded to...

The study investigates the effects of financial accounting services on SMEs' financial performance. The agency theory was used in the research. The study used a quantitative strategy and a survey method to acquire the essential data for the project. The study used a sample of 320 SMEs to carry...

The main objective of this study is to empirically examine the impact of REM on various aspects of investment efficiency, including overinvestment and underinvestment. By examining the interplay between these complex constructs, this research endeavors to provide deeper insights and contribute...