This article focuses on the relationship between the characteristics of the board of directors and the innovation policies in the Tunisian context from a cognitive perspective of corporate governance. The method used in this study is based on the regression analysis. We directly regress the...

L'objectif de ce travail de recherche consiste à examiner l'impact de la structure de propriété sur le niveau d'innovation des entreprises. Le cadre théorique proposé dans cette recherche se base sur le courant cognitif de gouvernement d'entreprise. Notre idée selon laquelle le dirigeant...

This paper's main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 DCs, the empirical results have indicated that the DCs most likely to adopt...

Purpose: The purpose of this paper is to investigate the direct and indirect links between environmental, social and governance (ESG) practices and financial performance using the mediate role of green innovation. Design/methodology/approach: To test the current study hypotheses, the authors...