The purpose of this study is to extend prior research on this topic by investigating whether the impact of ownership concentration moderates the link between corporate social performance (CSP) and financial performance (FP). This study uses a set of unique, hand-collected pollution control data...

This study uses mandatory disclosures of environmental expenditures for public companies in Taiwan, to examine the impact of investment in pollution control on long-run financial performance. We break down pollution control investments into the following two categories by analyzing the content...

Purpose: In the digital economy, as artificial intelligence applications increase, big data analytical capability (BDAC) plays a crucial role, and intellectual capital is growing in importance. This study aims to examine the possible benefits and effects of intellectual capital, BDAC and...