Purpose: This study aims to investigate two important research questions. First, this research examines the impact of real earnings management on investment inefficiency of the non-financial listed firms in Pakistan. Second, this research further explores the moderating role of short-term debt...

Relying on the resource dependence theory, this study investigates the effect on intellectual capital efficiency and its components of having board members who are former bureaucrats, using a sample of banks in Turkiye. The study uses a sample of 344 fırm-year observations of banks in Turkiye...

Purpose- This paper aims to present a ‘moderated mediation model' covering the nexus between entrepreneurial self-efficacy (ESE) and entrepreneurial intentions (EI) by comparing an emerging market (China) and a mature market (Spain). By drawing on the theory of planned behaviour (TPB) and...

This study delves into an interesting nexus of corporate governance mechanism and corporate social responsibility (CSR) disclosure in the Chinese listed firms. This research edifies the prevailing literature by integration of neo-institutional theory and empirical examination of the impact of...

This paper examines the investment-cash flow sensitivities (ICFS) controversy as a representative of financial constraints by investigating the panel data of 288 listed firms from Pakistan. Panel data methodology along with First Difference Generalized Method of Moments (GMM) technique is used...