In the contemporary corporate world, environmental responsibility has elevated the importance of sustainability disclosures and their impact on the cost of debt. Conducting the first comprehensive review in this domain, this study analyzed 76 articles from 2008 to 2022 using the Biblioshiny...

This study aims to synthesize the literature on the top management team (TMT) characteristics influence on environmental disclosures of public organizations and identify recent trends, key themes, influential journals, and authors. Our study recruited 88 research articles on the relationship of...

This study aims to synthesize the literature on the top management team (TMT) characteristics influence on environmental disclosures of public organizations and identify recent trends, key themes, influential journals, and authors. Our study recruited 88 research articles on the relationship of...

The research examines the management accounting practices and its level of usage in services sector of Pakistan. For this purpose, banking companies, Insurance companies, Telecommunication companies and Computer Service companies were selected. The data was collected through adapted...

This paper aims to study the impact of merger & acquisition activity on post merger financial performance (absolute & relative) of companies engaged in the non-financial sector of Pakistan. There are total 16 companies selected which were engaged in the merger & acquisition during the period...

Purpose: This study aims to explore the effectiveness and reliability of the performance of internal auditor by the stakeholders for their decision making. The absence of rules and regulations generates the debate that the non-standard reporting of the assessment of the internal controls...

Purpose: The authors observe the influence of intellectual capital (IC) on innovation performance with the mediating role of interorganizational learning (IOL) in the Pakistani automotive industry. Besides, industrial Internet of things (IoT) technology is used as...

Purpose: The purpose of this paper is to investigate the internal control disclosure (ICDISC) practices in South Asia and compare those disclosure practices across enforced setting (India) versus comply or explain setting (Pakistan and Bangladesh). Further, whether the audit firm size moderates...

Purpose: This study aims to revisit the corporate social and environmental disclosure (CSED) practices of Pakistani companies using unique CSED index which measures the CSED through three dimensions such as theme, news type and nature of information. In addition, the effect of board...

This study unfolds the role of national culture in determining the firm financial performance through channel of corporate financial policy. Sample size consists of 7623 non-financial sector firms from 13 Asian economies and fixed-effect model applies to estimates the regression. As the findings...