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 research examines the association between audit committee characteristics (e.g., audit committee presence, audit committee meetings, audit committee size, audit committee financial expertise, audit committee independence, and audit committee effectiveness) and sustainability disclosures by...

This research examines the association between audit committee characteristics (e.g., audit committee presence, audit committee meetings, audit committee size, audit committee financial expertise, audit committee independence, and audit committee effectiveness) and sustainability disclosures by...

Using data of 1,457 Chinese A-share listed enterprises from 2012 to 2021, this study investigates the impact of regional digital finance development on inefficient corporate investments. Data for core explanatory variables, including Digital Finance and Breadth, were obtained from the Peking...

Purpose This study aims to examine the influence of organizational flexibility (OF) and shared vision (SV) on sustainable competitive advantage (SCA) with the mediation role of responsible innovation (RI) in the manufacturing industry of a developing country. Furthermore, big data analytics...

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...