Purpose This study aims to explore the moderating role of board gender diversity (BGD) in relationship between corporate governance mechanisms (i.e. size, independence, chief executive officer (CEO) gender, CEO duality and ownership concentration) firm risk-taking. Design/methodology/approach Using a sample 192 non-financial publicly traded Italian firms over 2014–2018, this tests proposed research hypotheses assess effect BGD. Findings Drawing on agency theory resource dependence theory,...

Abstract This study examines the effect of board gender diversity (BGD) and sustainability committees on environmental performance. Using a quantile regression approach sample publicly listed firms in Italy, we find that BGD have different effects firms' performance over points conditional distribution. shows greater quantitative impact performing better environmentally are positively related to We further discover large Italian reach critical mass three female directors maintain stronger...

Purpose This paper examines the moderating role of capital structure decisions in relationship between research and development (R&D) investment small medium enterprises (SMEs) performance. Design/methodology/approach Based on panel data 1,357 European SMEs from 2014 to 2020, this study employs a generalized method moments (GMM) regression examine R&D-performance link through structure. Findings The results show that R&D equity financing positively significantly influence Debt...

This paper seeks to contribute the burgeoning research on corporate governance and development (R&D) by exploring contingent role of firm size its crucial in defining conditions for competitive advantage. Using a generalised method moments (GMM) estimator sample U.S. publicly traded pharmaceutical firms from 2009 2018, we test several hypotheses related relationship between R&D investment. Our findings show importance institutional context point out configurations practices that lead high...

Purpose This paper aims to provide deeper insights into the relationship between board gender diversity (BGD) and accounting conservatism by exploring mediating role of corporate social responsibility (CSR) underlying this relationship. Design/methodology/approach The authors sample 10,252 firm-year observations from 932 publicly listed firms in 15 European countries over 2010–2020 period. conduct several models for panel data, applying mediation mechanisms, Heckman two-stage model...

The proliferation of bank M&A has been a global phenomenon. In many emerging economies, often driven by policies for restructuring the banking industry in hope improving stability financial system. Pakistan market is relatively new and characterized several unique features. this regards, our study aim to examine impact pre post on bank’s performance during period (2004-2015). Our results reveal that liquidity, profitability investment ratios banks are positively significantly increased...

Abstract This paper examines the role of debt financing in relationship between corporate governance and research development (R&D) investment using a sample publicly traded U.S. pharmaceutical firms from 2009 to 2018. The results show positive significant association mechanisms (such as board size, independence, gender diversity, ownership concentration) R&D negative investment. In addition, we that plays moderating partial mediating Specifically, attenuates effect size on...

Abstract The importance of board gender diversity (BGD) is well recognized due to its potential enhance corporate governance and bring diverse perspectives decision‐making processes. However, empirical evidence on benefits, particularly for earnings management (EM), remains inconclusive, reflecting the complex dynamics within boards. Given inconsistent BGD–EM relationship, researchers are left examine how, if at all , two associated, often encountering mixed results that complicate...

The purpose of this paper is to investigate the capital structure family firms in a context crisis. Specifically, it aims discover whether and how determinants their have different impact on firms’ leverage before during recent global financial Considering pecking order theory (POT), trade-off (TOT), agency (AT), study analyzes 1,502 Italian medium comparing pre-crisis (2005-2007) crisis (2008-2010) periods. This research shows that current liquidity, asset structure, costs are most...

Purpose The purpose of this paper is to examine the role accounting in enactment Napoleonic imperial project Tuscany and Kingdom Naples early nineteenth century. Design/methodology/approach study adopts Foucauldian theoretical framework governmentality a comparative approach highlight similarities differences between two regions. Findings presence different cultural understandings structures power meant that mirrored reinforced existing structure, whereas practices were constitutive...

This study aims to examine the effectiveness of corporate governance mechanisms by analysing influence board structure on firm performance. A sample 224 non-financial publicly traded Italian firms is selected test proposed research hypotheses and evaluate firm’s efficiency adopting a data envelopment analysis (DEA) approach. The findings show that are crucial in performance listed firms. results inclines declines DEA rankings associated with characteristics boards. Additionally, many...

Purpose This paper aims to examine the role of technological capability in relationship between corporate governance and small medium-sized enterprise (SME) performance. Design/methodology/approach Using panel data comprising 1,357 European SMEs from 2014 2020, this examines how acts as a mediator moderator within governance-performance nexus. Findings The results show positive significant link mechanisms SME performance, well In addition, that plays crucial moderating mediating...

The purpose of this study is to make a comparative analysis banking sector performance before and after the Merger Acquisition (M&A). based on accounting measures test impact pre post M&A financial banks in Pakistan during period 2004-2015. results reveal that liquidity, profitability investment ratios are positively significantly increased M&A. However, it also indicates solvency not statistically significant In light these results, suggests implications for both theory practice...