Showing papers by "Collins G. Ntim published in 2023"
TL;DR: In this article , the authors examined the extent to which UK higher education institutions make voluntary disclosures relating to risk management practices, and investigated whether composite governance quality index and senior management team characteristics can influence such risk disclosures.
4 citations
TL;DR: Wang et al. as mentioned in this paper used Chinese firms' data from 2010 to 2017 to explore the effect of social trust on environmental performance and found that firms in areas with high levels of trust are associated with improved environmental performance, indicating altruistic reflections in their corporate decision-making.
1 citations
TL;DR: In this paper , the impact of board committee indexes on the relationship between Environmental, Social, and Governance (ESG) disclosure, and accounting-and market-based performance measures of multinational enterprises (MNEs) was examined.
Abstract: The study examines the impact of board committee indexes on the relationship between Environmental, Social, and Governance (ESG) disclosure, and accounting- and market-based performance measures of multinational enterprises (MNEs). Using quantile regression analysis and a large balanced panel data of 500 multinational companies operating in 40 countries from 2009 to 2019 (i.e., 5500 firm-year observations), we uncovered the following significant associations: (i) a positive relationship between ESG disclosure and accounting performance indicators for large-sized MNEs, but this relationship is counteracted by the negative influence of the audit and sustainability committee indexes; (ii) the association between market-based performance outcomes and ESG disclosure is positively affected by the compensation, nomination, and sustainability committee indexes, while it is negatively influenced by the audit committee index; (iii) the combined board committee index has varying impacts on the connection between the components of ESG disclosure, and accounting and market-relevant performance metrics for different sizes of MNEs; and (iv) while the audit and sustainability committee indexes exert negative effects on the relationship between the components of ESG disclosure and performance measures, these effects are countered by the positive moderating impacts of the compensation and nomination committee indexes. The study concludes by discussing the policy implications of these results.
TL;DR: In this article , the authors investigated how strategic deviation affects the cost of debt financing and found that firms with higher strategic deviation incur higher costs of debt, and that operational risk, information risk, and agency risk are influential in determining the nexus between strategic deviation and the cost.
TL;DR: In this paper , the authors provide a comprehensive, international, multi-discipline and multi-methods systematic literature review (SLR) of the existing corporate social responsibility (CSR) and corporate financial performance and non-financial performance measures research in tourism firms.