The company that is synonymous with the application of science and technology manufacturing industry (Krmela et al., 2022). Manufacturing companies in Indonesia have been accustomed to use their production activities so far, because really helps company’s be more effective (Muchran, 2020). This study examines effect innovation efficiency on firm performance moderating role ownership concentrati...

The shift towards sustainability has resulted in more disclosures regarding environmental, social, and governance (ESG) issues. This study explores how ESG scores impact firm value the presence of concentrated ownership. sample consists 15,640 year observations across 46 countries from 2011–2020. results this show that score a positive association with value, supporting stakeholder theory. Furt...

The article investigates the relationship between ownership structure and the role played by the board of directors in the strategic decision process. A comparative case study of strategic decision processes indicates that ownership concentration, the nature of shareholders’ interests and the distribution of relevant knowledge affect the key functions performed by the board of directors, the in...

In this study, the impact of corporate social responsibility (CSR ) disclosure on idiosyncratic risk has been investigated concerning three stakeholder theory, information asymmetry, and risk management. It also goes further and explores the impact of some corporate governance mechanisms such as ownership structure, board characteristics, and incentive contracts on this relationship. To achieve...

This paper investigates the characteristics of firms that adopt persistent conservative financial policies. We are mainly interested in the determinants of the likelihood of firms adopting the persistent policies of low-leverage and high-cash holdings simultaneously. In this paper, we classify firms as financially conservative if they adopt both low-leverage and high-cash policies at the same t...

This article examines some of the institutional conditions that facilitated the development of equity markets in Brazil. A critical factor was the addition to corporate bylaws of protections for investors, which enabled relatively large corporations in Brazil to attract investors in large numbers. By availing themselves of this strategy, the fi rms generated a relatively low concentration of ow...

The purpose of this study is to investigate the potential effects of corporate governance (CG) elements on corporate social responsibility (CSR) disclosure. The annual reports of companies for the year 2007–2011 are examined to analyze the relationship between CG and CSR reporting. It considers the elements of CG such as board size, independent directors, foreign nationalities and women represe...