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Ahmed Ahmed Elamer

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Articles

  1. Mohammad Aladwan & Husni Samara & Omar Alsinglawi & Ahmed A. Elamer & Maha W. Moustafa, 2025. "Do Women on Boards Drive Corporate Sustainability? Evidence From the European Union," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8144-8160, November.

    Cited by:

    1. Aljawarneh, Nader Mohammad & Al Daabseh, Tariq Khairo Issa & Alomari, Khaled Abdel Kader & Alazzam, Farouq Ahmad Faleh & Alqudah, Mohammad Zakaria & Alslaibi, Naji Anton & Abu Huson, Yazan & Almarashd, 2026. "Innovation under the Unique Pressures of Energy Transition: Can CSR Strategy Buffer ESG Controversies in EU Firms," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 16(2), pages 407-417, January.

  2. Amr S. Abdallah & Hala Amin & Mohammed Abdelghany & Ahmed A. Elamer, 2025. "Antecedents and consequences of intellectual capital: a systematic review, integrated framework, and agenda for future research," Management Review Quarterly, Springer, vol. 75(4), pages 3067-3118, December.

    Cited by:

    1. Fakhreddine, Nour & Taher, Hanadi & Mourad, Abbas, 2025. "Intellectual and Social Capital, Energy, and Resource Rents as Drivers of Economic Growth in Middle East and North Africa: Evidence from Panel ARDL Analysis," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 16(1), pages 622-632, December.

  3. Merna Saleh & Hala M. G. Amin & Ahmed A. Elamer, 2025. "Corporate Social Responsibility, Tax Behavior, and Institutional Context: An Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 7293-7309, November.

    Cited by:

    1. Li, Ruiqian & Huang, Tong & Ramanathan, Ramakrishnan, 2026. "Turning perception into impact: ESG risk perception and ESG controversies," Research in International Business and Finance, Elsevier, vol. 81(C).
    2. Li, Ruiqian & Tang, Xiaoxuan & Dong, Jihui & Zhong, Ma, 2026. "Green transmission or greenwashing? The spillover effects of customers’ ESG comment letters in supply chain," Economic Modelling, Elsevier, vol. 159(C).
    3. Khanh Huy Nguyen & Mai Dong Tran & Viet Tien Ho, 2026. "Mapping the Nexus Between Sustainable Consumption and Corporate Social Responsibility: Intellectual Structure, Evolution and Research Agenda," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(4), pages 5969-5988, July.

  4. Karim Mahran & Ahmed A. Elamer, 2025. "Shaping ESG commitment through organizational psychological capital: The role of CEO power," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 690-707, January.

    Cited by:

    1. Muhammad Jameel Hussain & Yang Qian & Muhammad Usman & Khalil Hussain, 2025. "Leading Green: The Role of CEO Social Trust and Governance in Driving Sustainable Innovation," Business Strategy and the Environment, Wiley Blackwell, vol. 34(8), pages 10256-10277, December.
    2. Li, Ruiqian & Huang, Tong & Ramanathan, Ramakrishnan, 2026. "Turning perception into impact: ESG risk perception and ESG controversies," Research in International Business and Finance, Elsevier, vol. 81(C).
    3. Xu, Yongbo & Li, Yan & Tang, Na, 2025. "How does CEO power affect the supply chain costs sharing?," Finance Research Letters, Elsevier, vol. 83(C).

  5. Mohamed Marie & Baolei Qi & Ahmed A. Elamer & Ibrahim N. Khatatbeh & Eltayyeb Al‐Fakir Al Rabab'a, 2025. "How does board gender diversity drive the ESG performance‐cash holdings relationship? Evidence from China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(3), pages 2705-2723, July.

    Cited by:

    1. Lee Roberts & Yang Wang & Ahmed A. Elamer, 2025. "Do Vice Chancellors' Career Horizon Matter for University Sustainability Performance? The Moderating Role of Soft Information," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(3), pages 2964-2980, July.
    2. Fadi Alkaraan & Khaled Hussainey, 2026. "Editorial: Current Issues in Governance, Economics and Finance: Toward Ecosystems," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 31(3), pages 4330-4333, July.

  6. Hady O. Abozeid & Ahmed A. Elamer & Eman F. Attia, 2025. "Institutional Quality and Sustainable Firm Growth: Evidence From North African Countries," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(3), pages 4380-4392, June.

    Cited by:

    1. Jianmin Li & Farzan Yahya & Muhammad Waqas & Muhammad Hussain & Xinyi Gu, 2026. "The asymmetric impact of venture capital on green innovation: Testing the natural resource Kuznets curve hypothesis in OECD economies," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 13(1), pages 1-26, December.

  7. Yaser Saleh Al frijat & Ahmed A. Elamer, 2025. "Human capital efficiency, corporate sustainability, and performance: Evidence from emerging economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1457-1472, March.

    Cited by:

    1. Valentin Marian Antohi & Jean Vasile Andrei & Costinela Fortea & Dumitru Nancu, 2026. "Sustainable agricultural performance in the European Union in the context of ecological transition, economic fairness, and support policies," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 72(7), pages 435-460.
    2. Shuyuan Guan & Paul David, 2026. "Bridging Innovation Gaps for the SDGs: A Quantile Analysis of Technology Drivers in Intercontinental Emerging Economies," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(2), pages 1566-1581, April.
    3. Thierry Messie Pondie & Amira Berriche, 2025. "Environmental Capital and Digital Financial Inclusion: Energy Empowerment of Cameroonian SMEs Through Solar Energy, a Lever for Sustainable Performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 6615-6626, September.
    4. Cunling Liu & Michael Marcus, 2026. "From Capital to Capability: The Roles of Governance, Finance, and Technology in Driving Sustainable Production in Developing Economies," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(4), pages 5902-5924, August.
    5. Li, Ruiqian & Huang, Tong & Ramanathan, Ramakrishnan, 2026. "Turning perception into impact: ESG risk perception and ESG controversies," Research in International Business and Finance, Elsevier, vol. 81(C).
    6. Xu, Peiqi & Fang, Shu, 2026. "Advanced human capital, credit resource misallocation, and corporate sustainable development performance," Finance Research Letters, Elsevier, vol. 92(C).
    7. Hichem Dkhili, 2026. "ESG and human capital investment: a moderator effect based on product market competitiveness and corporate reputation in African companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 23(2), pages 402-435, June.
    8. Gürel, Esra B. Bulgurcu & Atasever, Gülbahar & Gürel, Eymen, 2025. "An Analysis of How Sustainability Performance Influences Financial Performance: Evidence From Türkiye," International Review of Management and Marketing, International Review of Management and Marketing, vol. 15(6), pages 392-406, October.
    9. Rasha Qawasmeh & Husni Samara & Naji Alslaibi & Enas Kamal Khaled Abu Farha & Ahmed A. Elamer, 2026. "Between Virtue and Risk: ESG Dynamics and the Strategic Role of Gender‐Diverse Boards," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(3), pages 4547-4563, May.
    10. Marcello Cosa, 2025. "Can MSMEs Foster Inclusive Growth? Evidence From Poverty and Inequality Dynamics in Latin America and the Caribbean," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8225-8241, November.

  8. Fairouz Mustafa & Jan Smolarski & Ahmed A. Elamer, 2025. "The Convergence of Artificial Intelligence and Sustainability Reporting: A Systematic Review of Applications, Challenges and Future Directions," Business Strategy and the Environment, Wiley Blackwell, vol. 34(8), pages 9761-9784, December.

    Cited by:

    1. Wang, Yang & Wang, Yongheng & Yang, Pengyu, 2025. "Does artificial intelligence impact corporate ESG performance? Evidence from a quasi-natural experiment in China," Energy Economics, Elsevier, vol. 151(C).

  9. Ahmed A. Elamer & Mounia Boulhaga, 2024. "ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3312-3327, July.

    Cited by:

    1. Yaser Saleh Al frijat & Ahmed A. Elamer, 2025. "Human capital efficiency, corporate sustainability, and performance: Evidence from emerging economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1457-1472, March.
    2. Martielli, Francesco & Battisti, Enrico & Gonzalez-Cruz, Tomás Félix & Salvi, Antonio, 2025. "Carbon credits and financial performance: Exploring the moderating role of CSR strategy and corporate governance practices," Research in International Business and Finance, Elsevier, vol. 77(PB).
    3. Merna Saleh & Hala M. G. Amin & Ahmed A. Elamer, 2025. "Corporate Social Responsibility, Tax Behavior, and Institutional Context: An Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 7293-7309, November.
    4. Thierry Messie Pondie & Amira Berriche, 2025. "Environmental Capital and Digital Financial Inclusion: Energy Empowerment of Cameroonian SMEs Through Solar Energy, a Lever for Sustainable Performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 6615-6626, September.
    5. García-Sánchez, Isabel-María & Hussain, Nazim & Aibar-Guzmán, Cristina & Aibar-Guzmán, Beatriz, 2026. "ESG controversies and external assurance: Examining their impact on firm value and image," The British Accounting Review, Elsevier, vol. 58(4).
    6. Filip Hampl & Dagmar Vágnerová Linnertová, 2025. "How the interaction between board gender diversity and ESG shapes dividend policy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2472-2490, March.
    7. Luu Tien Dung & Nguyen Thai Binh, 2026. "From Digital Roots to Sustainable Routes: Integrating Sharing Economy and ESG for SMEs' Sustainable Export Competitiveness," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(4), pages 5866-5890, July.
    8. Al-Dhamari, Redhwan & Baatwah, Saeed Rabea & Pucheta-Martínez, María Consuelo & Tawfik, Omar Ikbal, 2025. "Do environmental controversies lead to lower dividend payouts? The role of environmental performance and board gender diversity," Research in International Business and Finance, Elsevier, vol. 79(C).
    9. Ji, Ruibing & Zhang, Shengling & Cao, Wenxuan & Hao, Yu & Wang, Nuo, 2025. "Data assets, supply chain spillovers, and corporate ESG development — Evidence from Chinese listed companies," Structural Change and Economic Dynamics, Elsevier, vol. 75(C), pages 880-894.
    10. Ed-Dafali, Slimane & Patel, Mitesh & Adardour, Zahra & Theodoraki, Christina, 2026. "Mapping ESG-Driven sustainable development: A retrospective review and future research agenda," Innovation and Green Development, Elsevier, vol. 5(1).
    11. Arcidiacono, Daniele & Fraccalvieri, Giuseppe & Caragnano, Alessandra & Frascati, Domenico, 2026. "ESG controversies and the cost of debt and equity: Evidence from Europe," Finance Research Letters, Elsevier, vol. 93(C).
    12. Inmaculada Bel‐Oms, 2025. "Determinants and consequences of environmental, social and governance controversies. Status quo and limitations of recent empirical quantitative research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2412-2437, March.
    13. Aljawarneh, Nader Mohammad & Al Daabseh, Tariq Khairo Issa & Alomari, Khaled Abdel Kader & Alazzam, Farouq Ahmad Faleh & Alqudah, Mohammad Zakaria & Alslaibi, Naji Anton & Abu Huson, Yazan & Almarashd, 2026. "Innovation under the Unique Pressures of Energy Transition: Can CSR Strategy Buffer ESG Controversies in EU Firms," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 16(2), pages 407-417, January.
    14. Lee Roberts & Yang Wang & Ahmed A. Elamer, 2025. "Do Vice Chancellors' Career Horizon Matter for University Sustainability Performance? The Moderating Role of Soft Information," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(3), pages 2964-2980, July.
    15. Chen, Yufeng & Liu, Yi & Wang, Chuwen, 2025. "ESG rating divergence, investor responses, and managerial myopic behavior," Finance Research Letters, Elsevier, vol. 86(PD).
    16. Zhou, Mengling & Huang, Zizhen & Jiang, Kangqi, 2024. "Environmental, social, and governance performance and corporate debt maturity in China," International Review of Financial Analysis, Elsevier, vol. 95(PA).
    17. M. Moni & A. S. Aparna & G. Sreelekshmi & V. Sreeraj & Biju A. V. Nair, 2026. "Decoding asymmetric news impacts and long memory of volatility in ESG firms: a comparative study with broader market segments in India," Quality & Quantity: International Journal of Methodology, Springer, vol. 60(2), pages 6839-6875, April.
    18. Ajay Dkhar & Binny Sharma, 2026. "ESG disclosure & firm performance: A study of pre and post COVID period," Diginomics, Centro de Estudios de Economía Digital, vol. 5, pages 269-269, January.
    19. Yasser Eliwa & Ahmed Saleh & Ahmed Hassan Ahmed, 2026. "Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling," Business Strategy and the Environment, Wiley Blackwell, vol. 35(2), pages 1805-1829, February.
    20. Wen‐Min Lu & Qian Long Kweh & Oyunerdene Dashnyam, 2024. "Environmental, social, and governance, firm performance and the moderating role of power distance cultural value during the COVID‐19 pandemic," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 8300-8318, December.
    21. Li, Ruiqian & Huang, Tong & Ramanathan, Ramakrishnan, 2026. "Turning perception into impact: ESG risk perception and ESG controversies," Research in International Business and Finance, Elsevier, vol. 81(C).
    22. Shakil, Mohammad Hassan & Pollestad, Arne Johan & Kyaw, Khine, 2025. "Environmental, social and governance controversies and systematic risk: A machine learning approach," Finance Research Letters, Elsevier, vol. 75(C).
    23. Rosella Giacometti & Gabriele Torri & Marco Bonomelli & Davide Lauria, 2025. "Market-Implied Sustainability: Insights from Funds' Portfolio Holdings," Papers 2510.20434, arXiv.org, revised Mar 2026.
    24. Petrică-Dumitru BECHEȘ & Flavia Gabriela ANGHEL, 2025. "Corporate Governance and Performance. Insights from a Bibliometric Perspective for an Emerging Country," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(2), pages 59-77, February.
    25. Mohamed Marie & Baolei Qi & Ahmed A. Elamer & Ibrahim N. Khatatbeh & Eltayyeb Al‐Fakir Al Rabab'a, 2025. "How does board gender diversity drive the ESG performance‐cash holdings relationship? Evidence from China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(3), pages 2705-2723, July.
    26. Gabriela Chmelíková & Helena Chládková & Renata Kučerová & Jindřich Špička, 2026. "The impact of historical corporate irresponsibility on environmental, social and governance compliance in the EU," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 13(1), pages 1-10, December.
    27. Elamer, Ahmed A. & Utham, Vinay, 2024. "Cash is queen? Impact of gender-diverse boards on firms' cash holdings during COVID-19," International Review of Financial Analysis, Elsevier, vol. 95(PB).
    28. Michal Erben & Michal Kudej & Jan Kubalek, 2025. "The Social Factors Impact on Sustainable Business Growth Perception Within the ESG Concept," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 27(68), pages 196-196, February.
    29. Run Yuan & Hongwei Zhang & Weijie Tan & Ruosi Wen & Yongjian Huang, 2025. "ESG, Cohort Effect, and Energy Consumption Intensity," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(3), pages 12541-12566, September.
    30. Wang, Xue & Nie, Shiqi & Liao, Qian & Peng, Xiaoyan, 2026. "Can innovation strengthen organizational resilience? Evidence from Chinese firms," Finance Research Letters, Elsevier, vol. 91(C).
    31. Hu, Siyang & Zhang, Chongyan, 2025. "ESG disclosure quality, supply chain resilience, and corporate performance," Finance Research Letters, Elsevier, vol. 85(PE).
    32. Alfredo Grau‐Grau & Manuel Branco & Inmaculada Bel‐Oms, 2025. "Board Characteristics and Stakeholder Engagement and ESG Performance: The Relevance of European Gender Parity," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3193-3209, May.
    33. Hichem Dkhili, 2026. "ESG and human capital investment: a moderator effect based on product market competitiveness and corporate reputation in African companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 23(2), pages 402-435, June.
    34. Ammar Ali Gull & Inam Ul Haq & Abdul Ghafoor & Tanveer Ahsan & Yasar Bayraktar, 2025. "When do female directors curb corporate ESG controversies? Evidence from the USA," Post-Print hal-05327290, HAL.
    35. Rasha Qawasmeh & Husni Samara & Naji Alslaibi & Enas Kamal Khaled Abu Farha & Ahmed A. Elamer, 2026. "Between Virtue and Risk: ESG Dynamics and the Strategic Role of Gender‐Diverse Boards," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(3), pages 4547-4563, May.
    36. Baoying Zhu & Dominika Brozkova & Tarlan Ahmadov & Susanne Durst & Viktor Prokop, 2026. "One Size Still Does Not Fit All: Configuration Pathways of Environmental, Social, and Governance and Board Diversities for Higher Firm Performances Across One‐ and Two‐Tier Systems," Business Strategy and the Environment, Wiley Blackwell, vol. 35(2), pages 1789-1804, February.
    37. Shijin Ma & Tao Ma, 2025. "ESG Controversies and Firm Value: Evidence from A-Share Companies in China," Sustainability, MDPI, vol. 17(6), pages 1-26, March.
    38. Doğan, Murat & Sayılır, Özlem & Komath, Muhammed Aslam Chelery & Çimen, Emre, 2025. "Prediction of market value of firms with corporate sustainability performance data using machine learning models," Finance Research Letters, Elsevier, vol. 77(C).
    39. Anamika Rana & Byomakesh Debata, 2025. "The Impact of Corporate Governance Structures on Corporate Investment: Moderating Role of Institutional Quality and Firm Life Cycle," Indian Journal of Corporate Governance, , vol. 18(2), pages 291-318, December.
    40. Fu, Lianying & Gu, Yangyang & Chen, Lei & Wang, Kun & Yue, Longfei, 2026. "Academic evergreen? Unveiling the relationship between academic independent directors and corporate environmental performance," Economic Modelling, Elsevier, vol. 162(C).
    41. Wisdom, Okere & Cosmas, Ambe & Oladotun, Mabinuori & Akande, Bello Bashiru & Emmanuel, Ajayi Olusuyi & Lawrence, Imeokparia & Patrick, Ologbenla & Mathias, Opele Adedayo, 2025. "Unravelling the Profit Puzzle: How Chief Executive Officer Attributes Shape the Performance Sustainability of Nigerian Listed Firms," International Review of Management and Marketing, International Review of Management and Marketing, vol. 15(6), pages 59-67, October.
    42. Hichem Dkhili, 2026. "Unveiling the Connection Between ESG Performance and Corporate Competitiveness: Evidence From Industrial Firms in Europe and the UK," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(2), pages 2232-2253, March.
    43. Zhao, Yukun & Zhou, Yi & Yang, Qingfu & Gong, Yiyun, 2025. "Technology empowerment, digital transformation, and enhancing corporate ESG performance," International Review of Economics & Finance, Elsevier, vol. 101(C).
    44. Bao, Junsong & Yang, Liuyi, 2025. "Will ESG disclosure affect the green innovation level of SMEs?," Finance Research Letters, Elsevier, vol. 83(C).
    45. Aso Abdullah & Mohammad Talha & Noor Ul Hadi, 2026. "The Effects of ESG Performance on Financial Performance: Evidence From GCC Countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(2), pages 2570-2587, March.
    46. Ajithakumari Vijayappan Nair Biju & Sreelekshmi Geetha & Salu Prasad & Aghila Sasidharan & Ambili Jayachandran, 2025. "ESG‐Firm Performance Nexus: Evidence From an Emerging Economy," Business Strategy and the Environment, Wiley Blackwell, vol. 34(3), pages 3469-3496, March.
    47. Shan Li & Shiyi Tang & Yuxin Zhao & Liang Han & Wan Liu, 2024. "Curse or blessing? Impact of the scope and duration of negative attainment discrepancy on ESG practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 5236-5259, November.

  10. Farid Ullah & Ping Jiang & Ahmed A. Elamer, 2024. "Revolutionizing green business: The power of academic directors in accelerating eco‐innovation and sustainable transformation in China," Business Strategy and the Environment, Wiley Blackwell, vol. 33(6), pages 5051-5072, September.

    Cited by:

    1. Yaser Saleh Al frijat & Ahmed A. Elamer, 2025. "Human capital efficiency, corporate sustainability, and performance: Evidence from emerging economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1457-1472, March.
    2. Liu, Mengyuan & Chen, Gang & Wang, Qisong & Han, Yajie, 2025. "The impact of directors’ green experience on corporate environmental performance: Evidence from machine learning-based news text analysis," Finance Research Letters, Elsevier, vol. 85(PC).
    3. Gao, Lei & Cai, Jianfeng & Chen, Nan & Zhong, Jianyi, 2025. "The effect of academic scientists on corporate exploratory innovation performance: Knowledge focus versus long-term focus," Research in International Business and Finance, Elsevier, vol. 77(PA).
    4. Cai, Xiaotong & Lin, Peiyang & Wang, Rui, 2025. "Intelligent manufacturing and corporate green transformation," International Review of Financial Analysis, Elsevier, vol. 97(C).
    5. Fu, Lianying & Gu, Yangyang & Chen, Lei & Wang, Kun & Yue, Longfei, 2026. "Academic evergreen? Unveiling the relationship between academic independent directors and corporate environmental performance," Economic Modelling, Elsevier, vol. 162(C).

  11. Karim Mahran & Ahmed A. Elamer, 2024. "Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 1977-2003, March.

    Cited by:

    1. Yaser Saleh Al frijat & Ahmed A. Elamer, 2025. "Human capital efficiency, corporate sustainability, and performance: Evidence from emerging economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1457-1472, March.
    2. Richard Yeaw Chong Seow, 2025. "Environmental, social, and governance reporting in family firms: The critical role of CEO attributes," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 70-87, January.
    3. Asghar Afshar Jahanshahi & Ozan Kalaycioglu, 2026. "The Dual Faces of Leadership: CEOs’ Dark and Light Traits in Shaping Business Ethical Climate and Sustainability," Journal of Business Ethics, Springer, vol. 204(1), pages 69-89, February.
    4. Gabriel Ángel Aguirre‐Pérez & Isabel‐María García‐Sánchez, 2025. "Influence of CEO Attributes on Sustainability: From a Bibliometric Overview to a Systematic Review of the Socio‐Psychological Aspects," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 6732-6765, September.
    5. Zhang, Shan & Wang, Yu, 2024. "Executive legal background and quality of corporate accounting disclosure," International Review of Economics & Finance, Elsevier, vol. 96(PA).
    6. Alzarah, Mohammed & Kourtis, Apostolos & Markellos, Raphael N., 2026. "When climate speaks, who answers? Climate change exposure, environmental disclosure and CEO characteristics in Europe," Economics Letters, Elsevier, vol. 258(C).
    7. Li Meiyi & Gan Yufei, 2025. "More Philanthropy, More Consistency? Examining the Impact of Corporate Charitable Donations on ESG Rating Uncertainty," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, vol. 19(1), pages 1-21.
    8. Wang, Liangcheng & Fu, Lingjie & Yu, Boqi, 2026. "CEO industry expertise and corporate ESG performance," International Review of Economics & Finance, Elsevier, vol. 105(C).
    9. Chen, Yu-Lin & Huang, Mei-Chu, 2025. "Do narcissistic CEOs respond differently to energy conservation in energy-intensive and non-energy-intensive industries? Evidence from renewable energy utilization in Taiwan," Energy, Elsevier, vol. 338(C).
    10. Patrick Velte, 2026. "Female Chief Executive Officers and Corporate Social Responsibility: A Literature Review on Upper Echelons Theory," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(1), pages 585-600, February.
    11. Mohamed Marie & Baolei Qi & Ahmed A. Elamer & Ibrahim N. Khatatbeh & Eltayyeb Al‐Fakir Al Rabab'a, 2025. "How does board gender diversity drive the ESG performance‐cash holdings relationship? Evidence from China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(3), pages 2705-2723, July.
    12. Cao, Jiawei & Li, Haibo & Zhong, Juandan, 2025. "Management integrity and stock liquidity," Finance Research Letters, Elsevier, vol. 76(C).
    13. Shi, Peihao & Liu, Jianhui, 2025. "Benefits of establishing new energy consumption cities: Evidence from industrial enterprises sustainability," Renewable Energy, Elsevier, vol. 246(C).
    14. Abid Noor & Rohail Hassan & Costinela Fortea & Valentin Marian Antohi, 2025. "A Greener Paradigm Shift: The Moderating Role of Board Independence in Sustainability Reporting," Sustainability, MDPI, vol. 17(11), pages 1-29, May.
    15. Karim Mahran & Ahmed A. Elamer, 2026. "Navigating the Corporate Ego: Understanding the Association Between ESG Performance and Organizational Narcissistic Rhetoric," Journal of Business Ethics, Springer, vol. 204(2), pages 437-456, March.
    16. Cosma, Simona & Galletta, Simona & Mazzù, Sebastiano & Rimo, Giuseppe, 2024. "Banks' fossil fuel divestment and corporate governance: The role of board gender diversity," Energy Economics, Elsevier, vol. 139(C).
    17. Wang, Lan & Ding, Xinge & Yang, Yudong & Wu, Ruiyi, 2025. "Corporate environmental performance and bond financing cost: A multi-stakeholder signaling perspective," International Review of Financial Analysis, Elsevier, vol. 106(C).
    18. He, Xudong & Yu, Shuang & Zheng, Zunxin, 2026. "CEO Party School education and ESG performance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 96(C).
    19. Xinyuan Zheng & Jianfei Shen, 2025. "RETRACTED ARTICLE: Understanding Carbon Disclosure in Chinese Manufacturing: The Role of Managerial Ownership and Analyst Coverage," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(1), pages 1078-1108, March.
    20. Feifei Lu & Sixian Du & Khalid Mehmood & Muhammad Mohsin Hakeem, 2025. "Steering Sustainability: The Interplay of CEO Imprints, Organizational Performance, and Government Policies in Green Innovation," Sustainability, MDPI, vol. 17(3), pages 1-23, February.
    21. Wisdom, Okere & Cosmas, Ambe & Oladotun, Mabinuori & Akande, Bello Bashiru & Emmanuel, Ajayi Olusuyi & Lawrence, Imeokparia & Patrick, Ologbenla & Mathias, Opele Adedayo, 2025. "Unravelling the Profit Puzzle: How Chief Executive Officer Attributes Shape the Performance Sustainability of Nigerian Listed Firms," International Review of Management and Marketing, International Review of Management and Marketing, vol. 15(6), pages 59-67, October.
    22. Lv, Wendai & Meng, Qiuchi & Gan, Zhixia & Sun, Shilu, 2025. "ESG and Manager integrity: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 101(C).
    23. Keyu An & Zhijun Lin & Yunjian Yang, 2025. "Does Managerial Myopia Affect Corporate Carbon Information Disclosure? Evidence from China," Sustainability, MDPI, vol. 17(20), pages 1-24, October.
    24. Karim Mahran & Ahmed A. Elamer, 2025. "Shaping ESG commitment through organizational psychological capital: The role of CEO power," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 690-707, January.
    25. Benedetta Valeria Cannizzaro & Rodolfo Damiano & Marcantonio Ruisi, 2026. "Talking out loud on sustainable development goals (SDGs): what is the role of sustainability performance and national culture within CEO-speak?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 30(1), pages 305-335, March.

  12. Bassam A. Ibrahim & Ahmed A. Elamer & Thamir H. Alasker & Marwa A. Mohamed & Hussein A. Abdou, 2024. "Volatility contagion between cryptocurrencies, gold and stock markets pre-and-during COVID-19: evidence using DCC-GARCH and cascade-correlation network," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 10(1), pages 1-28, December.

    Cited by:

    1. Guo, Long & Zhong, Li-Xin, 2025. "Risk spillover and hedging effects between stock markets and cryptocurrency markets depending upon network analysis," The North American Journal of Economics and Finance, Elsevier, vol. 80(C).
    2. Qiu, Lu & Huang, Yueyi & Dong, Gege, 2026. "Exploring crypto-stock risk contagion via directed complex network analytics," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 681(C).
    3. Anwer, Zaheer & Boulanouar, Zakaria & Farid, Saqib & Akhtar, Amoon, 2026. "Dynamic :connectedness among global technology-linked financial assets: Portfolio implications," Research in International Business and Finance, Elsevier, vol. 89(C).
    4. Shakourloo, Amin & Azimli, Asil, 2026. "Regime-switching in bitcoin volatility under global uncertainty: Markov-switching GARCH and hidden Markov Copula approaches," Research in International Business and Finance, Elsevier, vol. 83(C).
    5. Najib Shrydeh & Mohammed Shahateet & Suleiman Mohammad & Mohammad Sumadi, 2025. "A revised approach to testing for asymmetric intermarket spillover effects," Cogent Economics & Finance, Taylor & Francis Journals, vol. 13(1), pages 2440440-244, December.
    6. Dhingra, Barkha & Saini, Mohit & Yadav, Mahender & Kumar, Gaurav & Kumar, Pankaj, 2025. "Exploring global financial interdependencies among ASEAN-5, major developed and developing markets," The Journal of Economic Asymmetries, Elsevier, vol. 31(C).

  13. Zhiyang Hui & Haoyu Li & Ahmed A. Elamer, 2024. "Financing sustainability: How environmental disclosures shape bank lending decisions in emerging markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3940-3967, September.

    Cited by:

    1. Yaser Saleh Al frijat & Ahmed A. Elamer, 2025. "Human capital efficiency, corporate sustainability, and performance: Evidence from emerging economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1457-1472, March.
    2. Chen, Yuan & Feng, Yunting & Lai, Kee-Hung & Zhu, Qinghua, 2025. "Value of blockchain for scope 3 carbon disclosure: The moderating role of data processing technologies," International Journal of Production Economics, Elsevier, vol. 279(C).
    3. Li, Jun & Qian, Mei & Tan, Changchun & Zhou, Peng, 2026. "How customer carbon risk propagates upstream: evidence from its impact on suppliers’ loan costs," Finance Research Letters, Elsevier, vol. 88(C).
    4. Hongyu Guan & Bassam A. Ibrahim & Collins G. Ntim & Ahmed A. Elamer & Maha W. Moustafa, 2026. "Strategic Governance for Sustainability: The Role of Internal Controls in Shaping Financial Performance Through ESG in Emerging Markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(3), pages 3279-3311, May.
    5. Elamer, Ahmed A. & Utham, Vinay, 2024. "Cash is queen? Impact of gender-diverse boards on firms' cash holdings during COVID-19," International Review of Financial Analysis, Elsevier, vol. 95(PB).
    6. Shi, Peihao & Liu, Jianhui, 2025. "Benefits of establishing new energy consumption cities: Evidence from industrial enterprises sustainability," Renewable Energy, Elsevier, vol. 246(C).
    7. Wang, Zehao & Hao, Bin, 2026. "Green finance pilot zones and regional energy efficiency in China: The mediating role of industrial structure," Finance Research Letters, Elsevier, vol. 102(C).
    8. Mashaqi, Eman & Albaity, Mohamed & Mallek, Ray Saadaoui, 2025. "Nonlinear Relationship between Environmental Quality and Bank Risk-Taking in the MENA Region," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 15(2), pages 466-483, February.
    9. Liu, Weiqi & Li, Meifang, 2026. "The impact of AI washing on enterprises’ access to bank loans: From the perspective of external governance," Finance Research Letters, Elsevier, vol. 98(C).

  14. Farid Ullah & Ping Jiang & Weiwei Mu & Ahmed A. Elamer, 2024. "Rookie directors and corporate innovation: evidence from Chinese listed firms," Applied Economics Letters, Taylor & Francis Journals, vol. 31(19), pages 2030-2033, November.

    Cited by:

    1. Xingquan Yang & Hongxi Gong, 2026. "Industry Expert Independent Directors and Corporate Innovation," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 47(3), pages 647-669, April.

  15. Elamer, Ahmed A. & Utham, Vinay, 2024. "Cash is queen? Impact of gender-diverse boards on firms' cash holdings during COVID-19," International Review of Financial Analysis, Elsevier, vol. 95(PB).

    Cited by:

    1. Marisetty, Vijaya B. & Kommatt, Athira, 2025. "Board gender diversity and accounting conservatism," International Review of Financial Analysis, Elsevier, vol. 104(PA).
    2. Li, Yanting & Yu, Kaijie, 2025. "Cooperative governance or profit extraction: the exit threat of non-controlling major shareholders and corporate cross-border M&A behavior," Finance Research Letters, Elsevier, vol. 85(PB).
    3. Minyu Zheng & Normaziah Mohd Nor & Zariyawati Mohd Ashhari, 2025. "Exacerbate or alleviate? Impact of economic policy uncertainty on excess cash holdings," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-15, December.
    4. Bindal, Shradha & Joseph, Kissan & Meschke, Felix, 2025. "Corporate shutdowns in the time of Covid-19," Journal of Corporate Finance, Elsevier, vol. 92(C).
    5. Bhattacherjee, Purba & Mishra, Sibanjan, 2026. "Firm-level ESG performance and climate risk: Role of gender-diverse boards," Finance Research Letters, Elsevier, vol. 96(C).

  16. Abdou, Hussein A. & Elamer, Ahmed A. & Abedin, Mohammad Zoynul & Ibrahim, Bassam A., 2024. "The impact of oil and global markets on Saudi stock market predictability: A machine learning approach," Energy Economics, Elsevier, vol. 132(C).

    Cited by:

    1. Saudi Central Bank, 2025. "Household and firm-level heterogeneity in monetary policy: the case of Saudi Arabia," BIS Papers chapters, in: Bank for International Settlements (ed.), How can central banks take account of differences across households and firms for monetary policy?, volume 127, pages 271-278, Bank for International Settlements.
    2. Aljawharah M. Alkhaldi & Raga M. Elzaki & Ishtiag Faroug Abdalla, 2025. "Determinants of Financial Development Sustainability: Evidence from Saudi Arabia," SAGE Open, , vol. 15(3), pages 21582440251, August.
    3. Tariq Qaysi & Haider Mahmood, 2025. "The effects of foreign direct investment and oil rents on stock market trade in GCC countries: spatial analysis," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-11, December.
    4. Zhengling Zhao & Jingyun Sun & Shaolong Sun, 2026. "A New Multivariate Decomposition–Ensemble Approach With Multisource Heterogeneous Data for Crude Oil Price Forecasting," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 45(6), pages 2807-2823, September.
    5. Alalmai, Somaiyah, 2025. "Asymmetric Effects of Oil Prices and Global Financial Factors on the Saudi Stock Market: A NARDL Approach," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 15(6), pages 164-174, October.
    6. Bouteska, Ahmed & Sharif, Taimur & Hajek, Petr & Abedin, Mohammad Zoynul, 2025. "Predicting prices of the US and G7 stock indices in uncertain times: Evidence from the application of a hybrid neural network," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 116(C).
    7. Sami Alabdulwahab, 2025. "The influence of changes in income, oil, and the interest rate on the Saudi Arabian stock market," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-14, December.
    8. Zeng, Hongjun & Abedin, Mohammad Zoynul & Wu, Ran & Ahmed, Abdullahi D., 2024. "Asymmetric dependency among US national financial conditions and clean energy markets," Global Finance Journal, Elsevier, vol. 63(C).
    9. Wang, Yiwei & Sun, Zhaoyang & Feng, Chao & Wu, Ran & Yan, Jiale, 2025. "Unravelling the impact of clean energy on the tourism sector of the stock market: Evidence from quantile granger causality and wavelet coherence analysis," International Review of Economics & Finance, Elsevier, vol. 98(C).
    10. Alzamel, Hussah Adnan & Othman, Jaizah, 2025. "Oil Price Shocks and Stock Market Responses: Evidence from Saudi Arabia and Spain," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 16(1), pages 206-217, December.
    11. Nayera Abdeldayem Eltamboly, 2025. "Beyond busy board members: a comparative analysis of the impact of remote board meetings on the profitability of banks in the Middle East and North Africa," Future Business Journal, Springer, vol. 11(1), pages 1-13, December.
    12. Maghyereh, Aktham & Ziadat, Salem Adel & Al Rababa'a, Abdel Razzaq A., 2024. "Exploring the dynamic connections between oil price shocks and bond yields in developed nations: A TVP-SVAR-SV approach," Energy, Elsevier, vol. 306(C).
    13. Jia Wang & Pu Chen & Xiong Xiong, 2026. "Monetary Policy, Investor Sentiment, and Multiscale Jump Behavior of the Chinese Stock Market," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 45(1), pages 61-87, January.
    14. Kushawaha, Deepak, 2025. "Understanding the role of greenfield and mergers & acquisitions foreign direct investments in renewable energy expansion in developing countries," Energy Economics, Elsevier, vol. 145(C).
    15. Hamida, Hela Ben & Aloui, Chaker, 2025. "Disentangling the Time-Frequency Nexus of Oil, Uncertainties, and Saudi Equities: A Wavelet Local Multiple Correlation Approach," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 15(4), pages 724-729, June.
    16. Li, Zhimin & Zhu, Weidong & Wu, Yong & Wu, Zihao, 2025. "Reliability of analyst recommendations based on the DS-LightGBM model," Pacific-Basin Finance Journal, Elsevier, vol. 94(C).

  17. Muhammad Abdullah & Hussein A. Abdou & Christopher Godfrey & Ahmed A. Elamer & Yousry Ahmed, 2023. "Assessing the Use of Gold as a Zero-Beta Asset in Empirical Asset Pricing: Application to the US Equity Market," JRFM, MDPI, vol. 16(3), pages 1-48, March.

    Cited by:

    1. Hassan Zada & Naveed Khan & Kai-Yin Woo & Sana Gaied Chortane, 2025. "Asset Pricing: A Comparative Analysis of Fama-French Five-Factor with Human Capital-Based Six-Factor Model," Advances in Decision Sciences, Asia University, Taiwan, vol. 29(4), pages 1-37.
    2. Wang, Mei-Chih & Chang, Tsangyao & Mikhaylov, Alexey & Linyu, Jia, 2024. "A measure of quantile-on-quantile connectedness for the US treasury yield curve spread, the US Dollar, and gold price," The North American Journal of Economics and Finance, Elsevier, vol. 74(C).

  18. Mounia Boulhaga & Abdelfettah Bouri & Ahmed A. Elamer & Bassam A. Ibrahim, 2023. "Environmental, social and governance ratings and firm performance: The moderating role of internal control quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 134-145, January.

    Cited by:

    1. Neha Gupta & Smita Kashiramka & Shveta Singh, 2025. "Navigating Borders and Sustainability: Unravelling the Impact of Sustainability on Cross‐Border M&A Performance in Emerging Markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 6235-6260, September.
    2. Jancy Phore & Ashish Kumar & Bharti & Deepa & Suman Ahuja & Nupur Soti, 2026. "Mapping the Intellectual Landscape of ESG: A Bibliometric and Thematic Approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(2), pages 2998-3018, March.
    3. Abbas Abdelrahman Adam Abdalla & Ahmad Yuosef Alodat & Zalailah Salleh & Waleed M Al-Ahdal, 2025. "The effect of audit committee effectiveness, internal audit size and outsourcing on greenhouse gas emissions disclosure," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(4), pages 1072-1087, December.
    4. Xie, Liufang & Peng, Zhengbo & Tong, Xiaoge & Zhou, Wenjun, 2026. "ESG disclosure and financing constraints: Evidence from Chinese listed firms," Economic Analysis and Policy, Elsevier, vol. 89(C), pages 742-756.
    5. Ahmed A. Elamer & Mounia Boulhaga, 2024. "ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3312-3327, July.
    6. Ma, Defang & Xie, Yuze & Wang, Mengkai & Peng, Ting & Ding, Jiahui, 2025. "The impact of new quality productivity on sustainable development performance," International Review of Economics & Finance, Elsevier, vol. 102(C).
    7. Li, Houjian & Cheng, Quanfeixue & Su, Mengying & Zhang, Kuan, 2025. "Empowering ESG: The pivotal influence of directors' and officers' liability insurance on corporate sustainability," International Review of Economics & Finance, Elsevier, vol. 101(C).
    8. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    9. Janßen, Niklas, 2025. "Integrating sustainability in risk management and internal control systems: An empirical assessment of ESG reporting of German DAX40 firms," Junior Management Science (JUMS), Junior Management Science e. V., vol. 10(4), pages 858-875.
    10. Hasri Mustafa & Chu Chen & Asna Abdullah Atqa & XingYu Li & ZhenKai Qin & Mushtaq Yousif Alhasnawi & ZiQian Lin, 2025. "The influence of ESG performance on banking credit decisions: empirical from highly polluting enterprises in China," Future Business Journal, Springer, vol. 11(1), pages 1-25, December.
    11. Nuraini Desty Nurmasari & Adin Gustina & Muhammad Fuad & Yi-Chang Chen & Su Chuan Liu, 2026. "The Double-Edged Role of ESG: Cost in Stability, Resilience in Crisis in an Emerging Market Context," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 44-65.
    12. Carlos P. Maquieira & Christian Espinosa‐Méndez & José T. Arias, 2024. "The impact of environmental, social and governance (ESG) score on dividend payment of large family firms: What is the role of financial constraints? International evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2311-2332, May.
    13. Manzhi Liu & Jia Lu & Chen Zhao & Jie Luo & Qiyao Liu & Hui Wang & Shuting Fang & Yaxin Yang, 2025. "Antecedents and consequences of environmental, social, and governance: A bibliometric analysis based on the Web of Science database," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 984-1001, January.
    14. Ye Lim Jung & Hyoung Sun Yoo, 2023. "Environmental, social, and governance activities and firm performance: Global evidence and the moderating effect of market competition," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2830-2839, November.
    15. Yuan Feng & Changfei Nie, 2024. "Digital technology innovation and corporate environmental, social, and governance performance: Evidence from a sample of listed firms in China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3836-3854, September.
    16. Ahmad Yuosef Alodat & Zalailah Salleh & Haitham Nobanee & Hafiza Aishah Hashim, 2023. "Board gender diversity and firm performance: The mediating role of sustainability disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 2053-2065, July.
    17. Jie Wang, 2025. "Digital transformation, environmental regulation and enterprises' ESG performance: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1567-1582, March.
    18. Qian Li & Umer Sahil Maqsood & R. M. Ammar Zahid, 2024. "Nexus between government surveillance on executive compensation and green innovation: Evidence from the type of state‐owned enterprises," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 33(1), pages 94-112, January.
    19. Hongyu Guan & Bassam A. Ibrahim & Collins G. Ntim & Ahmed A. Elamer & Maha W. Moustafa, 2026. "Strategic Governance for Sustainability: The Role of Internal Controls in Shaping Financial Performance Through ESG in Emerging Markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(3), pages 3279-3311, May.
    20. Radhika Narula & Purnima Rao & Satish Kumar & Andrea Paltrinieri, 2025. "ESG investing & firm performance: Retrospections of past & reflections of future," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 1096-1121, January.
    21. Aya Abdelbaky & Tingli Liu & Xu Mingyang & Muhammad Farrukh Shahzad & Ahmed Hassanein, 2025. "Real Earnings Management and ESG Performance in China: The Mediating Role of Corporate Innovations," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(4), pages 3476-3499, October.
    22. Karim Mahran & Ahmed A. Elamer, 2024. "Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 1977-2003, March.
    23. Li, Ruiqian & Huang, Tong & Ramanathan, Ramakrishnan, 2026. "Turning perception into impact: ESG risk perception and ESG controversies," Research in International Business and Finance, Elsevier, vol. 81(C).
    24. Tingwei Chen & Feng Yang & Zongbin Zhang, 2025. "Environmental, Social and Governance Performance: Can It Resolve Enterprises Overcapacity?," SAGE Open, , vol. 15(3), pages 21582440251, July.
    25. Farid Ullah & Ping Jiang & Ahmed A. Elamer, 2024. "Revolutionizing green business: The power of academic directors in accelerating eco‐innovation and sustainable transformation in China," Business Strategy and the Environment, Wiley Blackwell, vol. 33(6), pages 5051-5072, September.
    26. Xu, Yong & Zhao, Xin & Wang, Jian & Xie, Peijun, 2023. "Clarifying the dispute of corporate social responsibility: Evidence from green technological innovation," Technology in Society, Elsevier, vol. 75(C).
    27. Fawad Rauf & Qi Baolei & Khwaja Naveed & Syed Usman Qadri, 2026. "The Moderating Effect of Firm Life Cycle on the Influence of Financial Performance and Green Innovation Performance on Environmental, Social, and Governance Reporting: Evidence From China," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 35(3), pages 1346-1360, July.
    28. Feng, Lingbing & Qi, Jiajun & Zheng, Yuhao, 2025. "How can AI reduce carbon emissions? Insights from a quasi-natural experiment using generalized random forest," Energy Economics, Elsevier, vol. 141(C).
    29. Wu, Xian & Chang, Wei, 2026. "Shareholdings by insurance institutions, internal control, and corporate financial robustness," Finance Research Letters, Elsevier, vol. 89(C).
    30. Gabriela Chmelíková & Helena Chládková & Renata Kučerová & Jindřich Špička, 2026. "The impact of historical corporate irresponsibility on environmental, social and governance compliance in the EU," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 13(1), pages 1-10, December.
    31. Run Yuan & Hongwei Zhang & Weijie Tan & Ruosi Wen & Yongjian Huang, 2025. "ESG, Cohort Effect, and Energy Consumption Intensity," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(3), pages 12541-12566, September.
    32. Jiang, Jida & Xu, Qian & Xu, Mingyang, 2026. "Management's commitment to integrity and corporate financial risk," Finance Research Letters, Elsevier, vol. 95(C).
    33. Wenhua Yuan & Tiantian Cui & Xunuo Chen & Weixiao Lu, 2026. "The impact of ESG performance on OFDI mode choice: the role of total factor productivity," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 13(1), pages 1-18, December.
    34. Bagh, Tanveer & Zhou, Bingjun & Alawi, Suha Mahmoud & Azam, Rauf I, 2024. "ESG resilience: Exploring the non-linear effects of ESG performance on firms sustainable growth," Research in International Business and Finance, Elsevier, vol. 70(PA).
    35. Zhu, Yaqin & Chen, Jing, 2025. "How does board gender diversity shape ESG performance?," Finance Research Letters, Elsevier, vol. 74(C).
    36. Riccardo Censi & Paola Campana & Fulvio Schettino & Chiara De Pucchio, 2026. "Corporate Sustainability Transition: Methodological Analysis for a Rating Model," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(3), pages 3696-3711, May.
    37. Ming Fang & Ammar Saeed Alrefaei, 2025. "Interrelationship and Mutual Influence of Institutional Investment, Corporate Responsibility, and Environmental Management: Evidence from China," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(2), pages 9177-9196, June.
    38. Imen Bouchmel & Jihene El Ouakdi & Abdelwahed Omri, 2026. "Beyond Profit: Revealing the Nexus Between Corporate Environmental Responsibility and Innovation in Eastern European SMEs," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 35(3), pages 2054-2074, July.
    39. Lin Liang & Yan Li, 2023. "The double‐edged sword effect of organizational resilience on ESG performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2852-2872, November.
    40. Zhiyang Hui & Haoyu Li & Ahmed A. Elamer, 2024. "Financing sustainability: How environmental disclosures shape bank lending decisions in emerging markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3940-3967, September.
    41. Xiangwei Xie & Hongyu Zhu & Jinjing Zhao, 2024. "How effective is digital transformation? Heterogeneous insights from listed companies’ ESG performance," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-15, December.
    42. Rasha Qawasmeh & Husni Samara & Naji Alslaibi & Enas Kamal Khaled Abu Farha & Ahmed A. Elamer, 2026. "Between Virtue and Risk: ESG Dynamics and the Strategic Role of Gender‐Diverse Boards," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(3), pages 4547-4563, May.
    43. Chen, Yuanyuan & Jiang, Ellen Jin & Mo, Phyllis Lai Lan, 2025. "Does a founder’s cultural imprint affect corporate ESG performance?," Research in International Business and Finance, Elsevier, vol. 76(C).
    44. Baoying Zhu & Dominika Brozkova & Tarlan Ahmadov & Susanne Durst & Viktor Prokop, 2026. "One Size Still Does Not Fit All: Configuration Pathways of Environmental, Social, and Governance and Board Diversities for Higher Firm Performances Across One‐ and Two‐Tier Systems," Business Strategy and the Environment, Wiley Blackwell, vol. 35(2), pages 1789-1804, February.
    45. Guo, Boya & Lyu, Xinran & Wang, Yanze, 2026. "Executive team stability and ESG rating divergence," Finance Research Letters, Elsevier, vol. 101(C).
    46. Niu, Jingqi & Qiang, Ming & Chen, Mengyang, 2025. "Can the Management's green cognition promote the Enterprise's green Transformation? Based on the perspective of carbon emissions," International Review of Economics & Finance, Elsevier, vol. 102(C).
    47. Mohammad Aladwan & Husni Samara & Omar Alsinglawi & Ahmed A. Elamer & Maha W. Moustafa, 2025. "Do Women on Boards Drive Corporate Sustainability? Evidence From the European Union," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8144-8160, November.
    48. Patrick KipngetichTowett & Dr. Kadima Murunga John (PhD), 2025. "Internal Control Framework and Financial Performance of Listed Agricultural Companies, Kenya," International Journal of Finance, CARI Journals Limited, vol. 10(8), pages 29-49.
    49. Zhu, Zhimeng & Hunjra, Ahmed Imran & Sami, Mina & Zhao, Shikuan, 2026. "From bytes to green: The impact of digital transformation on carbon performance," International Review of Economics & Finance, Elsevier, vol. 106(C).
    50. Zhang, Shuhang, 2026. "Green credit and commercial credit: Secondary allocation of credit resources from the perspective of supply and demand," Research in International Business and Finance, Elsevier, vol. 86(C).

  19. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).

    Cited by:

    1. Ahmed A. Elamer & Mounia Boulhaga, 2024. "ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3312-3327, July.
    2. Fairouz Mustafa & Jan Smolarski & Ahmed A. Elamer, 2025. "The Convergence of Artificial Intelligence and Sustainability Reporting: A Systematic Review of Applications, Challenges and Future Directions," Business Strategy and the Environment, Wiley Blackwell, vol. 34(8), pages 9761-9784, December.
    3. Wafa Khémiri & Ahmed Chafai & Hamsa Hany Ezz Eldeen & Eman Fathi Attia & Ahmed A. Elamer, 2026. "Financial Inclusion and the Corruption–Sustainable Corporate Growth Nexus in MENA: Evidence From a Threshold Panel Model," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(2), pages 2384-2412, March.
    4. Hongyu Guan & Bassam A. Ibrahim & Collins G. Ntim & Ahmed A. Elamer & Maha W. Moustafa, 2026. "Strategic Governance for Sustainability: The Role of Internal Controls in Shaping Financial Performance Through ESG in Emerging Markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(3), pages 3279-3311, May.
    5. Mithilesh Gidage & Bright Akwasi Gyamfi & Simplice A. Asongu, 2025. "Environmental Reporting and Financial Performance: Evidence From the Banking Sector in BRICS Countries," Business Strategy and the Environment, Wiley Blackwell, vol. 34(6), pages 7412-7437, September.
    6. Yaser Saleh Al Frijat & Ahmed A. Elamer & Mohammad Abdullah Altawalbeh & Maha W. Moustafa, 2025. "Beyond Technical Skills: The Strategic Importance of Accountants' Professional Development in Enhancing Corporate Investment Efficiency Through Sustainability Reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8011-8025, November.
    7. Farid Ullah & Ping Jiang & Ahmed A. Elamer, 2024. "Revolutionizing green business: The power of academic directors in accelerating eco‐innovation and sustainable transformation in China," Business Strategy and the Environment, Wiley Blackwell, vol. 33(6), pages 5051-5072, September.
    8. Sakhr Bani-Khaled & Graça Azevedo & Jonas Oliveira, 2025. "Environmental, social, and governance (ESG) factors and firm value: A systematic literature review of theories and empirical evidence," AMS Review, Springer;Academy of Marketing Science, vol. 15(1), pages 228-260, June.
    9. Zhiyang Hui & Haoyu Li & Ahmed A. Elamer, 2024. "Financing sustainability: How environmental disclosures shape bank lending decisions in emerging markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3940-3967, September.
    10. Elis Mardzianah Mazlan & Asmawan Mohd Sarman & Syazana Jamzain & Nur Fadilah Darmansah & Siti Syarizulfa Kamarudin & Azilah Baddiri & Mark Cyril Francis & Ruzanah Abu Bakar & Shen Ling, 2025. "Sustainable Construction Site Planning and Resource Efficiency," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(4), pages 231-247, April.
    11. Mohammad Aladwan & Husni Samara & Omar Alsinglawi & Ahmed A. Elamer & Maha W. Moustafa, 2025. "Do Women on Boards Drive Corporate Sustainability? Evidence From the European Union," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8144-8160, November.
    12. Lixin Zhang & Jiarui Zhang, 2025. "Evaluation and promotion path of high-quality development in the Chinese construction industry under the context of carbon neutrality," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(11), pages 27249-27280, November.

  20. Mohamed M. Eldyasty & Ahmed A. Elamer, 2023. "Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 22(4), pages 489-507, July.

    Cited by:

    1. Hady O. Abozeid & Ahmed A. Elamer & Eman F. Attia, 2025. "Institutional Quality and Sustainable Firm Growth: Evidence From North African Countries," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(3), pages 4380-4392, June.

  21. Ali Amin & Rizwan Ali & Ramiz ur Rehman & Ahmed A. Elamer, 2023. "Gender diversity in the board room and sustainable growth rate: the moderating role of family ownership," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 13(4), pages 1577-1599, October.

    Cited by:

    1. Merna Saleh & Hala M. G. Amin & Ahmed A. Elamer, 2025. "Corporate Social Responsibility, Tax Behavior, and Institutional Context: An Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 7293-7309, November.
    2. Ahmad, Muhammad Ishfaq & Battisti, Enrico & Hunjra, Ahmed Imran & Damilano, Marina, 2025. "Corporate philanthropy and corporate governance: The moderating role of CSR committee," Research in International Business and Finance, Elsevier, vol. 79(C).
    3. Wafa Khémiri & Ahmed Chafai & Hamsa Hany Ezz Eldeen & Eman Fathi Attia & Ahmed A. Elamer, 2026. "Financial Inclusion and the Corruption–Sustainable Corporate Growth Nexus in MENA: Evidence From a Threshold Panel Model," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(2), pages 2384-2412, March.
    4. Yaser Saleh Al Frijat & Ahmed A. Elamer & Mohammad Abdullah Altawalbeh & Maha W. Moustafa, 2025. "Beyond Technical Skills: The Strategic Importance of Accountants' Professional Development in Enhancing Corporate Investment Efficiency Through Sustainability Reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8011-8025, November.
    5. Farid Ullah & Ping Jiang & Ahmed A. Elamer, 2024. "Revolutionizing green business: The power of academic directors in accelerating eco‐innovation and sustainable transformation in China," Business Strategy and the Environment, Wiley Blackwell, vol. 33(6), pages 5051-5072, September.
    6. Waseem Subhani & Ali Amin & Muhammad Azeem Naz & Nasir Sultan & Sumaira Aslam, 2024. "Board Gender Diversity and Firm Value: A Case of PSX," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 13(1), pages 237-245.
    7. Elamer, Ahmed A. & Utham, Vinay, 2024. "Cash is queen? Impact of gender-diverse boards on firms' cash holdings during COVID-19," International Review of Financial Analysis, Elsevier, vol. 95(PB).
    8. Rizwan Ali & Mansoor Ahmed & Ali Amin & Ramiz ur Rehman, 2024. "Board attributes and tax avoidance: The moderating role of institutional ownership," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 45(8), pages 5649-5667, December.
    9. Mohammad Aladwan & Husni Samara & Omar Alsinglawi & Ahmed A. Elamer & Maha W. Moustafa, 2025. "Do Women on Boards Drive Corporate Sustainability? Evidence From the European Union," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8144-8160, November.

  22. Owusu, Andrews & Kwabi, Frank & Owusu-Mensah, Ruth & Elamer, Ahmed A, 2023. "Lead independent director, managerial risk-taking, and cost of debt: Evidence from UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).

    Cited by:

    1. Owusu, Andrews & Hu, Wansu & Kwabi, Frank & Omoteso, Kamil, 2026. "Do monitoring or advisory lead independent directors with financial expertise matter to managerial opportunism?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 60(C).
    2. Farman Ullah Khan & Nicoleta Bugnar & Junrui Zhang & Alina Badulescu & Muhammad Wasim Jan Khan, 2024. "Towards sustainable management: Exploring the role of internal monitoring in pollution prevention," PLOS ONE, Public Library of Science, vol. 19(2), pages 1-24, February.
    3. Lee Roberts & Yang Wang & Ahmed A. Elamer, 2025. "Do Vice Chancellors' Career Horizon Matter for University Sustainability Performance? The Moderating Role of Soft Information," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(3), pages 2964-2980, July.
    4. Liu, Xiaomei & Li, Bin & Zhang, Shuai & Yang, Zhenhe, 2024. "Does the resignation of an independent director affect audit fees? An empirical study based on Chinese A-share listed companies," International Review of Financial Analysis, Elsevier, vol. 92(C).
    5. Lu, Jing & Huang, Yuke, 2026. "Controlling shareholders’ over-appointment of directors and the cost of debt financing," Research in International Business and Finance, Elsevier, vol. 88(C).
    6. Fleitas-Castillo, Gema C. & Peña-Martel, Devora & Pérez-Alemán, Jerónimo & Santana Martín, Domingo J., 2025. "Women on boards and the cost of debt: The role of family ties," Research in International Business and Finance, Elsevier, vol. 75(C).
    7. Owusu, Andrews & O’Sullivan, Noel & Kwabi, Frank & Holmes, Mark David, 2024. "Why do female lead auditors charge a fee premium? evidence from the UK audit market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 57(C).

  23. Ullah, Farid & Jiang, Ping & Elamer, Ahmed A. & Owusu, Andrews, 2022. "Environmental performance and corporate innovation in China: The moderating impact of firm ownership," Technological Forecasting and Social Change, Elsevier, vol. 184(C).

    Cited by:

    1. Owusu, Andrews & Hu, Wansu & Kwabi, Frank & Omoteso, Kamil, 2026. "Do monitoring or advisory lead independent directors with financial expertise matter to managerial opportunism?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 60(C).
    2. Lei Li & Jiabao Lin, 2024. "Digital transformation for the sustainable development of firms: The role of green capability and green culture," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(3), pages 1861-1875, June.
    3. Wang, Junyi & Liu, Qigui & Huang, Wei & Ying, Tingting, 2025. "Silence is gold: Narrative conservatism of SOE managers," International Review of Financial Analysis, Elsevier, vol. 103(C).
    4. Han, Zhenfu & Tang, Shiyu & Li, Zhuoran, 2025. "Design innovation and firm performance: Evidence from patent subtype analysis," International Review of Economics & Finance, Elsevier, vol. 102(C).
    5. Guo, Shulong & Wang, Yongqiang & Liu, Yubin, 2025. "How social credit affects enterprise innovation: Evidence from the development of China's social credit system," Technological Forecasting and Social Change, Elsevier, vol. 213(C).
    6. Yufei An & Ghulam Rasool Madni, 2023. "Factors affecting the green investment and assessing sustainable performance of firms in China," PLOS ONE, Public Library of Science, vol. 18(12), pages 1-17, December.
    7. Gu, Xuehua, 2025. "Does Chinese mixed-ownership reform improve innovation quality in privately-owned enterprises? A dual-perspective evidence from managerial myopia and resource-based view," The North American Journal of Economics and Finance, Elsevier, vol. 77(C).
    8. Fan, Di & Ding, Jiayan & Wu, Sihong & Su, Yiyi, 2025. "Firewalls or frontlines: Geopolitical tensions and multinationals' digital technology upgrading," Technological Forecasting and Social Change, Elsevier, vol. 216(C).
    9. Arie Pratama & Nunuy Nur Afiah & Rina Fadhilah Ismail, 2025. "Climate Change Management and Firm Value: Insights from Southeast Asia Markets (A Survey of Public Companies in Indonesia, Malaysia and Thailand for the 2022–2023 Period)," Sustainability, MDPI, vol. 17(11), pages 1-30, May.
    10. Farid Ullah & Ping Jiang & Ahmed A. Elamer, 2024. "Revolutionizing green business: The power of academic directors in accelerating eco‐innovation and sustainable transformation in China," Business Strategy and the Environment, Wiley Blackwell, vol. 33(6), pages 5051-5072, September.
    11. Mohamed Marie & Baolei Qi & Ahmed A. Elamer & Ibrahim N. Khatatbeh & Eltayyeb Al‐Fakir Al Rabab'a, 2025. "How does board gender diversity drive the ESG performance‐cash holdings relationship? Evidence from China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(3), pages 2705-2723, July.
    12. Imen Khanchel & Naima Lassoued & Cyrine Khiari, 2024. "Watch me invest: Does CEO narcissism affect green innovation? CEO personality traits and eco‐innovation," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 33(3), pages 486-504, July.
    13. Charlotte Adjanor‐Doku & Florence Yaa Ellis & Emmanuel Affum‐Osei, 2025. "Environmental performance: A systematic review of literature and directions for future studies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 71-87, January.
    14. Rong, Bao & Mirza, Sultan Sikandar & Karoui, Lotfi & Saeed, Asif, 2026. "Strategic climate risk management and innovation outcomes: Insights from China’s industrial and policy landscape," Journal of Economics and Business, Elsevier, vol. 140(C).
    15. Aamir Azeem & Muhammad Akram Naseem & Rizwan Ali & Shahid Ali, 2025. "How Does Environmental Performance Contribute to Firm Financial Performance in a Multi-country Study? Mediating Role of Competitive Advantage and Moderating Role of Voluntary Environmental Initiatives," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(2), pages 7688-7721, June.
    16. Owusu, Andrews & Atif, Muhammad & Holmes, Mark David & Omoteso, Kamil, 2026. "Audit fees-audit quality relationship: Does employee board representation matter?," The British Accounting Review, Elsevier, vol. 58(4).
    17. Karim Mahran & Ahmed A. Elamer, 2025. "Shaping ESG commitment through organizational psychological capital: The role of CEO power," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 690-707, January.

  24. Ibrahim, Awad Elsayed Awad & Hussainey, Khaled & Nawaz, Tasawar & Ntim, Collins & Elamer, Ahmed, 2022. "A systematic literature review on risk disclosure research: State-of-the-art and future research agenda," International Review of Financial Analysis, Elsevier, vol. 82(C).

    Cited by:

    1. Lu, Yun & Ntim, Collins G. & Zhang, Qingjing & Li, Pingli, 2022. "Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda," International Review of Financial Analysis, Elsevier, vol. 84(C).
    2. McGee, Paraic & Sheenan, Lisa & Egan, Tom & O'Donohoe, Sheila, 2025. "Risk factor disclosure in green bond prospectuses and investor compensation," International Review of Financial Analysis, Elsevier, vol. 105(C).
    3. Seretis, Evangelos & Aleksanyan, Mark & Tsalavoutas, Ioannis, 2026. "Analyst forecast errors and dispersion before and after mandatory Solvency II implementation," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 109(C).
    4. Adams, Michael, 2025. "Should insurance be disclosed in corporate financial statements? An analysis of the views of stakeholders," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
    5. Awais Akbar & Shumaila Zeb & Hassan Zada, 2025. "Impact of audit committee characteristics on risk disclosure: evidence from the banking sector of Pakistan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 706-721, September.
    6. Cumming, Douglas & Lan, Yihui & Shan, Yuan George & Zhang, Junru, 2025. "Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?," The British Accounting Review, Elsevier, vol. 57(3).
    7. Sun, Shuangcheng & Xiao, Xiaoyan, 2024. "Delegation of management authority and the level of corporate risk disclosure," Finance Research Letters, Elsevier, vol. 63(C).
    8. Li, Rui & Li, Jianping & Zhu, Xiaoqian, 2025. "Downside belief disagreements and financial instability: Evidence from risk factor disclosures in U.S. financial institutions’ 10-K filings," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 99(C).
    9. Zhang, Yongjie & Cai, Hongyu & Guo, Zhenao, 2026. "Beyond template disclosure: Dynamic coordination between risk-response disclosure and firm performance," Finance Research Letters, Elsevier, vol. 99(C).
    10. Yang, Zhijie & Yang, Zezhong, 2025. "Corporate reputation, information disclosure and cost of capital," International Review of Financial Analysis, Elsevier, vol. 107(C).
    11. Xiaoqian Zhu & Huidong Wu & Yanpeng Chang & Jianping Li, 2025. "Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of SEC guidelines," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(2), pages 1837-1862, June.
    12. Song, Yanheng & Xian, Rui, 2024. "Institutional investors' corporate site visits and firm-level climate change risk disclosure," International Review of Financial Analysis, Elsevier, vol. 93(C).
    13. Ed-Dafali, Slimane & Patel, Ritesh & Iqbal, Najaf, 2023. "A bibliometric review of dividend policy literature," Research in International Business and Finance, Elsevier, vol. 65(C).
    14. Choudhary, Priya & Thenmozhi, M., 2024. "Fintech and financial sector: ADO analysis and future research agenda," International Review of Financial Analysis, Elsevier, vol. 93(C).
    15. Sun, Yahui & Huang, Yating & Feng, Qindi, 2024. "Internal control and stock liquidity," Finance Research Letters, Elsevier, vol. 66(C).
    16. Mohammad Hossein Safarzadeh & Mojdeh Derakhshan, 2026. "Risk Disclosure Quality Assessment Using Hidden Markov Chain Analysis of Firms' Risk State," Computational Economics, Springer;Society for Computational Economics, vol. 67(4), pages 2849-2892, April.
    17. Alatawi, Ibrahim A. & Ntim, Collins G. & Zras, Anis & Elmagrhi, Mohamed H., 2023. "CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda," International Review of Financial Analysis, Elsevier, vol. 89(C).
    18. Mies, Michael, 2024. "Empirical research on banks' risk disclosure: Systematic literature review, bibliometric analysis and future research agenda," International Review of Financial Analysis, Elsevier, vol. 95(PA).
    19. Waqas Mehmood & Walaa Wahid Elkelish & Syed Zain ul Abdin, 2026. "CEO duality: determinants and consequences—a systematic literature review," Quality & Quantity: International Journal of Methodology, Springer, vol. 60(2), pages 3711-3740, April.

  25. Andrews Owusu & Alaa Mansour Zalata & Kamil Omoteso & Ahmed A. Elamer, 2022. "Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?," Journal of Business Ethics, Springer, vol. 175(4), pages 815-836, February.

    Cited by:

    1. Owusu, Andrews & Hu, Wansu & Kwabi, Frank & Omoteso, Kamil, 2026. "Do monitoring or advisory lead independent directors with financial expertise matter to managerial opportunism?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 60(C).
    2. Owusu, Andrews & Zalata, Alaa Mansour, 2023. "Credit rating agency response to appointment of female audit partners: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    3. Chi Duong Thi, 2025. "Earnings Management and Firm Performance Around Listing Events: The Moderating Role of Gender," SAGE Open, , vol. 15(2), pages 21582440251, May.
    4. Ahsan Habib & Dinithi Ranasinghe & Julia Yonghua Wu & Pallab Kumar Biswas & Fawad Ahmad, 2022. "Real earnings management: A review of the international literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4279-4344, December.
    5. Ma, Yong & Lan, Huanqi, 2025. "How does monetary policy shock affect banks' loan loss provisioning behavior? Evidence from Chinese commercial banks," China Economic Review, Elsevier, vol. 91(C).
    6. Owusu, Andrews & O’Sullivan, Noel & Kwabi, Frank & Holmes, Mark David, 2024. "Why do female lead auditors charge a fee premium? evidence from the UK audit market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 57(C).
    7. Andrews Owusu & Frank Kwabi & Ernest Ezeani & Ruth Owusu-Mensah, 2022. "CEO tenure and cost of debt," Review of Quantitative Finance and Accounting, Springer, vol. 59(2), pages 507-544, August.
    8. Owusu, Andrews & Kwabi, Frank & Owusu-Mensah, Ruth & Elamer, Ahmed A, 2023. "Lead independent director, managerial risk-taking, and cost of debt: Evidence from UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
    9. Owusu, Andrews & Atif, Muhammad & Holmes, Mark David & Omoteso, Kamil, 2026. "Audit fees-audit quality relationship: Does employee board representation matter?," The British Accounting Review, Elsevier, vol. 58(4).
    10. Ahmed Mohamed Habib, 2024. "Does real earnings management affect a firm's environmental, social, and governance (ESG), financial performance, and total value? A moderated mediation analysis," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(11), pages 28239-28268, November.
    11. Šušak Toni & Stapić Ivana, 2025. "Does Gender Matter in Audit? Evidence on Earnings Management and Audit Delay from Croatia," Business Systems Research, Paradigm, vol. 16(2), pages 219-239.

  26. Saddam A. Hazaea & Jinyu Zhu & Saleh F.A. Khatib & Ahmed A. Elamer, 2022. "Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(6), pages 1675-1706, November.

    Cited by:

    1. Pengyu Chen & Zhongzhu Chu, 2024. "Mere facade? Is greenwashing behaviour lower in low‐carbon corporates?," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4162-4174, July.
    2. Saddam A. Hazaea & Chun Cai & Ebrahim Mohammed Al-Matari & Mohammed A. Al-Bukhrani & H. Gin Chong, 2025. "Mapping the Literature Trends of Internal Auditing in the United States: A Systematic Review and Directions for Future Research," SAGE Open, , vol. 15(1), pages 21582440251, February.

  27. Saleh F. A. Khatib & Dewi Fariha Abdullah & Ernie Hendrawaty & Ahmed A. Elamer, 2022. "A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research," Management Review Quarterly, Springer, vol. 72(3), pages 707-744, September.

    Cited by:

    1. Treepongkaruna, Sirimon & Jiraporn, Pornsit & Kyaw, Khine & Padungsaksawasdi, Chaiyuth, 2026. "Unveiling diversity: Does diversity of uncertainty influence corporate cash holdings?," Economic Modelling, Elsevier, vol. 159(C).
    2. Mertzanis, Charilaos & Hamill, Philip A. & Pavlopoulos, Athanasios & Houcine, Asma, 2024. "Sustainable investment conditions and corporate cash holdings in the MENA region: Market preparedness and Shari'ah-compliant funds," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 1043-1063.
    3. Nobanee, Haitham & Ellili, Nejla Ould Daoud, 2023. "Non-fungible tokens (NFTs): A bibliometric and systematic review, current streams, developments, and directions for future research," International Review of Economics & Finance, Elsevier, vol. 84(C), pages 460-473.
    4. Zhang, Dongyang & Wang, Cao & Wang, Yizhi, 2024. "Unveiling the critical nexus: Volatility of crude oil future prices and trade partner’s cash holding behavior in the face of the Russia–Ukraine conflict," Energy Economics, Elsevier, vol. 132(C).
    5. Yushi Jiang & Muhammad Shujaat Mubarik & Syed Imran Zaman & Syed Hasnain Alam & Muhammad Arif, 2024. "Corporate governance, cash holding, and firm performance in an emerging market," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(3), pages 2787-2803, July.
    6. Theodoros V. Stamatopoulos, 2022. "Cash Holdings in the Global Hotel Industry: Do Managers Act With Bounded Rationality When They Cannot Find Optimal Solutions?," Contemporary Economics, Vizja University, vol. 16(4), December.
    7. Xu Tian & Umar H. A. Kohar & Saleh F. A. Khatib & Yan Wang, 2024. "Nudging Sustainable Development: Reviewing Energy Transition and Economic Development," Sustainability, MDPI, vol. 16(8), pages 1-29, April.
    8. Yu Zhang & Chiping Chen & Xizheng Zhang, 2024. "The Impact of Environmental, Social, and Governance Performance on the Total Factor Productivity of Textile Firms: A Meditating-Moderating Model," Sustainability, MDPI, vol. 16(16), pages 1-19, August.
    9. Mies, Michael, 2024. "Empirical research on banks' risk disclosure: Systematic literature review, bibliometric analysis and future research agenda," International Review of Financial Analysis, Elsevier, vol. 95(PA).

  28. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.

    Cited by:

    1. Antonio Molina-García & M Teresa Galache-Laza & Vicente González-García & Julio Diéguez-Soto, 2025. "Financial literacy and environmental sustainability in SMEs: process innovation as an association mechanism," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 15(3), pages 765-802, September.
    2. Géraldine Paring, 2025. "Multispecies Ethics and Space: Coexisting with Wolves," Journal of Business Ethics, Springer, vol. 200(2), pages 255-268, August.
    3. Merna Saleh & Hala M. G. Amin & Ahmed A. Elamer, 2025. "Corporate Social Responsibility, Tax Behavior, and Institutional Context: An Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 7293-7309, November.
    4. Post Raj Pokharel, 2025. "Unpacking the Role of Biodiversity Impact Reduction in ESG Performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8094-8110, November.
    5. Azizi, Leyla & Scope, Christoph & Ladusch, Anne & Sassen, Remmer, 2025. "Biodiversity disclosure in the European finance sector," Ecological Economics, Elsevier, vol. 228(C).
    6. Mohammed Alomair & Abdelmoneim Bahyeldin Mohamed Metwally, 2025. "Does ESG Disclosure Matter for the Tax Avoidance–Firm Value Relationship? Evidence from an Emerging Market," Sustainability, MDPI, vol. 17(9), pages 1-19, April.
    7. Long Xu & Jiayi Zhou & Yuan Liu, 2024. "How Upgrading of Provincial Development Zones Reduces Urban Carbon Emission: Evidence from a Time-Varying DID Analysis," Sustainability, MDPI, vol. 16(20), pages 1-27, October.
    8. Thang Ngoc Dang & Monomita Nandy & Suman Lodh & Khaled Hussainey, 2026. "Nature at Risk, Finance at Stake: A Systematic Literature Review of Biodiversity Risk in Finance Research," Business Strategy and the Environment, Wiley Blackwell, vol. 35(3), pages 4256-4276, March.
    9. Ayman Issa & Mohammad A. A. Zaid, 2023. "Firm's biodiversity initiatives disclosure and board gender diversity: A multi‐country analysis of corporations operating in Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4991-5007, November.
    10. Lee Roberts & Nikoletta Georgiou & Abeer Mohamed Hassan, 2023. "Investigating biodiversity and circular economy disclosure practices: Insights from global firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1053-1069, May.

  29. Mohamed Khaled Eldaly & Ahmed A. Elamer & Magdy Abdel-Kader, 2022. "The influence of foreign direct investment on the Egyptian audit market: what do Big 4 partners’ perceptions tell us?," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 22(4), pages 1039-1061, June.

    Cited by:

    1. Ahmed S. Abdelwahed & Ahmad A. Abu-Musa & Hebatallah A. Badawy & Hosam Moubarak, 2025. "Unleashing the beast: the impact of big data and data analytics on the auditing profession—Evidence from a developing country," Future Business Journal, Springer, vol. 11(1), pages 1-18, December.

  30. Mohamed M. El-Dyasty & Ahmed A. Elamer, 2022. "Multiple audit mechanism, audit quality and cost of debt: empirical evidence from a developing country," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 264-281, September.

    Cited by:

    1. Hady O. Abozeid & Ahmed A. Elamer & Eman F. Attia, 2025. "Institutional Quality and Sustainable Firm Growth: Evidence From North African Countries," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(3), pages 4380-4392, June.

  31. Ahmed A. Elamer & Bassam A. Elbialy & Kholoud A. Alsaab & Mohamed A. Khashan, 2022. "The Impact of COVID-19 on the Relationship between Non-Renewable Energy and Saudi Stock Market Sectors Using Wavelet Coherence Approach and Neural Networks," Sustainability, MDPI, vol. 14(21), pages 1-24, November.

    Cited by:

    1. Selmey, Mousa Gowfal & Bialy, Bassam A. El & Hassanein, Ahmed & Baker, Abdalqader Ahmed & Ali, Wael Mohamed & Aboushadi, Nagi Rashed & Alhumud, Abdullah Abdulaziz & Mohamad, Elsayed Farrag Elsaid, 2025. "Antecedents and Forecasting of Carbon Emissions Using Machine Learning Algorithms: Insights from the Top Ten Carbon-Emitting Nations," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 15(4), pages 511-524, June.
    2. Soumya Basu & Takaya Ogawa & Hideyuki Okumura & Keiichi Ishihara, 2026. "Quantifying stability of time–frequency phase space co-movements for renewable energy and macroeconomic markets during dual shocks," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 12(1), pages 1-52, December.
    3. Bassam A. Ibrahim & Ahmed A. Elamer & Thamir H. Alasker & Marwa A. Mohamed & Hussein A. Abdou, 2024. "Volatility contagion between cryptocurrencies, gold and stock markets pre-and-during COVID-19: evidence using DCC-GARCH and cascade-correlation network," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 10(1), pages 1-28, December.
    4. Abdou, Hussein A. & Elamer, Ahmed A. & Abedin, Mohammad Zoynul & Ibrahim, Bassam A., 2024. "The impact of oil and global markets on Saudi stock market predictability: A machine learning approach," Energy Economics, Elsevier, vol. 132(C).
    5. Fetais, Alanoud Hamad & Aysan, Ahmet Faruk & Nagayev, Ruslan, 2024. "Navigating the complexities of GCC real state markets: An analysis of interlinkages amidst shocks and oil effects," Journal of Multinational Financial Management, Elsevier, vol. 74(C).

  32. Ibrahim, Awad Elsayed Awad & Elamer, Ahmed A. & Ezat, Amr Nazieh, 2021. "The convergence of big data and accounting: innovative research opportunities," Technological Forecasting and Social Change, Elsevier, vol. 173(C).

    Cited by:

    1. Yusuf, Raji & Muyiwa E., Dagunduro, 2024. "The Future of Accounting: Efficacy of Big Data on Accountant’s Functions in the Accounting Information Systems," Post-Print hal-04771985, HAL.
    2. Kanyarat (Lek) Sanoran & Jomsurang Ruangprapun, 2023. "Initial Implementation of Data Analytics and Audit Process Management," Sustainability, MDPI, vol. 15(3), pages 1-14, January.
    3. Yang, Guancan & Liu, Di & Chen, Ling & Lu, Kun, 2025. "Integrating persistence process into the analysis of technology convergence using STERGM," Journal of Informetrics, Elsevier, vol. 19(1).
    4. Gabrielli, Gianluca & Magri, Carlotta & Medioli, Alice & Marchini, Pier Luigi, 2024. "The power of big data affordances to reshape anti-fraud strategies," Technological Forecasting and Social Change, Elsevier, vol. 205(C).
    5. Grosu, Veronica & Cosmulese, Cristina Gabriela & Socoliuc, Marian & Ciubotariu, Marius-Sorin & Mihaila, Svetlana, 2023. "Testing accountants' perceptions of the digitization of the profession and profiling the future professional," Technological Forecasting and Social Change, Elsevier, vol. 193(C).
    6. Zhou, Yan & Hao, Yinhui, 2025. "Big data tax collection and administration and quality of corporate accounting information," Finance Research Letters, Elsevier, vol. 85(PB).
    7. Tytti Elo & Kaisu Puumalainen & Helena Sjögrén & Satu Pätäri & Léo-Paul Dana, 2026. "Future of knowledge-intensive work: stakeholder perceptions on technology-driven changes in the accounting profession," Review of Managerial Science, Springer, vol. 20(3), pages 957-993, March.

  33. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.

    Cited by:

    1. Antonio Molina-García & M Teresa Galache-Laza & Vicente González-García & Julio Diéguez-Soto, 2025. "Financial literacy and environmental sustainability in SMEs: process innovation as an association mechanism," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 15(3), pages 765-802, September.
    2. Yaser Saleh Al frijat & Ahmed A. Elamer, 2025. "Human capital efficiency, corporate sustainability, and performance: Evidence from emerging economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1457-1472, March.
    3. Ahmed A. Elamer & Mounia Boulhaga, 2024. "ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3312-3327, July.
    4. Samik Shome & Sushma Verma, 2025. "Zombie firms: a systematic review and future research directions," Management Review Quarterly, Springer, vol. 75(3), pages 2309-2368, September.
    5. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    6. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.
    7. Michael Mies, 2025. "Biodiversity finance: Sovereign biodiversity loss drivers and financial stability," Journal of Industrial Ecology, Yale University, vol. 29(3), pages 937-954, June.
    8. Adelaide Martins & Manuel Castelo Branco & Pedro Novo Melo & Carolina Machado, 2022. "Sustainability in Small and Medium-Sized Enterprises: A Systematic Literature Review and Future Research Agenda," Sustainability, MDPI, vol. 14(11), pages 1-26, May.
    9. Barry Ackers & Adeyemi Adebayo, 2024. "The nexus between non‐governmental organisations involved in conservation and profit‐seeking state‐owned enterprises: A potential alternative credibility enhancing mechanism for biodiversity disclosures?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2699-2714, July.
    10. Angela Small & Alice Owen & Jouni Paavola, 2022. "Organizational use of ecosystem service approaches: A critique from a systems theory perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 284-296, January.
    11. Mariela Carvajal & Muhammad Nadeem & Rashid Zaman, 2022. "Biodiversity disclosure, sustainable development and environmental initiatives: Does board gender diversity matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 969-987, March.
    12. Zhu, Yaqin & Chen, Jing, 2025. "How does board gender diversity shape ESG performance?," Finance Research Letters, Elsevier, vol. 74(C).
    13. Karim Mahran & Ahmed A. Elamer, 2026. "Navigating the Corporate Ego: Understanding the Association Between ESG Performance and Organizational Narcissistic Rhetoric," Journal of Business Ethics, Springer, vol. 204(2), pages 437-456, March.
    14. Orazalin, Nurlan S. & Ntim, Collins G. & Kalimilo Malagila, John, 2025. "Corporate governance, national governance quality, and biodiversity reporting: Global evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
    15. Samuel Jack Anthony & Angus Morrison‐Saunders, 2023. "Analysing corporate forest disclosure: How does business value biodiversity?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 624-638, January.
    16. Talbot, David & Barbat, Guillaume & Boiral, Olivier & Ordonez-Ponce, Eduardo, 2023. "Failure to consider environmental risk: The case for biodiversity impact disclosure in the electricity sector," Utilities Policy, Elsevier, vol. 85(C).
    17. Tantawy Moussa & Amir Allam & Mahmoud Elmarzouky, 2022. "Global modern slavery and sustainable development goals: Does institutional environment quality matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2230-2244, July.
    18. Ibrahim, Awad Elsayed Awad & Elamer, Ahmed A. & Ezat, Amr Nazieh, 2021. "The convergence of big data and accounting: innovative research opportunities," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
    19. Lee Roberts & Nikoletta Georgiou & Abeer Mohamed Hassan, 2023. "Investigating biodiversity and circular economy disclosure practices: Insights from global firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1053-1069, May.

  34. Mohamed M. El-Dyasty & Ahmed A. Elamer, 2021. "The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 362-377, December.

    Cited by:

    1. Vanessa Carvalho Pereira & Antonio Gualberto Pereira & José Sérgio Casé Oliveira, 2023. "Influence of ownership structure on the choice of Big Four independent auditors," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 316-326, September.
    2. Hady O. Abozeid & Ahmed A. Elamer & Eman F. Attia, 2025. "Institutional Quality and Sustainable Firm Growth: Evidence From North African Countries," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(3), pages 4380-4392, June.
    3. Sayaf Algrady & Xie Xiaojun, 2022. "Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model," International Review of Management and Marketing, International Review of Management and Marketing, vol. 12(2), pages 1-10, March.
    4. Mohamed M. El-Dyasty & Ahmed A. Elamer, 2022. "Multiple audit mechanism, audit quality and cost of debt: empirical evidence from a developing country," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 264-281, September.
    5. Yang, Zian & Yang, Zhi, 2025. "Accountability and referent Selection: Evidence from Chinese mutual funds," Journal of Business Research, Elsevier, vol. 194(C).

  35. Saleh F.A. Khatib & Dewi Fariha Abdullah & Ahmed Elamer & Ibrahim Suleiman Yahaya & Andrews Owusu, 2021. "Global trends in board diversity research: a bibliometric view," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(2), pages 441-469, November.

    Cited by:

    1. Hamzeh Al Amosh & Saleh F. A. Khatib, 2024. "Environmental, Social and Governance Performance Disclosure and Market Value: Evidence from Jordan," Business Perspectives and Research, , vol. 12(4), pages 539-554, October.
    2. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    3. Barkha Dhingra & Mahender Yadav & Mohit Saini & Ruhee Mittal, 2023. "A bibliometric visualization of behavioral biases in investment decision-making," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, vol. 16(3), pages 503-526, August.
    4. Hamzeh Al Amosh & Saleh F. A. Khatib & Husam Ananzeh, 2024. "Terrorist attacks and environmental social and governance performance: Evidence from cross‐country panel data," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 210-223, January.
    5. Ahmad Yuosef Alodat & Hamzeh Al Amosh & Osamah Alorayni & Saleh F. A. Khatib, 2024. "Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 165-174, March.
    6. Sheoran Rakesh & Singh Ombir & Bhambhu Jaikishan & Jakhar Babloo, 2025. "Mapping The Landscape of Skill Development and Employability: a Bibliometric Review," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Paradigm, vol. 18(4), pages 561-575.
    7. Elamer, Ahmed A. & Utham, Vinay, 2024. "Cash is queen? Impact of gender-diverse boards on firms' cash holdings during COVID-19," International Review of Financial Analysis, Elsevier, vol. 95(PB).
    8. Ajab Khan & H. Kent Baker, 2025. "Board diversity and dividend policy in India," Asia Pacific Journal of Management, Springer, vol. 42(2), pages 887-918, June.
    9. Beloskar, Ved Dilip & Haldar, Arunima & Gupta, Anupama, 2024. "Gender equality and women’s empowerment: A bibliometric review of the literature on SDG 5 through the management lens," Journal of Business Research, Elsevier, vol. 172(C).

  36. Craig McLaughlin & Stephen Armstrong & Maha W. Moustafa & Ahmed A. Elamer, 2021. "Audit committee diversity and corporate scandals: evidence from the UK," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 29(5), pages 734-763, October.

    Cited by:

    1. Shakil, Mohammad Hassan, 2024. "Environmental, social and governance controversies: A bibliometric review and research agenda," Finance Research Letters, Elsevier, vol. 70(C).
    2. Dirvi Surya Abbas & Raesita Bella, 2026. "Audit Report Lag in Indonesia: Evidence from Listed Firms with High and Low Audit Committee Experience," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 158-175.
    3. Yiming Ma & Muhammad Ishfaq Ahmad & Riccardo Torelli, 2024. "Board gender diversity and ESG disclosure: The moderating role of audit committee," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 5971-5983, November.
    4. Amandine Bavent & Elisabeth Paulet, 2026. "ESG Controversies and Firm Value in Times of Crisis: The Effects of Contextual Factors," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 35(3), pages 2030-2053, July.

  37. Hussein A. Abdou & Nouran N. Ellelly & Ahmed A. Elamer & Khaled Hussainey & Hassan Yazdifar, 2021. "Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6281-6311, October.

    Cited by:

    1. Douglas A. Adu & Naheed N. Roni, 2024. "Bank climate change initiatives, ownership structures, and corporate governance mechanisms: Evidence from emerging economies," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 3039-3077, May.
    2. Jairaj Gupta & Narendra Nath Kushwaha & Xia Li & Tahera Ebrahimi, 2025. "Does firm-level political risk influence earnings management?," Review of Quantitative Finance and Accounting, Springer, vol. 64(3), pages 1165-1198, April.
    3. Emmanuel Mensah & Joseph Kwadwo Tuffour & Mamdouh Abdulaziz Saleh Al-Faryan, 2023. "Does macroeconomic misery index matter in the micro firm-level earnings Management – performance nexus? Evidence from dynamic Panel threshold regression," Cogent Economics & Finance, Taylor & Francis Journals, vol. 11(2), pages 2289321-228, October.
    4. Salman Bahoo & Marco Cucculelli & Xhoana Goga & Jasmine Mondolo, 2024. "Artificial intelligence in Finance: a comprehensive review through bibliometric and content analysis," SN Business & Economics, Springer, vol. 4(2), pages 1-46, February.
    5. Ioannis Dokas, 2023. "Earnings Management and Status of Corporate Governance under Different Levels of Corruption—An Empirical Analysis in European Countries," JRFM, MDPI, vol. 16(10), pages 1-23, October.
    6. Abdou, Hussein A. & Elamer, Ahmed A. & Abedin, Mohammad Zoynul & Ibrahim, Bassam A., 2024. "The impact of oil and global markets on Saudi stock market predictability: A machine learning approach," Energy Economics, Elsevier, vol. 132(C).
    7. Ajab Khan & H. Kent Baker, 2025. "Board diversity and dividend policy in India," Asia Pacific Journal of Management, Springer, vol. 42(2), pages 887-918, June.
    8. Rajesh Desai, 2026. "Does statutory ESG disclosure stimulate managerial opportunism? Moderating role of board structures and audit committee in an emerging economy," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 23(2), pages 477-501, June.
    9. Ummar Faruk Saeed & Timothy Masuni Nagriwum, 2026. "Carbon Accounting and Climate Change: Leveraging Eco-digitalization and Governance Dynamics for Environmental Sustainability in Emerging Markets," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 17(2), pages 4843-4874, April.
    10. Eman F. Attia & Tariq H. Ismail & Messaoud Mehafdi, 2022. "Impact of board of directors attributes on real-based earnings management: further evidence from Egypt," Future Business Journal, Springer, vol. 8(1), pages 1-22, December.
    11. Yusuf Babatunde Adeneye & Setareh Fasihi & Ines Kammoun & Khaldoon Albitar, 2024. "Does earnings management constrain ESG performance? The role of corporate governance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 69-92, March.
    12. Murphy, Brid & Feeney, Orla & Rosati, Pierangelo & Lynn, Theo, 2024. "Exploring accounting and AI using topic modelling," International Journal of Accounting Information Systems, Elsevier, vol. 55(C).
    13. Probowo Erawan Sastroredjo & Marcel Ausloos & Polina Khrennikova, 2025. "Eco-Innovation and Earnings Management: Unveiling the Moderating Effects of Financial Constraints and Opacity in FTSE All-Share Firms," Sustainability, MDPI, vol. 17(11), pages 1-25, May.
    14. Naila Amara & Saad Bourouis & Sajead Mowafaq Alshdaifat & Houssam Bouzgarrou & Hamzeh Al Amosh, 2025. "The Impact of Audit Quality and Female Audit Committee Characteristics on Earnings Management: Evidence from the UK," JRFM, MDPI, vol. 18(3), pages 1-20, March.
    15. Mahmoud Alghemary & Nereida Polovina & Basil Al-Najjar, 2024. "Earnings management of acquiring and non-acquiring companies: the key role of ownership structure and national corporate governance in GCC," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 568-588, December.
    16. Emmanuel Mensah & Christopher Boachie, 2024. "The Threshold Effects of National Governance Quality on the Earnings Management – Performance Nexus: Evidence From Dynamic Panel Threshold Regression," SAGE Open, , vol. 14(4), pages 21582440241, December.
    17. Bassam A. Ibrahim & Ahmed A. Elamer & Hussein A. Abdou, 2025. "The role of cryptocurrencies in predicting oil prices pre and during COVID-19 pandemic using machine learning," Annals of Operations Research, Springer, vol. 345(2), pages 909-952, February.
    18. Yang, Zhonghai & Xiu, Xue & Xu, Meng & Zhao, Yixiu, 2024. "Noncontrolling shareholders' network centrality and corporate earnings management: Governance or conspiracy?," International Review of Financial Analysis, Elsevier, vol. 94(C).

  38. Saleh F. A. Khatib & Dewi Fariha Abdullah & Ahmed A. Elamer & Raed Abueid, 2021. "Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 985-1002, February.

    Cited by:

    1. Antonio Molina-García & M Teresa Galache-Laza & Vicente González-García & Julio Diéguez-Soto, 2025. "Financial literacy and environmental sustainability in SMEs: process innovation as an association mechanism," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 15(3), pages 765-802, September.
    2. Amr S. Abdallah & Hala Amin & Mohammed Abdelghany & Ahmed A. Elamer, 2025. "Antecedents and consequences of intellectual capital: a systematic review, integrated framework, and agenda for future research," Management Review Quarterly, Springer, vol. 75(4), pages 3067-3118, December.
    3. Rita Wijayanti & Doddy Setiawan, 2024. "The Nexus Between Board Diversity and Sustainability Reporting: The Moderating Role of Supervisory Effectiveness and Quality in a Two-Tier Board System," SAGE Open, , vol. 14(3), pages 21582440241, July.
    4. Hamzeh Al Amosh & Saleh F. A. Khatib, 2024. "Environmental, Social and Governance Performance Disclosure and Market Value: Evidence from Jordan," Business Perspectives and Research, , vol. 12(4), pages 539-554, October.
    5. Magdalena Rzemieniak & Monika Wawer, 2021. "Employer Branding in the Context of the Company’s Sustainable Development Strategy from the Perspective of Gender Diversity of Generation Z," Sustainability, MDPI, vol. 13(2), pages 1-24, January.
    6. Ahmed A. Elamer & Mounia Boulhaga, 2024. "ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3312-3327, July.
    7. Bashar Abu Khalaf & Munirah Sarhan Alqahtani & Maryam Saad Al-Naimi, 2025. "ESG Controversies and the Financial Performance of MENA Firms: The Moderating Role of Board Characteristics," Sustainability, MDPI, vol. 17(11), pages 1-22, May.
    8. Md Imran Hossain & Md Aslam Mia & Lucia Dalla Pellegrina, 2024. "A systematic review of gender diversity and its impact on the performance of Microfinance Institutions," Future Business Journal, Springer, vol. 10(1), pages 1-23, December.
    9. Ibrahim, Awad Elsayed Awad & Hussainey, Khaled & Nawaz, Tasawar & Ntim, Collins & Elamer, Ahmed, 2022. "A systematic literature review on risk disclosure research: State-of-the-art and future research agenda," International Review of Financial Analysis, Elsevier, vol. 82(C).
    10. Mounia Boulhaga & Abdelfettah Bouri & Ahmed A. Elamer & Bassam A. Ibrahim, 2023. "Environmental, social and governance ratings and firm performance: The moderating role of internal control quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 134-145, January.
    11. Alharbi, Rana & Elnahass, Marwa & McLaren, Josie, 2022. "Women directors and market valuation: What are the “Wonder Woman” attributes in banking?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 80(C).
    12. Ayman Hassan Bazhair & Saleh F. A. Khatib & Hamzeh Al Amosh, 2022. "Taking Stock of Carbon Disclosure Research While Looking to the Future: A Systematic Literature Review," Sustainability, MDPI, vol. 14(20), pages 1-24, October.
    13. Saleh F. A. Khatib & Iyad H. M. Ismail & Naeem Salameh & Alhamzah F. Abbas & Ayman Hassan Bazhair & Hamid Ghazi H Sulimany, 2023. "Carbon Emission and Firm Performance: The Moderating Role of Management Environmental Training," Sustainability, MDPI, vol. 15(13), pages 1-19, July.
    14. Pengyu Chen & Yuanyuan Hao, 2022. "Digital transformation and corporate environmental performance: The moderating role of board characteristics," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1757-1767, September.
    15. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    16. Hamzeh Al Amosh & Saleh F. A. Khatib & Khaled Hussainey, 2022. "The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies," JRFM, MDPI, vol. 15(9), pages 1-20, August.
    17. Husam Ananzeh & Mohannad Obeid Shbail & Hamzeh Amosh & Saleh F. A. Khatib & Shadi Habis Abualoush, 2023. "Political connection, ownership concentration, and corporate social responsibility disclosure quality (CSRD): empirical evidence from Jordan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(1), pages 83-98, March.
    18. Cláudia Pereira & Albertina Monteiro & Diana Silva & Armindo Lima, 2023. "Do the Levels of Environmental Sustainability Disclosure and Indebtness Affect the Quality of Earnings?," Sustainability, MDPI, vol. 15(4), pages 1-13, February.
    19. Abdulaziz Ahmed Aljammaz & Suresh Ramakrishnan & Hamid Ghazi H. Sulimany & Saleh F.A. Khatib & Adnan Ali & Ehsan Almoataz & Abdulrhman Atllah Alharbi, 2025. "Mediating role of financial sustainability between board diversity and firms’ resilience: evidence from Saudi listed firms," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-12, December.
    20. Xiao, Zhongyi & Ren, Ruoxi & Peng, Huan & Yu, Xiaoou, 2026. "Diversity of audit committee: A catalyst for enhanced corporate ESG disclosure," International Review of Financial Analysis, Elsevier, vol. 116(C).
    21. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.
    22. Ali Shariff Kabara & Saleh F. A. Khatib & Ayman Hassan Bazhair & Hamid Ghazi H Sulimany, 2022. "The Effect of the Board’s Educational and Gender Diversity on the Firms’ Performance: Evidence from Non-Financial Firms in Developing Country," Sustainability, MDPI, vol. 14(17), pages 1-15, September.
    23. Dhir, Amandeep & Khan, Sher Jahan & Islam, Nazrul & Ractham, Peter & Meenakshi, N., 2023. "Drivers of sustainable business model innovations. An upper echelon theory perspective," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
    24. Neharika Vohra & Kashika Sud & Chayanika Bhayana, 2026. "Gender Diversity and Inclusion on Indian Boards: Post the Introduction of the Mandate in 2015 and 2019," Business Perspectives and Research, , vol. 14(1), pages 75-99, January.
    25. Sattar Khan & Yasir Kamal & Shahid Hussain & Muhammad Abbas, 2022. "Corporate governance looking back to look forward in Pakistan: a review, synthesis and future research agenda," Future Business Journal, Springer, vol. 8(1), pages 1-32, December.
    26. Doaa Aly & Muath Abdelqader & Tamer K. Darwish & Arshad Hasan & Anna Toporkiewicz, 2024. "How organizational board compositions lead to a higher job satisfaction: an empirical analysis of US and UK companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 277-289, June.
    27. Saddam A. Hazaea & Ebrahim Mohammed Al-Matari & Saleh F. A. Khatib & Khaldoon Albitar & Jinyu Zhu, 2023. "Internal Auditing in the Arab World: A Systematic Literature Review and Directions for Future Research," SAGE Open, , vol. 13(4), pages 21582440231, October.
    28. Kylie de Klerk & Favil Singh, 2023. "Does Gender and Cultural Diversity Matter for Sustainability in Healthcare? Evidence from Global Organizations," Sustainability, MDPI, vol. 15(15), pages 1-17, July.
    29. Saleh F. A. Khatib & Dewi Fariha Abdullah & Ernie Hendrawaty & Ahmed A. Elamer, 2022. "A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research," Management Review Quarterly, Springer, vol. 72(3), pages 707-744, September.
    30. Mani, Satya Prakash & Bansal, Shashank, 2025. "Does board demographic diversity constrain related party transactions? Evidence from India," Pacific-Basin Finance Journal, Elsevier, vol. 90(C).
    31. Karim Mahran & Ahmed A. Elamer, 2024. "Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 1977-2003, March.
    32. Yoojung Kim & Sejung Marina Choi, 2022. "When Bad Becomes Good: The Role of Congruence and Product Type in the CSR Initiatives of Stigmatized Industries," Sustainability, MDPI, vol. 14(13), pages 1-16, July.
    33. Hamzeh Al Amosh & Saleh F. A. Khatib & Husam Ananzeh, 2024. "Terrorist attacks and environmental social and governance performance: Evidence from cross‐country panel data," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 210-223, January.
    34. Md. Shamim Hossain & Chui Ching Ling & Nandana Wasantha Pathiranage & Chorng Yuan Fung, 2026. "Nexus between corporate sustainability disclosures and tax avoidance: does gender quotas on board make any difference?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 23(2), pages 387-401, June.
    35. Francesco Gangi & Nicola Varrone & Maria Coscia, 2023. "Board cultural diversity and bank social performance: The mediating role of corporate social responsibility strategy," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 32(4), pages 1310-1320, October.
    36. Stefania Veltri & Romilda Mazzotta & Franco Ernesto Rubino, 2021. "Board diversity and corporate social performance: Does the family firm status matter?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1664-1679, November.
    37. Farid Ullah & Ping Jiang & Ahmed A. Elamer, 2024. "Revolutionizing green business: The power of academic directors in accelerating eco‐innovation and sustainable transformation in China," Business Strategy and the Environment, Wiley Blackwell, vol. 33(6), pages 5051-5072, September.
    38. Sheoran Rakesh & Singh Ombir & Bhambhu Jaikishan & Jakhar Babloo, 2025. "Mapping The Landscape of Skill Development and Employability: a Bibliometric Review," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Paradigm, vol. 18(4), pages 561-575.
    39. Kumar, Vivek & Srivastava, Arpita, 2022. "Trends in the thematic landscape of corporate social responsibility research: A structural topic modeling approach," Journal of Business Research, Elsevier, vol. 150(C), pages 26-37.
    40. Hanlie Smuts & Lizette Weilbach & Kesseven Padachi & Aleesha Boolaky & Diroubinee Mauree-Narrainen & Needesh Ramphul & Hemant Chittoo, 2024. "Harnessing Disruptive Innovation: A Conceptual Model for SME Growth and Adaptation," Businesses, MDPI, vol. 4(4), pages 1-27, November.
    41. Francisco Díez-Martín & Giorgia Miotto & Cristina Del-Castillo-Feito, 2024. "The intellectual structure of gender equality research in the business economics literature," Review of Managerial Science, Springer, vol. 18(6), pages 1649-1680, June.
    42. Silvia Carnini Pulino & Mirella Ciaburri & Barbara Sveva Magnanelli & Luigi Nasta, 2022. "Does ESG Disclosure Influence Firm Performance?," Sustainability, MDPI, vol. 14(13), pages 1-18, June.
    43. Talat Mehmood Khan & Naiping Zhu, 2025. "How social and environmental investments attract and repel foreign investors: Insights on shareholder and stakeholder engagement," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(2), pages 2996-3007, April.
    44. Elamer, Ahmed A. & Utham, Vinay, 2024. "Cash is queen? Impact of gender-diverse boards on firms' cash holdings during COVID-19," International Review of Financial Analysis, Elsevier, vol. 95(PB).
    45. Ding, Bin Yan & Wei, Feng, 2023. "Overlapping membership between risk management committee and audit committee and bank risk-taking: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 86(C).
    46. Shuchi Pahuja & Anita Agrawal, 2023. "Board Attributes and Corporate Social Responsibility: A Systematic Literature Review and Future Research Perspectives," Indian Journal of Corporate Governance, , vol. 16(1), pages 108-138, June.
    47. Hamzeh Al Amosh & Saleh F. A. Khatib, 2026. "Websites Visits and Financial Performance for GCC Banks: The Moderating Role of Environmental, Social and Governance Performance," Global Business Review, International Management Institute, vol. 27(2), pages 216-236, April.
    48. Tampakoudis, Ioannis & Nerantzidis, Michail & Eweje, Gabriel & Leventis, Stergios, 2022. "The impact of gender diversity on shareholder wealth: Evidence from European bank M&A," Journal of Financial Stability, Elsevier, vol. 60(C).
    49. ABM Fazle Rahi, 2025. "Unpacking women’s power on corporate boards: gender reward in board composition," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(1), pages 64-80, March.
    50. Gurdgiev, Constantin & Ni, Qiuxin, 2023. "Board diversity: Moderating effects of CEO overconfidence on firm financing decisions," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
    51. Stefan Schmid & Felix Roedder, 2022. "Much ado about diversity? The perpetuation of old elites on corporate boards," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 3263-3285, December.
    52. Xu Tian & ZongYi Tian & Saleh F A Khatib & Yan Wang, 2024. "Machine learning in internet financial risk management: A systematic literature review," PLOS ONE, Public Library of Science, vol. 19(4), pages 1-23, April.
    53. Olubunmi Florence Osemene & Paulina Adinnu & Temitope Olamide Fagbemi & Johnson K. Olowookere, 2024. "Corporate Governance and Environmental Accounting Reporting in Selected Quoted African Companies," Global Business Review, International Management Institute, vol. 25(4), pages 1096-1119, August.
    54. Monday Nweke Igwe & Saleh F. A. Khatib & Ayman Hassan Bazhair, 2023. "Sustainability reporting in Africa: A systematic review and agenda for future research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2081-2100, September.
    55. Ali Uyar & Habiba Al‐Shaer & Cemil Kuzey & Abdullah S. Karaman, 2024. "Do foreign directors reinforce better waste management? The moderating role of eco‐innovation," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 2040-2065, March.
    56. Karim Mahran & Ahmed A. Elamer, 2026. "Navigating the Corporate Ego: Understanding the Association Between ESG Performance and Organizational Narcissistic Rhetoric," Journal of Business Ethics, Springer, vol. 204(2), pages 437-456, March.
    57. Saddam A. Hazaea & Ebrahim Mohammed Al-Matari & Khaled Zedan & Saleh F. A. Khatib & Jinyu Zhu & Hamzeh Al Amosh, 2022. "Green Purchasing: Past, Present and Future," Sustainability, MDPI, vol. 14(9), pages 1-28, April.
    58. Saleh F.A. Khatib & Hamzeh Al Amosh, 2024. "Corporate Governance, Management Environmental Training, and Carbon Performance: The UK Evidence," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(3), pages 14787-14809, September.
    59. Dian Agustia & Iman Harymawan & Yani Permatasari, 2022. "Board Diversity, Sustainability Report Disclosure and Firm Value," Global Business Review, International Management Institute, vol. 23(6), pages 1520-1543, December.
    60. Mukesh Nepal & Priya Das & Ragubir Sahu, 2025. "Environmental Performance and Firm Value: The Moderating Effect of Board Gender Diversity," Indian Journal of Corporate Governance, , vol. 18(1), pages 92-109, June.
    61. Azmi, Wajahat & Hassan, M. Kabir & Razak, Lutfi Abdul & Ali, Mohsin, 2025. "What's in a name? Uncovering a link between intermediation margins of Islamic banks and the reputation of Shariah Supervisory Boards," Pacific-Basin Finance Journal, Elsevier, vol. 90(C).
    62. Xue, Qinyuan & Zhan, Peng & Jin, Yifei & He, Hui, 2024. "Reputation, commitment, and financial market regulation," International Review of Financial Analysis, Elsevier, vol. 96(PB).
    63. Adelugba Iyabode Abisola & Agboola Oluyemisi.O & Eze Benneth Uchenna, 2023. "Corporate Governance And Firm Performance: Evidence From The Nigerian Banking Sector," Business & Management Compass, University of Economics Varna, issue 4, pages 242-252.
    64. Ali Shariff Kabara & Dewi Fariha Abdullah & Saleh F. A. Khatib & Ayman Hassan Bazhair & Hamzeh Al Amosh, 2023. "Moderating Role of Governance Regulatory Compliance on Board Diversity and Voluntary Disclosure of Non-Financial Firms in a Developing Country," Sustainability, MDPI, vol. 15(5), pages 1-19, March.
    65. Zhang, Yanan & Zhang, Xiaoyu, 2024. "Top management team functional diversity and ESG performance," Finance Research Letters, Elsevier, vol. 63(C).
    66. Luiz Eduardo Gaio & Angela Christina Lucas & Johan Hendrik Poker Junior & Marcio Marcelo Belli, 2024. "Gender diversity in management and corporate financial performance: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4047-4067, September.
    67. Saleh F. A. Khatib & Ernie Hendrawaty & Ayman Hassan Bazhair & Ibraheem A. Abu Rahma & Hamzeh Al Amosh, 2022. "Financial Inclusion and the Performance of Banking Sector in Palestine," Economies, MDPI, vol. 10(10), pages 1-15, October.
    68. Hussaini Bala & Abdulaziz Al Naim & Abdulrahman Alomair, 2025. "Demystifying the influence of board gender diversity on the nexus between ESG performance and carbon emissions," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-15, December.
    69. Xu Tian & Umar H. A. Kohar & Saleh F. A. Khatib & Yan Wang, 2024. "Nudging Sustainable Development: Reviewing Energy Transition and Economic Development," Sustainability, MDPI, vol. 16(8), pages 1-29, April.
    70. Shafiqul Alam & Sumon Kumar Das & Pappu Kumar Dey & Abu Syed Jabed & Syed Zabid Hossain, 2025. "Does board expertise impact firm performance? Evidence from an emerging economy," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(4), pages 1054-1071, December.
    71. Zbigniew Korzeb & Paweł Niedziółka & Danuta Szpilko & Filippo Pietro, 2024. "ESG and climate-related risks versus traditional risks in commercial banking: A bibliometric and thematic review," Future Business Journal, Springer, vol. 10(1), pages 1-22, December.
    72. Hend Alregab, 2022. "The Role of Environmental, Social, and Governance Performance on Attracting Foreign Ownership: Evidence from Saudi Arabia," Sustainability, MDPI, vol. 14(23), pages 1-15, November.

  39. Ahmed A. Elamer & Collins G. Ntim & Hussein A. Abdou & Andrews Owusu & Mohamed Elmagrhi & Awad Elsayed Awad Ibrahim, 2021. "Are bank risk disclosures informative? Evidence from debt markets," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(1), pages 1270-1298, January.

    Cited by:

    1. Mousa, Gehan A. & Elamir, Elsayed A.H. & Hussainey, Khaled, 2022. "The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach," Research in International Business and Finance, Elsevier, vol. 62(C).
    2. Ibrahim, Awad Elsayed Awad & Hussainey, Khaled & Nawaz, Tasawar & Ntim, Collins & Elamer, Ahmed, 2022. "A systematic literature review on risk disclosure research: State-of-the-art and future research agenda," International Review of Financial Analysis, Elsevier, vol. 82(C).
    3. Nguyen, Quang Khai, 2022. "Determinants of bank risk governance structure: A cross-country analysis," Research in International Business and Finance, Elsevier, vol. 60(C).
    4. Elshandidy, Tamer & Ahmed, Yousry, 2023. "Stock price informativeness of risk disclosure: Does time orientation matter?," The Quarterly Review of Economics and Finance, Elsevier, vol. 89(C), pages 149-162.
    5. Andrews Owusu & Frank Kwabi & Ernest Ezeani & Ruth Owusu-Mensah, 2022. "CEO tenure and cost of debt," Review of Quantitative Finance and Accounting, Springer, vol. 59(2), pages 507-544, August.
    6. Hidaya Al Lawati & Khaled Hussainey, 2022. "The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report," IJFS, MDPI, vol. 10(4), pages 1-18, November.
    7. Douglas A. Adu, 2024. "How do board and ownership characteristics affect bank risk-taking? New evidence from sub-Saharan Africa," Journal of Banking Regulation, Palgrave Macmillan, vol. 25(3), pages 209-233, September.
    8. Indah Fajarini Sri Wahyuningrum & Amin Chegenizadeh & Natasya Ghinna Humaira & Mochamad Arief Budihardjo & Hamid Nikraz, 2023. "Corporate Governance Research in Asian Countries: A Bibliometric and Content Analysis (2001–2021)," Sustainability, MDPI, vol. 15(8), pages 1-20, April.
    9. Ibrahim, Awad Elsayed Awad & Elamer, Ahmed A. & Ezat, Amr Nazieh, 2021. "The convergence of big data and accounting: innovative research opportunities," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
    10. Wan Ainul Asyiqin Wan Mohd Razali & Hamizah Abdul Razak & Salsabila Abd. Rahim, 2025. "The Effect of Governance Structure on the Risk Information Disclosure Practices of Not-For-Profit Organisations," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(9), pages 9425-9444, September.
    11. Tamer Elshandidy & Mohamed Elsayed & Hossam Omara & Abhijit Sharma, 2025. "Board diversity faultlines and textual social and environmental disclosures," Review of Quantitative Finance and Accounting, Springer, vol. 64(3), pages 1129-1163, April.
    12. Mies, Michael, 2024. "Empirical research on banks' risk disclosure: Systematic literature review, bibliometric analysis and future research agenda," International Review of Financial Analysis, Elsevier, vol. 95(PA).

  40. Zoe Warmate & Mohamed Khaled Eldaly & Ahmed A. Elamer, 2021. "Offering flexible working opportunities to people with mental disabilities: The missing link between sustainable development goals and financial implications," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1563-1579, May.

    Cited by:

    1. Mounia Boulhaga & Abdelfettah Bouri & Ahmed A. Elamer & Bassam A. Ibrahim, 2023. "Environmental, social and governance ratings and firm performance: The moderating role of internal control quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 134-145, January.
    2. Shaher H. Zyoud, 2023. "Analyzing and visualizing global research trends on COVID-19 linked to sustainable development goals," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(6), pages 5459-5493, June.
    3. Karim Mahran & Ahmed A. Elamer, 2024. "Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 1977-2003, March.
    4. Eleftherios Giovanis & Oznur Ozdamar, 2022. "Accommodating Employees with Impairments and Health Problems: The Role of Flexible Employment Schemes in Europe," Merits, MDPI, vol. 3(1), pages 1-26, December.
    5. Yifan Zhong & Yameng Li & Jian Ding & Yiyi Liao, 2021. "Risk Management: Exploring Emerging Human Resource Issues during the COVID-19 Pandemic," JRFM, MDPI, vol. 14(5), pages 1-23, May.
    6. Tantawy Moussa & Amir Allam & Mahmoud Elmarzouky, 2022. "Global modern slavery and sustainable development goals: Does institutional environment quality matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2230-2244, July.
    7. María Garrido-Ruso & Beatriz Aibar-Guzmán & Albertina Paula Monteiro, 2022. "Businesses’ Role in the Fulfillment of the 2030 Agenda: A Bibliometric Analysis," Sustainability, MDPI, vol. 14(14), pages 1-35, July.

  41. Tarek Abdelfattah & Mohamed Elmahgoub & Ahmed A. Elamer, 2021. "Female Audit Partners and Extended Audit Reporting: UK Evidence," Journal of Business Ethics, Springer, vol. 174(1), pages 177-197, November.

    Cited by:

    1. Tantawy Moussa & Natalia Krasnikova & Maria Postoyeva & Amira Hawas & Akrum Helfaya, 2026. "Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry," Business Strategy and the Environment, Wiley Blackwell, vol. 35(2), pages 1712-1734, February.
    2. Ahmed Aboud & Hany Elbardan & Moataz El-Helaly & Amr Kotb, 2024. "Does the audit committee member’s accounting experience associated with key audit matter types?," Review of Quantitative Finance and Accounting, Springer, vol. 63(2), pages 753-780, August.
    3. Oradi, Javad & Makarem, Naser & Hesarzadeh, Reza, 2025. "Do female audit partners matter for audit quality? Evidence from Iran," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 59(C).
    4. Alessandra Centinaio, 2024. "How gender diversity in boards affects disclosure? A literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2352-2382, May.
    5. Luo, Xiang & Luo, Yi & Zhou, Jianan, 2025. "The communicative value of key audit matters in M&As: The effect of performance commitments," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(2).
    6. Emad Noureldeen & Mohamed Elsayed & Ahmed A. Elamer & Jianming Ye, 2024. "Two-tier board characteristics and expanded audit reporting: Evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 195-235, July.
    7. Newman WADESANGO & Nasoma DAVID & Lovemore SITSHA, 2024. "Effectiveness of Auditor’s Report as a Medium of Communication to Reduce the Level of the Audit Expectation Gap of Amon Chartered Accountants," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(7), pages 62-73, July.
    8. Md. Mustafizur Rahaman & Md. Borhan Uddin Bhuiyan, 2025. "Audit report lag and key audit matters in Australia," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 532-554, June.
    9. Jedson Pinto & Federico Siano, 2025. "Beyond words: the challenge of measuring financial text across borders," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 56(7), pages 921-936, September.
    10. Bingxin Yi & Xia Liu & Xiangyang Ma & Lihong Chen, 2026. "Does Audit Partner Workload Affect the Disclosure of Critical Audit Matters? Evidence From China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 66(2), pages 1480-1509, June.
    11. Wang, Xiaofan & Yao, Lili, 2025. "Data asset disclosures tilt audit tone: evidence from china's A-share market," International Review of Financial Analysis, Elsevier, vol. 107(C).
    12. Nora Muñoz-Izquierdo & José Manuel Jiménez Mazarío & María-del-Mar Camacho-Miñano, 2024. "Zombie firms and disclosures in the expanded audit report," Review of Managerial Science, Springer, vol. 18(6), pages 1519-1555, June.
    13. Duboisée de Ricquebourg, Alan & Maroun, Warren, 2023. "How do auditor rotations affect key audit matters? Archival evidence from South African audits," The British Accounting Review, Elsevier, vol. 55(2).
    14. Bustos-Contell, Elisabeth & Porcuna-Enguix, Luis & Serrano-Madrid, José & Labatut-Serer, Gregorio, 2022. "Female audit team leaders and audit effort," Journal of Business Research, Elsevier, vol. 140(C), pages 324-331.
    15. Wang, Xiaoliang & Zhao, Wei & Liu, Ruizhi, 2025. "Common institutional investors and the tone of key audit matters," International Review of Financial Analysis, Elsevier, vol. 102(C).
    16. Jun Wang & Chongfeng Wu, 2024. "Removing barriers: How online visits boost female analysts' participation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 4039-4067, December.
    17. Daniel BOTEZ & Oana-Ancuta STÈ‚NGACIU & Anatol MELEGA & Mihaela ENACHI, 2025. "Key Audit Matters and their Impact on the Financial Statements of Listed Entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 23(177), pages 164-179, February.

  42. John K. Malagila & Alaa M. Zalata & Collins G. Ntim & Ahmed A. Elamer, 2021. "Corporate governance and performance in sports organisations: The case of UK premier leagues," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(2), pages 2517-2537, April.

    Cited by:

    1. Simone Pizzi & Francesca Imperiale & Roberta Fasiello, 2025. "Youth players management and financial performance in football industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2025(1), pages 137-160.
    2. Yu‐Chun Lin, 2026. "The Role of ESG Performance in Reducing Occupational Accidents: The Moderating Effect of Board Diversity," Business Strategy and the Environment, Wiley Blackwell, vol. 35(2), pages 2945-2965, February.
    3. Alanazi, Ahmed S. & Khan, Hayat, 2026. "Sports governance and football club performance," International Review of Economics & Finance, Elsevier, vol. 106(C).
    4. Ajab Khan & H. Kent Baker, 2025. "Board diversity and dividend policy in India," Asia Pacific Journal of Management, Springer, vol. 42(2), pages 887-918, June.
    5. Jingjing Ye & Lulu Zhao, 2025. "Do Traditional Family Values Affect Household Asset Allocation? — Empirical from China," Journal of Family and Economic Issues, Springer, vol. 46(1), pages 277-296, March.
    6. Wenyu Yi & Qian Yang, 2024. "The Influence of ESG Performance on Corporate Value: An Empirical Analysis of Chinese A-Share Listed Sports Companies," SAGE Open, , vol. 14(2), pages 21582440241, May.
    7. Vik Singh & Sui Sui & Xiaodan Guo, 2023. "Board gender diversity, government subsidies, and green vehicles sales: Evidence from China," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 32(2), pages 790-801, April.

  43. Elmagrhi, Mohamed H. & Ntim, Collins G. & Wang, Yan & Elamer, Ahmed A. & Crossley, Richard, 2021. "The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).

    Cited by:

    1. Lu, Yun & Ntim, Collins G. & Zhang, Qingjing & Li, Pingli, 2022. "Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda," International Review of Financial Analysis, Elsevier, vol. 84(C).
    2. Zhang, Wei & Qin, Chu & Zhang, Wenyao, 2023. "Top management team characteristics, technological innovation and firm's greenwashing: Evidence from China's heavy-polluting industries," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
    3. Alatawi, Ibrahim A. & Ntim, Collins G. & Zras, Anis & Elmagrhi, Mohamed H., 2023. "CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda," International Review of Financial Analysis, Elsevier, vol. 89(C).

  44. Ibrahem Alshbili & Ahmed A. Elamer & Maha W. Moustafa, 2021. "Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 881-895, March.

    Cited by:

    1. Paul Arkoh & Antonio Costantini & Francesco Scarpa, 2024. "Determinants of sustainability reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1578-1597, May.
    2. Ahmed A. Elamer & Mounia Boulhaga, 2024. "ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3312-3327, July.
    3. Mounia Boulhaga & Abdelfettah Bouri & Ahmed A. Elamer & Bassam A. Ibrahim, 2023. "Environmental, social and governance ratings and firm performance: The moderating role of internal control quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 134-145, January.
    4. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    5. Carlos P. Maquieira & Christian Espinosa‐Méndez & José T. Arias, 2024. "The impact of environmental, social and governance (ESG) score on dividend payment of large family firms: What is the role of financial constraints? International evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2311-2332, May.
    6. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.
    7. Wen‐Min Lu & Qian Long Kweh & Oyunerdene Dashnyam, 2024. "Environmental, social, and governance, firm performance and the moderating role of power distance cultural value during the COVID‐19 pandemic," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 8300-8318, December.
    8. Karim Mahran & Ahmed A. Elamer, 2024. "Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 1977-2003, March.
    9. Eugene Kang & Nguyen Bao Lam, 2023. "The impact of environmental disclosure on initial public offering underpricing: Sustainable development in Singapore," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 119-133, January.
    10. Asif Mahmood & Rana Tahir Naveed & Naveed Ahmad & Miklas Scholz & Muhammad Khalique & Mohammad Adnan, 2021. "Unleashing the Barriers to CSR Implementation in the SME Sector of a Developing Economy: A Thematic Analysis Approach," Sustainability, MDPI, vol. 13(22), pages 1-20, November.
    11. Cao, Huashen, 2025. "ESG and Corporate Performance: The Moderating Role of TMT Functional Diversity," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 15(4), pages 327-333, June.
    12. Zhiyang Hui & Haoyu Li & Ahmed A. Elamer, 2024. "Financing sustainability: How environmental disclosures shape bank lending decisions in emerging markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3940-3967, September.
    13. Andrea Caccialanza & Riccardo Torelli, 2024. "The role of trade associations in promoting corporate sustainability transition and reporting: A case study in the food supply chain," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4469-4486, September.
    14. Mohammed Hael & Saddam A. Hazaea & Honglie Zhang & Hadi Mareeh, 2025. "Mapping the literature trends of consumer behavior and sustainability: insights from a bibliometric analysis approach," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(5), pages 9841-9871, May.

  45. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.

    Cited by:

    1. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    2. Jingchen Zhao, 2021. "Reimagining Corporate Social Responsibility in the Era of COVID-19: Embedding Resilience and Promoting Corporate Social Competence," Sustainability, MDPI, vol. 13(12), pages 1-28, June.
    3. Ibrahim, Awad Elsayed Awad & Elamer, Ahmed A. & Ezat, Amr Nazieh, 2021. "The convergence of big data and accounting: innovative research opportunities," Technological Forecasting and Social Change, Elsevier, vol. 173(C).

  46. Ibrahem Alshbili & Ahmed A. Elamer, 2020. "The influence of institutional context on corporate social responsibility disclosure: a case of a developing country," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 10(3), pages 269-293, July.

    Cited by:

    1. Yaser Saleh Al frijat & Ahmed A. Elamer, 2025. "Human capital efficiency, corporate sustainability, and performance: Evidence from emerging economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1457-1472, March.
    2. Ahmed A. Elamer & Mounia Boulhaga, 2024. "ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3312-3327, July.
    3. Zoe Warmate & Mohamed Khaled Eldaly & Ahmed A. Elamer, 2021. "Offering flexible working opportunities to people with mental disabilities: The missing link between sustainable development goals and financial implications," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1563-1579, May.
    4. Hady O. Abozeid & Ahmed A. Elamer & Eman F. Attia, 2025. "Institutional Quality and Sustainable Firm Growth: Evidence From North African Countries," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(3), pages 4380-4392, June.
    5. Sohel Mehedi & Shamsun Nahar & Dayana Jalaludin, 2024. "Determinants of corporate climate change disclosure: Is the mediating role of corporate strategic response to environmental governance and policy matter? Evidence from emerging market," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(1), pages 195-210, February.
    6. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    7. Tlotlo Segotso & Jean Damascene Mvunabandi & Masibulele Phesa, 2024. "A Systematic Literature Review of the Challenges of Adopting and Implementing IFRS for SMEs in South Africa," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 14(5), pages 131-147, September.
    8. Alan Bandeira Pinheiro & Gabriele Lopes & Gabriel Gusso Mazzo, 2025. "Shining light on the shadows: The role of corruption control in the relationship between board composition and SDG disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1495-1507, March.
    9. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.
    10. Saleh F. A. Khatib & Dewi Fariha Abdullah & Ernie Hendrawaty & Ahmed A. Elamer, 2022. "A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research," Management Review Quarterly, Springer, vol. 72(3), pages 707-744, September.
    11. Hongyu Guan & Bassam A. Ibrahim & Collins G. Ntim & Ahmed A. Elamer & Maha W. Moustafa, 2026. "Strategic Governance for Sustainability: The Role of Internal Controls in Shaping Financial Performance Through ESG in Emerging Markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(3), pages 3279-3311, May.
    12. Karim Mahran & Ahmed A. Elamer, 2024. "Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 1977-2003, March.
    13. Yaser Saleh Al Frijat & Ahmed A. Elamer & Mohammad Abdullah Altawalbeh & Maha W. Moustafa, 2025. "Beyond Technical Skills: The Strategic Importance of Accountants' Professional Development in Enhancing Corporate Investment Efficiency Through Sustainability Reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8011-8025, November.
    14. Samer Kobrossy & Robert Karaszewski & Riad AlChami, 2022. "The Institutionalization of Implicit and Explicit CSR in a Developing Country Context: The Case of Lebanon," Administrative Sciences, MDPI, vol. 12(4), pages 1-19, October.
    15. Gilbert K. Amoako & Anokye M. Adam & George Tackie & Clement Lamboi Arthur, 2021. "Environmental Accountability Practices of Environmentally Sensitive Firms in Ghana: Does Institutional Isomorphism Matter?," Sustainability, MDPI, vol. 13(17), pages 1-14, August.
    16. Monday Nweke Igwe & Saleh F. A. Khatib & Ayman Hassan Bazhair, 2023. "Sustainability reporting in Africa: A systematic review and agenda for future research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2081-2100, September.
    17. Silvia Solimene & Daniela Coluccia & Stefano Fontana & Alessandro Bernardo, 2025. "Formal Institutions and Voluntary CSR/ESG Disclosure: The Role of Institutional Diversity and Firm Size," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 5147-5166, July.

  47. Mohamed M. El-Dyasty & Ahmed A. Elamer, 2020. "The effect of auditor type on audit quality in emerging markets: evidence from Egypt," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 29(1), pages 43-66, August.

    Cited by:

    1. Florea Elena Claudia Badea, 2025. "Evolution of Global Governance and Audit Committee: Bibliometric Analysis," Proceedings of the International Conference on Business Excellence, Paradigm, vol. 19(1), pages 63-78.
    2. Mandella Osei‐Assibey Bonsu & Ying Wang & Grace Eghe‐Ikhurhe & Katie Hyslop, 2026. "Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries," Business Strategy and the Environment, Wiley Blackwell, vol. 35(5), pages 6691-6714, July.
    3. Dedhy Sulistiawan & Felizia Arni Rudiawarni & Bruno S. Sergi, 2023. "Intangible Assets and Crash Risk: The Case of Low Intellectual Capital Firms in Indonesia," The American Economist, Sage Publications, vol. 68(2), pages 216-232, October.

  48. Mahalaximi Adhikariparajuli & Abeer Hassan & Mary Fletcher & Ahmed A. Elamer, 2020. "Integrated reporting in higher education: insights from Scotland, Northern Ireland and Wales," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 17(3), pages 321-342, April.

    Cited by:

    1. Ana Zorio‐Grima & Andreea Hancu‐Budui, 2026. "Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality," Business Strategy and the Environment, Wiley Blackwell, vol. 35(5), pages 7296-7310, July.
    2. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.

  49. Elamer, Ahmed A. & Ntim, Collins G. & Abdou, Hussein A. & Pyke, Chris, 2020. "Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries," Global Finance Journal, Elsevier, vol. 46(C).

    Cited by:

    1. Ahmed A. Elamer & Collins G. Ntim & Hussein A. Abdou & Andrews Owusu & Mohamed Elmagrhi & Awad Elsayed Awad Ibrahim, 2021. "Are bank risk disclosures informative? Evidence from debt markets," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(1), pages 1270-1298, January.
    2. Hady O. Abozeid & Ahmed A. Elamer & Eman F. Attia, 2025. "Institutional Quality and Sustainable Firm Growth: Evidence From North African Countries," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(3), pages 4380-4392, June.
    3. Ibrahim, Awad Elsayed Awad & Hussainey, Khaled & Nawaz, Tasawar & Ntim, Collins & Elamer, Ahmed, 2022. "A systematic literature review on risk disclosure research: State-of-the-art and future research agenda," International Review of Financial Analysis, Elsevier, vol. 82(C).
    4. Nguyen, Quang Khai, 2022. "Determinants of bank risk governance structure: A cross-country analysis," Research in International Business and Finance, Elsevier, vol. 60(C).
    5. Sedki Zaiane, 2025. "Critical Mass And Bank Risk: Examining The Threshold Effect Of Women On Boards In The Mena Region," HSE Working papers WP BRP 98/FE/2025, National Research University Higher School of Economics.
    6. Afef Khalil & Imen Ben Slimene, 2021. "Financial soundness of Islamic banks: does the structure of the board of directors matter?," Post-Print hal-03451470, HAL.
    7. Elshandidy, Tamer & Ahmed, Yousry, 2023. "Stock price informativeness of risk disclosure: Does time orientation matter?," The Quarterly Review of Economics and Finance, Elsevier, vol. 89(C), pages 149-162.
    8. Mushtaq Hussain Khan & Mohammad Bitar & Amine Tarazi & Arshad Hassan & Ahmad Fraz, 2021. "Corruption and bank risk-taking: The deterring role of Shari'ah supervision," Working Papers hal-03366460, HAL.
    9. Shahid Ali & Abidullah Khan & Muhammad Shaique & Raja Shaikh & Mehboob Ul Hassan, 2025. "The impact of Shariah compliance on risk disclosure practices of non-financial firms in Pakistan," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-13, December.
    10. Yasser Eliwa & Ahmed Aboud & Ahmed Saleh, 2023. "Board gender diversity and ESG decoupling: Does religiosity matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4046-4067, November.
    11. Iwona Sobol & Łukasz Dopierała & Przemysław Wysiński, 2023. "Is the profitability of Islamic and conventional banks driven by the same factors?—A study of banking in the Middle East," PLOS ONE, Public Library of Science, vol. 18(8), pages 1-32, August.
    12. Alam, Azhar & Nugroho, Danu Wahyu & Isman, Isman & Ahmi, Aidi, 2025. "Bibliometric Study on Corporate Governance of Islamic Banks," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 15(2), pages 397-410, February.
    13. Amine Tarazi & Pejman Abedifar, 2022. "Special issue on Islamic banking: Stability and governance," Post-Print hal-04681690, HAL.
    14. Toufiq Nazrul & Adam Esplin & Kevin E. Dow & David M. Folsom, 2022. "Religiosity at the Top and Annual Report Readability," JRFM, MDPI, vol. 15(10), pages 1-19, October.
    15. Kaodui Li & Yusheng Kong & Sampson Agyapong Atuahene & Geoffrey Bentum-Micah & Michael Kwakye Agyapong, 2020. "Corporate Governance and Banking Stability: The Case of Universal Banks in Ghana," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 1), pages 325-352.
    16. Mies, Michael, 2024. "Empirical research on banks' risk disclosure: Systematic literature review, bibliometric analysis and future research agenda," International Review of Financial Analysis, Elsevier, vol. 95(PA).
    17. Naima Lassoued & Imen Khanchel & Wiem Saidani, 2025. "Comparative Study on the Efficiency of Islamic Banks and Conventional Banks During the COVID-19 Outbreak," SAGE Open, , vol. 15(1), pages 21582440241, January.

  50. Yi Feng & Abeer Hassan & Ahmed A. Elamer, 2020. "Corporate governance, ownership structure and capital structure: evidence from Chinese real estate listed companies," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 28(4), pages 759-783, July.

    Cited by:

    1. Ahmed A. Elamer & Mounia Boulhaga, 2024. "ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3312-3327, July.
    2. Helmi A. Boshnak, 2025. "The impact of corporate governance and ownership structure on the capital structure decisions of Saudi listed firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(2), pages 543-572, June.
    3. Kaiyuan Yang & Xiaoyan Huo & Ruyi Li & Stavros Sindakis & Sakshi Aggarwal, 2024. "Analyzing Corporate Governance Model with Chinese Characteristics and Accounting Information Disclosure: a Quasi-natural Experimental Study Based on a Special Institutional Arrangement," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(2), pages 9841-9865, June.
    4. Bashar Abu Khalaf & Munirah Sarhan Alqahtani & Maryam Saad Al-Naimi, 2025. "ESG Controversies and the Financial Performance of MENA Firms: The Moderating Role of Board Characteristics," Sustainability, MDPI, vol. 17(11), pages 1-22, May.
    5. Yang, Yifan & Deng, Yi, 2025. "ESG rating disagreement and dynamic capital structure adjustment," Pacific-Basin Finance Journal, Elsevier, vol. 93(C).
    6. Manpreet Kaur Khurana & Muhammad Shahin Miah & Shweta Sharma, 2025. "Financial Decision-Making Beyond Economic Considerations: A Strategic View for Family Firms in India," JRFM, MDPI, vol. 18(8), pages 1-22, August.
    7. Florea Elena Claudia Badea, 2025. "Evolution of Global Governance and Audit Committee: Bibliometric Analysis," Proceedings of the International Conference on Business Excellence, Paradigm, vol. 19(1), pages 63-78.
    8. Hongyu Guan & Bassam A. Ibrahim & Collins G. Ntim & Ahmed A. Elamer & Maha W. Moustafa, 2026. "Strategic Governance for Sustainability: The Role of Internal Controls in Shaping Financial Performance Through ESG in Emerging Markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(3), pages 3279-3311, May.
    9. Chuanfeng Sun & Guihuang Jiang & Jingqiang Zhang, 2024. "An Analysis of Hotspots, Subject Structure, and Emerging Trends in Digital Governance Research," SAGE Open, , vol. 14(3), pages 21582440241, August.
    10. Collins Kwaning Owusu & Kwaku Opoku Ababio & Ernest Christian Winful & Evelyn Boadiwaa Bosomtwi, 2024. "Examining the role of financial characteristics of micro and small enterprises in accessing debt financing: evidence from Ghana," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 13(7), pages 343-353, October.
    11. Chu Wang & Char-Lee Lok & Lian Kee Phua, 2023. "Ownership Structure and Capital Structure: Moderating Effect of Product Market Maturity," SAGE Open, , vol. 13(4), pages 21582440231, December.
    12. Chu Wang & Char-Lee Lok & Lian Kee Phua, 2026. "Government Attention, Politically Connected CEOs and Corporate Risk-Taking: Evidence From Bounded Rationality," SAGE Open, , vol. 16(1), pages 21582440251, January.

  51. Abeer Hassan & Ahmed A. Elamer & Mary Fletcher & Nawreen Sobhan, 2020. "Voluntary assurance of sustainability reporting: evidence from an emerging economy," Accounting Research Journal, Emerald Group Publishing Limited, vol. 33(2), pages 391-410, February.

    Cited by:

    1. Monika Kussetya Ciptani & Mila Reyes & Regitha Seshanda Azizah, 2024. "Balancing Audit Quality to Auditees Cash Reserves: A Phenomenon in Indonesia," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 824-835, April.
    2. Siti Amalia & Dadang Lesmana & Yanzil Azizil Yudaruddin & Rizky Yudaruddin, 2022. "The Impact of Board Structure on Voluntary Environmental and Energy Disclosure in an Emerging Market," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 12(4), pages 430-438, July.
    3. Sehrish Atif & Abeer Hassan, 2025. "From Bane to Boon: How Global Fortune 500 Companies Disclose About Using Servitisation and Industry 4.0 as Circular Economy Strategy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 5277-5301, July.
    4. Mounia Boulhaga & Abdelfettah Bouri & Ahmed A. Elamer & Bassam A. Ibrahim, 2023. "Environmental, social and governance ratings and firm performance: The moderating role of internal control quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 134-145, January.
    5. Ayman Hassan Bazhair & Saleh F. A. Khatib & Hamzeh Al Amosh, 2022. "Taking Stock of Carbon Disclosure Research While Looking to the Future: A Systematic Literature Review," Sustainability, MDPI, vol. 14(20), pages 1-24, October.
    6. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    7. Mohammed Hammam Mohammed Al-Madani & Yudi Fernando & Ming-Lang Tseng, 2022. "Assuring Energy Reporting Integrity: Government Policy’s Past, Present, and Future Roles," Sustainability, MDPI, vol. 14(22), pages 1-24, November.
    8. Sneideriene, Agne & Legenzova, Renata, 2025. "Greenwashing prevention in environmental, social, and governance (ESG) disclosures: A bibliometric analysis," Research in International Business and Finance, Elsevier, vol. 74(C).
    9. Li‐Chun Kuo & Chia‐Lin Lee & Yun‐Ting Lee, 2022. "The impact of voluntary assurance of CSR reports on firms' operating performance: Evidence from Taiwan," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 4041-4054, December.
    10. Oyerogba Ezekiel & Sunday Olugbenro & Sunday Omojola & Olatunde Wright & Olateju Aregbesola, 2024. "Influence of Board Characteristics on Carbon Emission Disclosure: Evidence from the Nigerian Oil and Gas Sector," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 14(5), pages 582-592, September.
    11. Bradbury, Michael & Jia, Jing & Li, Zhongtian, 2022. "Corporate social responsibility committees and the use of corporate social responsibility assurance services," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
    12. Parvez Alam Khan & Satirenjit Kaur Johl & Shireenjit K. Johl, 2021. "Does adoption of ISO 56002‐2019 and green innovation reporting enhance the firm sustainable development goal performance? An emerging paradigm," Business Strategy and the Environment, Wiley Blackwell, vol. 30(7), pages 2922-2936, November.
    13. Yeut Hong Tham & Puji Handayati & Yuni Yuningsih & Zhiyue Sun & Tatas Ridho Nugroho, 2025. "Carbon Reduction Initiatives, Corporate Governance and Sustainability Assurance—Do Multiple Directorships and Board Tenure Matter?," Sustainability, MDPI, vol. 17(3), pages 1-19, January.
    14. Karim Mahran & Ahmed A. Elamer, 2024. "Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 1977-2003, March.
    15. Saleh F. A. Khatib & Dewi Fariha Abdullah & Ahmed A. Elamer & Raed Abueid, 2021. "Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 985-1002, February.
    16. Chiara Xhindole & Lara Tarquinio, 2025. "An Examination of Assurance Practices on Carbon Emission Disclosures: Evidence From Italy and Spain," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8111-8124, November.
    17. Ibrahim A. Alkhataybeh & Wael Hadid & Lei Chen & Akrum Helfaya, 2026. "Sustainability Reporting and External Assurance: Evidence From UK Listed Firms," Business Strategy and the Environment, Wiley Blackwell, vol. 35(2), pages 1684-1711, February.
    18. Warren Maroun & Dusan Ecim, 2024. "Biodiversity reporting by United Kingdom (UK)‐listed companies: A review of extent, content and readability of disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 7800-7824, December.
    19. George Lăzăroiu & Luminița Ionescu & Mihai Andronie & Irina Dijmărescu, 2020. "Sustainability Management and Performance in the Urban Corporate Economy: A Systematic Literature Review," Sustainability, MDPI, vol. 12(18), pages 1-13, September.
    20. Abeer Mohamed Hassan & Lee Roberts & Jill Atkins, 2020. "Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1419-1436, March.
    21. Nugroho, Dwiyanjana Santyo & Pertiwi, Meilani Intan, 2021. "Stock Price Reaction when Covid -19 Exist: Moderating by Firm’s Operating Cash Flow," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 55(1), pages 71-85.
    22. Isabel‐María García‐Sánchez & Laura Sierra‐García & María‐Antonia García‐Benau, 2022. "How does the EU non‐financial directive affect the assurance market?," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 31(3), pages 823-845, July.
    23. Mandella Osei‐Assibey Bonsu & Ying Wang & Grace Eghe‐Ikhurhe & Katie Hyslop, 2026. "Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries," Business Strategy and the Environment, Wiley Blackwell, vol. 35(5), pages 6691-6714, July.
    24. Dinah Quacoe & Yusheng Kong & Daniel Quacoe, 2023. "Analysis of How Green Growth and Entrepreneurship Affect Sustainable Development: Application of the Quintuple Helix Innovation Model in the African Context," Sustainability, MDPI, vol. 15(2), pages 1-19, January.
    25. Joanna Krasodomska & Ewelina Zarzycka & Paweł Zieniuk, 2024. "Voluntary sustainability reporting assurance in the European Union before the advent of the corporate sustainability reporting directive: The country and firm‐level impact of Sustainable Development Goals," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(3), pages 1652-1664, June.
    26. Salvi, Antonio & L'Abate, Vitiana & Petruzzella, Felice & Vitolla, Filippo & Raimo, Nicola, 2025. "Rising temperatures, rising transparency: Revealing the financial benefits of climate change disclosure," International Review of Economics & Finance, Elsevier, vol. 101(C).

  52. Aws AlHares & Ahmed A. Elamer & Ibrahem Alshbili & Maha W. Moustafa, 2020. "Board structure and corporate R&D intensity: evidence from Forbes global 2000," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 28(3), pages 445-463, March.

    Cited by:

    1. Helmi A. Boshnak, 2025. "The impact of corporate governance and ownership structure on the capital structure decisions of Saudi listed firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(2), pages 543-572, June.
    2. Li, Junbao & Shi, Zhanzhong & He, Chengying & Lv, Chengshuang, 2023. "Peer effects on corporate R&D investment policies: A spatial panel model approach," Journal of Business Research, Elsevier, vol. 158(C).
    3. Florea Elena Claudia Badea, 2025. "Evolution of Global Governance and Audit Committee: Bibliometric Analysis," Proceedings of the International Conference on Business Excellence, Paradigm, vol. 19(1), pages 63-78.
    4. Jiali Liu & Xinran Xie & Yu Duan & Liang Tang, 2023. "Peer effects and the mechanisms in corporate capital structure: evidence from Chinese listed firms," Oeconomia Copernicana, Institute of Economic Research, vol. 14(1), pages 295-326, March.
    5. Peter Kwarteng & Kingsley Opoku Appiah & Joseph Akadeagre Agana & Newman Amaning, 2024. "Effect of corporate governance mechanisms on corporate strategy for listed firms in Sub-Saharan Africa (SSA)," SN Business & Economics, Springer, vol. 4(6), pages 1-39, June.
    6. Mihaela Curea, 2023. "Intangible assets and resource allocation: insights from European companies," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 86-105, November.
    7. Muhammad Abrar-ul-haq, 2025. "Board Structure and Executive Compensation for R&D Spending in Innovative Companies Amid COVID-19," JRFM, MDPI, vol. 18(2), pages 1-18, February.
    8. Awais Ur Rehman & Saqib Farid & Muhammad Abubakr Naeem, 2022. "The link between corporate governance, corporate social sustainability and credit risk of Islamic bonds," International Journal of Emerging Markets, Emerald Group Publishing Limited, vol. 18(12), pages 5990-6014, May.
    9. Li, Xintong & Rehman, Awais Ur & Toma, Smaranda & Jaradat, Mohammad & Lv, Xinyu & Mihai, Daniela Melania & Spinu, Adina Eleonora & Shabbir, Malik Shahzad, 2024. "Does corporate social sustainability influence on business environment? Impact of corporate governance on distance to default of Sukuk issuers in Islamic banks," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 520-528.

  53. McLaughlin, Craig & Elamer, Ahmed A. & Glen, Thomas & AlHares, Aws & Gaber, Hazem Rasheed, 2019. "Accounting society's acceptability of carbon taxes: Expectations and reality," Energy Policy, Elsevier, vol. 131(C), pages 302-311.

    Cited by:

    1. Elamer, Ahmed A. & Ntim, Collins G. & Abdou, Hussein A. & Pyke, Chris, 2020. "Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries," Global Finance Journal, Elsevier, vol. 46(C).
    2. Erik Laes & Pieter Valkering & Yves De Weerdt, 2019. "Diagnosing Barriers and Enablers for the Flemish Energy Transition," Sustainability, MDPI, vol. 11(20), pages 1-19, October.
    3. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.
    4. Rui Tang & Dingyao Yu & Yongbo Tan, 2025. "Navigating the Carbon Challenge: Strategic Integration of Hybrid Policies in Green Supply Chains," Sustainability, MDPI, vol. 17(6), pages 1-23, March.
    5. Lu, Yuchen & Gao, Yuqiang & Zhang, Yu & Wang, Junrong, 2022. "Can the green finance policy force the green transformation of high-polluting enterprises? A quasi-natural experiment based on “Green Credit Guidelines”," Energy Economics, Elsevier, vol. 114(C).
    6. Che Fatimah Che Kasim & Haslinda Yusoff & Fadzlina Mohd Fahmi, 2024. "Systematic Literature Review (SLR) on the Roles of Accountants and Challenges Towards Sustainability Accounting and Reporting," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(11), pages 796-808, November.
    7. Boqiang Lin & Zhijie Jia, 2020. "Supply control vs. demand control: why is resource tax more effective than carbon tax in reducing emissions?," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 7(1), pages 1-13, December.
    8. Karim Mahran & Ahmed A. Elamer, 2024. "Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 1977-2003, March.
    9. Ibrahem Alshbili & Ahmed A. Elamer & Maha W. Moustafa, 2021. "Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 881-895, March.
    10. Sami Ullah & Rundong Luo & Tomiwa Sunday Adebayo & Mustafa Tevfik Kartal, 2023. "Dynamics between environmental taxes and ecological sustainability: Evidence from top‐seven green economies by novel quantile approaches," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 825-839, April.
    11. Kiss, Tibor & Popovics, Steve, 2021. "Evaluation on the effectiveness of energy policies – Evidence from the carbon reductions in 25 countries," Renewable and Sustainable Energy Reviews, Elsevier, vol. 149(C).
    12. Freida Ozavize Ayodele & Siti Indati Mustapa & Bamidele Victor Ayodele, 2023. "The Potential of Renewable Energy Green Financing through Carbon Taxation to Achieve Net-Zero Emissions Target," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 13(6), pages 388-396, November.

  54. Engy E. Abdelhak & Ahmed A. Elamer & Aws AlHares & Craig McLaughlin, 2019. "Auditors’ ethical reasoning in developing countries: the case of Egypt," International Journal of Ethics and Systems, Emerald Group Publishing Limited, vol. 35(4), pages 558-583, October.

    Cited by:

    1. Peter E. Mudrack & E. Sharon Mason, 2022. "Vignette Themes and Moral Reasoning in Business Contexts: The Case for the Defining Issues Test," Journal of Business Ethics, Springer, vol. 181(4), pages 979-995, December.
    2. Jean Damascene Mvunabandi & Haruna Maama, 2023. "The Impact of Ethics on the Audit Quality of Firms in Sub-Sahara Africa," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 13(5), pages 119-127, September.

  55. Mohamed H. Elmagrhi & Collins G. Ntim & Ahmed A. Elamer & Qingjing Zhang, 2019. "A study of environmental policies and regulations, governance structures, and environmental performance: The role of female directors," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 206-220, January.

    Cited by:

    1. Alsagr, Naif, 2023. "How environmental policy stringency affects renewable energy investment? Implications for green investment horizons," Utilities Policy, Elsevier, vol. 83(C).
    2. Muhammad Moaz Tariq Bajwa & Michael O. Wood & Horatiu Rus, 2023. "Scoping the Mediating Role of Corporate Governance on the Relationship Between Sustainability and Financial Performance of Firms," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 13(2), pages 1-88, June.
    3. Nurlan Orazalin & Mady Baydauletov, 2020. "Corporate social responsibility strategy and corporate environmental and social performance: The moderating role of board gender diversity," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1664-1676, July.
    4. Mahdi Salehi & Grzegorz Zimon, 2021. "The Effect of Intellectual Capital and Board Characteristics on Value Creation and Growth," Sustainability, MDPI, vol. 13(13), pages 1-16, July.
    5. Elamer, Ahmed A. & Ntim, Collins G. & Abdou, Hussein A. & Pyke, Chris, 2020. "Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries," Global Finance Journal, Elsevier, vol. 46(C).
    6. Bigelli, Marco & Mengoli, Stefano & Sandri, Sandro, 2023. "ESG score, board structure and the impact of the non-financial reporting directive on European firms," Journal of Economics and Business, Elsevier, vol. 127(C).
    7. Hai Huang & Shengbin Hao, 2025. "Enterprise digital transformation and sustainable development performance: The asymmetric roles of top management team faultlines," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(2), pages 1670-1685, April.
    8. Ali Meftah Gerged & Eshani S. Beddewela & Christopher J. Cowton, 2023. "Does the quality of country‐level governance have an impact on corporate environmental disclosure? Evidence from Gulf Cooperation Council countries," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(2), pages 1179-1200, April.
    9. Ahmed A. Elamer & Mounia Boulhaga, 2024. "ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3312-3327, July.
    10. Zoe Warmate & Mohamed Khaled Eldaly & Ahmed A. Elamer, 2021. "Offering flexible working opportunities to people with mental disabilities: The missing link between sustainable development goals and financial implications," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1563-1579, May.
    11. Martielli, Francesco & Battisti, Enrico & Gonzalez-Cruz, Tomás Félix & Salvi, Antonio, 2025. "Carbon credits and financial performance: Exploring the moderating role of CSR strategy and corporate governance practices," Research in International Business and Finance, Elsevier, vol. 77(PB).
    12. Zhe Li & Bo Wang & Dan Zhou, 2022. "Financial experts of top management teams and corporate social responsibility: evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 59(4), pages 1335-1386, November.
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    123. Corral, Sara & González-Fernández, Marcos & González-Velasco, Carmen & Sáez Trujillo, Francisco José, 2026. "Gender differences on the perception of sustainable finance," International Review of Economics & Finance, Elsevier, vol. 106(C).
    124. Ahmed A. Elamer & Collins G. Ntim & Hussein A. Abdou & Alaa Mansour Zalata & Mohamed Elmagrhi, 2019. "The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa," Accounting Forum, Taylor & Francis Journals, vol. 43(2), pages 246-281, April.
    125. Abeer Mohamed Hassan & Lee Roberts & Jill Atkins, 2020. "Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1419-1436, March.
    126. Konadu, Renata & Ahinful, Gabriel Sam & Boakye, Danquah Jeff & Elbardan, Hany, 2022. "Board gender diversity, environmental innovation and corporate carbon emissions," Technological Forecasting and Social Change, Elsevier, vol. 174(C).
    127. Ishmael Wiredu & Samuel Yayra Agbadzidah & Prince Kofi Boadi, 2025. "The synergistic influence of board capital and environmental regulation in driving environmental performance: insights from heterogeneous analysis," SN Business & Economics, Springer, vol. 5(8), pages 1-28, August.
    128. Shaista Wasiuzzaman & Effiezal Aswadi Abdul Wahab, 2025. "Board gender diversity and environmental, social and governance (ESG) disclosure: assessing the moderating role of country-level accountability and governance," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 37(3), pages 420-454, May.
    129. Tong Zhao & Haihua Zhou & Jinde Jiang & Wenyan Yan, 2022. "Impact of Green Finance and Environmental Regulations on the Green Innovation Efficiency in China," Sustainability, MDPI, vol. 14(6), pages 1-17, March.
    130. Huang, Ruilei & Wei, Jiuchang, 2023. "Does CEOs’ green experience affect environmental corporate social responsibility? Evidence from China," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 205-231.
    131. Saif Rehman & René Orij & Hashim Khan, 2020. "The search for alignment of board gender diversity, the adoption of environmental management systems, and the association with firm performance in Asian firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2161-2175, September.
    132. Mukesh Nepal & Priya Das & Ragubir Sahu, 2025. "Environmental Performance and Firm Value: The Moderating Effect of Board Gender Diversity," Indian Journal of Corporate Governance, , vol. 18(1), pages 92-109, June.
    133. Liu, Hao & Tang, Xue & Fu, Jyun-Ying, 2025. "Do foreign institutional investors curb carbon emissions? Evidence from an emerging economy," Research in International Business and Finance, Elsevier, vol. 74(C).
    134. Zhiyang Hui & Haoyu Li & Ahmed A. Elamer, 2024. "Financing sustainability: How environmental disclosures shape bank lending decisions in emerging markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3940-3967, September.
    135. Lyton Chithambo & Ishmael Tingbani & Godfred Afrifa Agyapong & Ernest Gyapong & Isaac Sakyi Damoah, 2020. "Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1666-1683, May.
    136. Wahyudi, Didik & Hanani, Nuhfil & Khusaini, Moh. & Rofiq, Ainur, 2026. "Exploring Corporate Environmental Performance Assessment: A Bibliometric Analysis of Global Research Trends," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 16(2), pages 242-250, January.
    137. Khaoula Aliani & Fadhila Hamza & Noha Alessa & Hela Borgi & Khaldoon Albitar, 2024. "ESG disclosure in G7 countries: Do board cultural diversity and structure policy matter?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3031-3042, July.
    138. Elmagrhi, Mohamed H. & Ntim, Collins G. & Wang, Yan & Elamer, Ahmed A. & Crossley, Richard, 2021. "The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).
    139. Nguyen Vinh Khuong & Vu Tran Trong Tai & Nguyen Thi Phuong Thao & Pham Minh Tuan & Tran Tuan Dung & Vo Tuong Khanh, 2024. "Corporate governance and corporate carbon disclosures: The moderating role of earnings management," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4596-4611, September.
    140. Beloskar, Ved Dilip & Haldar, Arunima & Gupta, Anupama, 2024. "Gender equality and women’s empowerment: A bibliometric review of the literature on SDG 5 through the management lens," Journal of Business Research, Elsevier, vol. 172(C).
    141. Bai Xue & Zhuang Zhang & Pingli Li, 2020. "Corporate environmental performance, environmental management and firm risk," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1074-1096, March.
    142. Ming Tian & Teng Wang & Xiaotong Li, 2021. "Dual function of corporate social responsibility on R&D strategy: Moderating effect of board interlock," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(6), pages 1492-1508, September.
    143. Heshu Huang & Yuchen Zou & Liukai Wang & Weiqing Wang & Xiaohong Ren, 2025. "Impact of carbon information disclosure on corporate financing constraints: Evidence from the Carbon Disclosure Project," Australian Journal of Management, Australian School of Business, vol. 50(1), pages 104-131, February.
    144. Zhang, Bingbing & Wang, Yuan & Sun, Chuanwang, 2023. "Urban environmental legislation and corporate environmental performance: End governance or process control?," Energy Economics, Elsevier, vol. 118(C).
    145. Ali Meftah Gerged & Eshani Beddewela & Christopher J. Cowton, 2021. "Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 185-203, January.
    146. Yun Shen & Martina Linnenluecke & Tom Smith, 2025. "Shareholder activism, divestment, and sustainability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(2), pages 1188-1213, June.
    147. Bhattacherjee, Purba & Mishra, Sibanjan, 2026. "Firm-level ESG performance and climate risk: Role of gender-diverse boards," Finance Research Letters, Elsevier, vol. 96(C).
    148. Ibrahim, Awad Elsayed Awad & Elamer, Ahmed A. & Ezat, Amr Nazieh, 2021. "The convergence of big data and accounting: innovative research opportunities," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
    149. Mariasole Bannò & Emilia Filippi & Sandro Trento, 2023. "Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 181-251, March.
    150. Rasim Simsek & Sabur Mollah & Abongeh Tunyi, 2024. "Corporate governance structure and climate‐related financial disclosure: Conventional banks versus Islamic banks," Business Strategy and the Environment, Wiley Blackwell, vol. 33(6), pages 5503-5528, September.
    151. Malaika Mirpuri & Heny Kurniawati, 2026. "Disclosure level of integrated reporting elements and its determinants: evidence from Indonesia," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 23(3), pages 733-752, September.
    152. Zohaib Zahid & Jijian Zhang & Chongyan Gao & Judit Oláh, 2025. "ICT-Driven Strategies for Enhancing Energy Efficiency in G20 Economies: Moderating the Role of Governance in Achieving Environmental Sustainability," Energies, MDPI, vol. 18(3), pages 1-22, February.
    153. Thang Ngoc Doan & Chi Thi Kim Vu, 2024. "Managerial practices and firms' environmental performance: An international evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 6083-6102, November.
    154. Yue-Jun & Ting Liang & Zongwu Cai, 2021. "Can Technological Innovation Bring an Economic and Environmental Benefit to Energy Firms: An Evidence from China?," WORKING PAPERS SERIES IN THEORETICAL AND APPLIED ECONOMICS 202112, University of Kansas, Department of Economics, revised May 2021.
    155. Zhu, Danyu & Gao, Xin & Luo, Zijun & Xu, Weidong, 2022. "Environmental performance and corporate risk-taking: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 74(C).
    156. Sara Saggese & Fabrizia Sarto & Riccardo Viganò, 2021. "Do women directors contribute to R&D? The role of critical mass and expert power," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 593-623, June.
    157. Thi H.H. Nguyen & Mohamed H. Elmagrhi & Collins G. Ntim & Yue Wu, 2021. "Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2313-2331, July.
    158. Alkaraan, Fadi & Albitar, Khaldoon & Hussainey, Khaled & Venkatesh, VG, 2022. "Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG)," Technological Forecasting and Social Change, Elsevier, vol. 175(C).
    159. Wang, He-tong & Qi, Shao-zhou & Li, Kai, 2023. "Impact of risk-taking on enterprise value under extreme temperature: From the perspectives of external and internal governance," Journal of Asian Economics, Elsevier, vol. 84(C).
    160. Maurizio Massaro & Carlo Bagnoli & Francesca Dal Mas, 2020. "The role of human sustainability in professional service firms. Evidence from Italy," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2668-2678, September.
    161. Simona Galletta & Sebastiano Mazzù & Valeria Naciti & Carlo Vermiglio, 2022. "Gender diversity and sustainability performance in the banking industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 161-174, January.
    162. Jérôme Caby & Clotilde Coron, 2022. "The Effect of Top Management Team Gender Diversity on Climate Change Management: An International Study," Post-Print hal-03530985, HAL.
    163. Barbero, Javier & Rodríguez-Crespo, Ernesto & Suárez-Varela, Marta & Velasco, Pilar, 2024. "Climate clubs and firm environmental performance: A regional institutional perspective," Economic Analysis and Policy, Elsevier, vol. 84(C), pages 663-678.
    164. Jingtao Yi & Yuxin Wang & Da Teng, 2024. "The Belt and Road Initiative: Industry Competition and Corporate Environmental Information Disclosure in China," Sustainability, MDPI, vol. 16(20), pages 1-21, October.
    165. Md. Shahidul Islam Zahid & Md Golam Ramij, 2025. "Strengthening financial sustainability through corporate governance: a study on commercial banks of Bangladesh," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 14(3), pages 207-217, April.
    166. Faroque, Anisur R. & Rahman, Arafat & Gani, Mohammad Osman & Hoque, Imranul, 2026. "Heuristics and decision rationality in entry mode choice: Implications for decision effectiveness and international performance," International Business Review, Elsevier, vol. 35(1).
    167. Syed Ghulam Meran Shah & Muddassar Sarfraz & Larisa Ivascu, 2021. "Assessing the interrelationship corporate environmental responsibility, innovative strategies, cognitive and hierarchical CEO: A stakeholder theory perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 457-473, January.
    168. Qiang Liu & Lianchao Yu & Guowan Yan & Yu Guo, 2023. "External governance pressure and corporate environmental responsibility: Evidence from a quasi‐natural experiment in China," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 32(1), pages 74-93, January.
    169. Clara Gallego-Sosa & Yakira Fernández-Torres & Milagros Gutiérrez-Fernández, 2020. "Does Gender Diversity Affect the Environmental Performance of Banks?," Sustainability, MDPI, vol. 12(23), pages 1-15, December.
    170. Muhammad Nadeem & Ernest Gyapong & Ammad Ahmed, 2020. "Board gender diversity and environmental, social, and economic value creation: Does family ownership matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1268-1284, March.
    171. Melsa Ararat & Borhan Sayedy, 2019. "Gender and Climate Change Disclosure: An Interdimensional Policy Approach," Sustainability, MDPI, vol. 11(24), pages 1-19, December.
    172. María‐Florencia Amorelli & Isabel‐María García‐Sánchez, 2023. "Leadership in heels: Women on boards and sustainability in times of COVID‐19," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1987-2010, July.

  56. Ibrahem Alshbili & Ahmed A. Elamer & Eshani Beddewela, 2019. "Ownership types, corporate governance and corporate social responsibility disclosures," Accounting Research Journal, Emerald Group Publishing Limited, vol. 33(1), pages 148-166, December.

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    1. Elamer, Ahmed A. & Ntim, Collins G. & Abdou, Hussein A. & Pyke, Chris, 2020. "Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries," Global Finance Journal, Elsevier, vol. 46(C).
    2. Paul Arkoh & Antonio Costantini & Francesco Scarpa, 2024. "Determinants of sustainability reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1578-1597, May.
    3. Ahmed A. Elamer & Collins G. Ntim & Hussein A. Abdou & Andrews Owusu & Mohamed Elmagrhi & Awad Elsayed Awad Ibrahim, 2021. "Are bank risk disclosures informative? Evidence from debt markets," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(1), pages 1270-1298, January.
    4. Fatma Bulut Sürdü & Arzu Özsözgün Çalışkan & Emel Esen, 2020. "Human Resource Disclosures in Corporate Annual Reports of Insurance Companies: A Case of Developing Country," Sustainability, MDPI, vol. 12(8), pages 1-20, April.
    5. Patrick Velte & Martin Stawinoga, 2020. "Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(4), pages 333-377, December.
    6. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.
    7. Saleh F. A. Khatib & Dewi Fariha Abdullah & Ahmed A. Elamer & Raed Abueid, 2021. "Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 985-1002, February.
    8. Ibrahem Alshbili & Ahmed A. Elamer & Maha W. Moustafa, 2021. "Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 881-895, March.
    9. Ali Meftah Gerged, 2021. "Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 609-629, January.
    10. Mutalib Anifowose, 2026. "Evidence of the impact of corporate governance on ESG disclosure in sub-Saharan Africa: the moderating role of ownership structure," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 23(2), pages 283-304, June.
    11. McLaughlin, Craig & Elamer, Ahmed A. & Glen, Thomas & AlHares, Aws & Gaber, Hazem Rasheed, 2019. "Accounting society's acceptability of carbon taxes: Expectations and reality," Energy Policy, Elsevier, vol. 131(C), pages 302-311.
    12. Alkaraan, Fadi & Albitar, Khaldoon & Hussainey, Khaled & Venkatesh, VG, 2022. "Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG)," Technological Forecasting and Social Change, Elsevier, vol. 175(C).

  57. Abeer Hassan & Mahalaximi Adhikariparajuli & Mary Fletcher & Ahmed Elamer, 2019. "Integrated reporting in UK higher education institutions," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 10(5), pages 844-876, October.

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    1. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    2. Jacek Kalinowski, 2025. "Reporting on Sustainability in Universities: A Survey of the Websites of 20 Universities - Shanghai Ranking Leaders," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 355-372.
    3. Yanqi Sun, 2023. "Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from China," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(3), pages 1668-1680, June.
    4. Juana Alonso-Cañadas & Laura Saraite-Sariene & Federico Galán-Valdivieso & María del Carmen Caba-Pérez, 2023. "Green Tweets or Not? The Sustainable Commitment of Higher Education Institutions," SAGE Open, , vol. 13(4), pages 21582440231, December.
    5. Giuseppe Nicol? & Gianluca Zanellato & Francesca Manes-Rossi & Adriana Tiron-Tudor, 2019. "Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 43-72.
    6. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    7. Irma Malafronte & John Pereira, 2026. "What comes first? The chicken–egg relationship between integrated thinking and reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 30(1), pages 225-260, March.
    8. Hema Diwan & Binilkumar Amarayil Sreeraman, 2024. "From financial reporting to ESG reporting: a bibliometric analysis of the evolution in corporate sustainability disclosures," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(6), pages 13769-13805, June.

  58. Ahmed A. Elamer & Collins G. Ntim & Hussein A. Abdou & Alaa Mansour Zalata & Mohamed Elmagrhi, 2019. "The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa," Accounting Forum, Taylor & Francis Journals, vol. 43(2), pages 246-281, April.

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    1. Amal Yamani & Khaled Hussainey & Khaldoon Albitar, 2021. "Does Governance Affect Compliance with IFRS 7?," JRFM, MDPI, vol. 14(6), pages 1-23, May.
    2. Elamer, Ahmed A. & Ntim, Collins G. & Abdou, Hussein A. & Pyke, Chris, 2020. "Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries," Global Finance Journal, Elsevier, vol. 46(C).
    3. Ahmed A. Elamer & Collins G. Ntim & Hussein A. Abdou & Andrews Owusu & Mohamed Elmagrhi & Awad Elsayed Awad Ibrahim, 2021. "Are bank risk disclosures informative? Evidence from debt markets," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(1), pages 1270-1298, January.
    4. Zoe Warmate & Mohamed Khaled Eldaly & Ahmed A. Elamer, 2021. "Offering flexible working opportunities to people with mental disabilities: The missing link between sustainable development goals and financial implications," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1563-1579, May.
    5. Ibrahim, Awad Elsayed Awad & Hussainey, Khaled & Nawaz, Tasawar & Ntim, Collins & Elamer, Ahmed, 2022. "A systematic literature review on risk disclosure research: State-of-the-art and future research agenda," International Review of Financial Analysis, Elsevier, vol. 82(C).
    6. Areneke, Geofry & Adegbite, Emmanuel & Tunyi, Abongeh, 2022. "Transfer of corporate governance practices into weak emerging market environments by foreign institutional investors," International Business Review, Elsevier, vol. 31(5).
    7. Francesco Mazzi & Richard Slack & Ioannis Tsalavoutas & Fanis Tsoligkas, 2025. "R&D Disclosures and Informativeness of Future Earnings," Abacus, Accounting Foundation, University of Sydney, vol. 61(4), pages 897-960, December.
    8. Rita Wijayanti & Doddy Setiawan, 2022. "Social Reporting by Islamic Banks: The Role of Sharia Supervisory Board and the Effect on Firm Performance," Sustainability, MDPI, vol. 14(17), pages 1-25, September.
    9. Alkaraan, Fadi & Elmarzouky, Mahmoud & Hussainey, Khaled & Venkatesh, V.G., 2023. "Sustainable strategic investment decision-making practices in UK companies: The influence of governance mechanisms on synergy between industry 4.0 and circular economy," Technological Forecasting and Social Change, Elsevier, vol. 187(C).
    10. Zhang, Xing & Li, Fengchao & Ortiz, Jaime, 2021. "Internal risk governance and external capital regulation affecting bank risk-taking and performance: Evidence from P.R. China," International Review of Economics & Finance, Elsevier, vol. 74(C), pages 276-292.
    11. Nguyen, Quang Khai, 2022. "Determinants of bank risk governance structure: A cross-country analysis," Research in International Business and Finance, Elsevier, vol. 60(C).
    12. Ries Breijer & René P. Orij, 2022. "The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU)," Accounting in Europe, Taylor & Francis Journals, vol. 19(2), pages 332-361, May.
    13. Hussein A. Abdou & Nouran N. Ellelly & Ahmed A. Elamer & Khaled Hussainey & Hassan Yazdifar, 2021. "Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6281-6311, October.
    14. Saleh F. A. Khatib & Dewi Fariha Abdullah & Ernie Hendrawaty & Ahmed A. Elamer, 2022. "A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research," Management Review Quarterly, Springer, vol. 72(3), pages 707-744, September.
    15. Saleh F. A. Khatib & Dewi Fariha Abdullah & Ahmed A. Elamer & Raed Abueid, 2021. "Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 985-1002, February.
    16. Mohammed Adel Elzahaby, 2023. "Corporate narrative disclosure practices in the Middle East and North Africa (MENA) region: a systematic literature review," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 296-315, September.
    17. Bouteska, Ahmed & Harasheh, Murad & Hamoutan, Nezha & Hammad, May H., 2025. "Can board refreshment mitigate managerial power: New evidence from the MENA region," Pacific-Basin Finance Journal, Elsevier, vol. 91(C).
    18. Sardar Ahmad & Saeed Akbar & Devendra Kodwani & Anwar Halari & Syed Zubair Shah, 2023. "Compliance or non‐compliance during financial crisis: Does it matter?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2348-2366, July.
    19. Ibrahem Alshbili & Ahmed A. Elamer & Maha W. Moustafa, 2021. "Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 881-895, March.
    20. Elshandidy, Tamer & Ahmed, Yousry, 2023. "Stock price informativeness of risk disclosure: Does time orientation matter?," The Quarterly Review of Economics and Finance, Elsevier, vol. 89(C), pages 149-162.
    21. Elshandidy, Tamer & Elsayed, Mohamed, 2024. "The UK financial firms’ textual risk disclosure and market liquidity," Finance Research Letters, Elsevier, vol. 63(C).
    22. Malik, Amina & Butt, Babar Zaheer & Din, Shahab Ud & Aziz, Haroon, 2020. "Impact of Earnings Variability and Regulatory Measures on Income Smoothening in Islamic Banks — Evidence from an Emerging Market," Public Finance Quarterly, Corvinus University of Budapest, vol. 65(3), pages 397-410.
    23. Tarek Abdelfattah & Mohamed Elmahgoub & Ahmed A. Elamer, 2021. "Female Audit Partners and Extended Audit Reporting: UK Evidence," Journal of Business Ethics, Springer, vol. 174(1), pages 177-197, November.
    24. Michele Gendelsky de Oliveira & Graça Azevedo & Jonas Oliveira, 2021. "The Relationship between the Company’s Value and the Tone of the Risk-Related Narratives: The Case of Portugal," Economies, MDPI, vol. 9(2), pages 1-28, May.
    25. Babajide Oyewo & Olayinka Moses & Nurlan Orazalin, 2025. "Board Gender Diversity and Carbon Trade Finance: Evidence From Multinational Corporations on the Role of Institutional Quality and Cultural Environment," Business Strategy and the Environment, Wiley Blackwell, vol. 34(4), pages 4165-4190, May.
    26. McLaughlin, Craig & Elamer, Ahmed A. & Glen, Thomas & AlHares, Aws & Gaber, Hazem Rasheed, 2019. "Accounting society's acceptability of carbon taxes: Expectations and reality," Energy Policy, Elsevier, vol. 131(C), pages 302-311.
    27. Iwona Sobol & Łukasz Dopierała & Przemysław Wysiński, 2023. "Is the profitability of Islamic and conventional banks driven by the same factors?—A study of banking in the Middle East," PLOS ONE, Public Library of Science, vol. 18(8), pages 1-32, August.
    28. Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    29. Pejman Peykani & Mostafa Sargolzaei & Mohammad Hashem Botshekan & Camelia Oprean-Stan & Amir Takaloo, 2023. "Optimization of Asset and Liability Management of Banks with Minimum Possible Changes," Mathematics, MDPI, vol. 11(12), pages 1-24, June.
    30. Özlem O. Akdeniz & Hussein A. Abdou & Ali I. Hayek & Jacinta C. Nwachukwu & Ahmed A. Elamer & Chris Pyke, 2024. "Technical efficiency in banks: a review of methods, recent innovations and future research agenda," Review of Managerial Science, Springer, vol. 18(11), pages 3395-3456, November.
    31. Monika Bhatia & Pritpal Singh Bhullar & Dipayan Roy & Deepak Tandon, 2022. "Board Gender Diversity and the Indian Banking Sector: A Bibliometric Analysis," Indian Journal of Corporate Governance, , vol. 15(2), pages 256-279, December.
    32. Linda Azlinda Sahlan & Phua Lian Kee & Lok Char Lee, 2024. "Corporate Governance and Accounting Conservatism: Exploring the Linkages and Implications," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(12), pages 3588-3609, December.
    33. Ali Meftah Gerged & Eshani Beddewela & Christopher J. Cowton, 2021. "Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 185-203, January.
    34. Mohammad Hossein Safarzadeh & Mojdeh Derakhshan, 2026. "Risk Disclosure Quality Assessment Using Hidden Markov Chain Analysis of Firms' Risk State," Computational Economics, Springer;Society for Computational Economics, vol. 67(4), pages 2849-2892, April.
    35. Alkaraan, Fadi & Albitar, Khaldoon & Hussainey, Khaled & Venkatesh, VG, 2022. "Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG)," Technological Forecasting and Social Change, Elsevier, vol. 175(C).
    36. Mies, Michael, 2024. "Empirical research on banks' risk disclosure: Systematic literature review, bibliometric analysis and future research agenda," International Review of Financial Analysis, Elsevier, vol. 95(PA).

  59. Ahmed A. Elamer & Ismail Benyazid, 2018. "The impact of risk committee on financial performance of UK financial institutions," International Journal of Accounting and Finance, Inderscience Enterprises Ltd, vol. 8(2), pages 161-180.

    Cited by:

    1. Elamer, Ahmed A. & Ntim, Collins G. & Abdou, Hussein A. & Pyke, Chris, 2020. "Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries," Global Finance Journal, Elsevier, vol. 46(C).
    2. Masturah Malik & Rohami Shafie & Ku Nor Izah Ku Ismail, 2021. "Do risk management committee characteristics influence the market value of firms?," Risk Management, Palgrave Macmillan, vol. 23(1), pages 172-191, June.
    3. Na Xu & Wendong Lv & Junli Wang, 2023. "The Impact of Board Governance on Firm Risk among China’s A-Share Market-Listed Companies from 2010 to 2019," Sustainability, MDPI, vol. 15(5), pages 1-20, February.
    4. Florea Elena Claudia Badea, 2025. "Evolution of Global Governance and Audit Committee: Bibliometric Analysis," Proceedings of the International Conference on Business Excellence, Paradigm, vol. 19(1), pages 63-78.
    5. Yahaya, Mohammed Baba & Oon, Elaine Yen Nee & Jusoh, Ruzita, 2024. "CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 74(1), pages 73-104.
    6. Saleh F. A. Khatib & Dewi Fariha Abdullah & Ernie Hendrawaty & Ahmed A. Elamer, 2022. "A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research," Management Review Quarterly, Springer, vol. 72(3), pages 707-744, September.
    7. Emmanuel Kwame Doffour & Emmanuel Boye Asamoah & Isaac Kwadwo Anim & Eric Agyenim-Boateng, 2025. "Factors That Influence Dividend Policy: Do Macroeconomic Factors Matter?," Finance, Accounting and Business Analysis, Academic Publishing UNWE, vol. 7(1), pages 120-133, June.
    8. Ahmed A. Elamer & Collins G. Ntim & Hussein A. Abdou & Alaa Mansour Zalata & Mohamed Elmagrhi, 2019. "The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa," Accounting Forum, Taylor & Francis Journals, vol. 43(2), pages 246-281, April.

  60. Ahmed A. Elamer & Aws AlHares & Collins G. Ntim & Ismail Benyazid, 2018. "The corporate governance–risk-taking nexus: evidence from insurance companies," International Journal of Ethics and Systems, Emerald Group Publishing Limited, vol. 34(4), pages 493-509, October.

    Cited by:

    1. Barkha Goyal & Rachita Gulati, 2023. "Do board and audit governance matters for insurer performance? A meta-analytical review," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 50(3), pages 285-319, September.
    2. Marina Brogi & Antonella Cappiello & Valentina Lagasio & Fabrizio Santoboni, 2022. "Determinants of insurance companies' environmental, social, and governance awareness," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1357-1369, September.
    3. Elamer, Ahmed A. & Ntim, Collins G. & Abdou, Hussein A. & Pyke, Chris, 2020. "Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries," Global Finance Journal, Elsevier, vol. 46(C).
    4. Ahmed A. Elamer & Collins G. Ntim & Hussein A. Abdou & Andrews Owusu & Mohamed Elmagrhi & Awad Elsayed Awad Ibrahim, 2021. "Are bank risk disclosures informative? Evidence from debt markets," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(1), pages 1270-1298, January.
    5. Daniel Ofori-Sasu & Elikplimi Komla Agbloyor & Emmanuel Sarpong-Kumankoma & Joshua Yindenaba Abor, 2024. "Threshold effect of bank governance on risk-taking behaviours of banks; the role of regulatory framework in Africa," SN Business & Economics, Springer, vol. 4(5), pages 1-32, May.
    6. Saleh F. A. Khatib & Dewi Fariha Abdullah & Ernie Hendrawaty & Ahmed A. Elamer, 2022. "A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research," Management Review Quarterly, Springer, vol. 72(3), pages 707-744, September.
    7. Ibrahem Alshbili & Ahmed A. Elamer & Maha W. Moustafa, 2021. "Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 881-895, March.
    8. Magdalena Zioło & Iwona Bąk & Anna Spoz, 2023. "Incorporating ESG Risk in Companies’ Business Models: State of Research and Energy Sector Case Studies," Energies, MDPI, vol. 16(4), pages 1-25, February.
    9. Jamshid ur Rehman & Khalid Hussain & Ishfaq Ahmed & Abdul Latif & Roman Ullah, 2024. "Nexus between Corporate Governance and Bank ‘Risks: Insight from the Commercial Banks in Pakistan," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 13(2), pages 877-883.
    10. Richard Iyere Oghuma & Anthony O. Garuba, 2021. "Corporate governance and risk disclosures in Nigerian banks," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(1), pages 19-32, January.
    11. Ahmed A. Elamer & Collins G. Ntim & Hussein A. Abdou & Alaa Mansour Zalata & Mohamed Elmagrhi, 2019. "The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa," Accounting Forum, Taylor & Francis Journals, vol. 43(2), pages 246-281, April.
    12. Barkha Goyal & Rachita Gulati, 2026. "Do internal governance and competition matter to risk-taking in the Indian insurance industry? A dynamic approach," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 50(1), pages 1-34, December.
    13. Walter Gontarek & Yacine Belghitar, 2021. "CEO chairman controversy: evidence from the post financial crisis period," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 675-713, February.
    14. Barkha Goyal & Rachita Gulati, 2026. "A nexus between corporate governance and performance: evidence from the Indian insurance industry," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 23(1), pages 156-182, March.
    15. Ritika Gupta & Jacqueline Symss, 2023. "Does Corporate Governance Impact Risk Disclosure? An Empirical Analysis in the Indian Context," Indian Journal of Corporate Governance, , vol. 16(1), pages 9-27, June.
    16. Imad Jabbouri & Maryem Naili & Hamza Almustafa & Rachid Jabbouri, 2023. "Does ownership concentration affect banks’ credit risk? Evidence from MENA emerging markets," Bulletin of Economic Research, Wiley Blackwell, vol. 75(1), pages 119-140, January.
    17. Zeeshan Ahmed & Anum Rashid & Bilal Ahmed & Asif Zaheer, 2026. "Women on board: risk and performance," Future Business Journal, Springer, vol. 12(1), pages 1-14, December.

  61. Abdalrhman Alnabsha & Hussein A. Abdou & Collins G. Ntim & Ahmed A. Elamer, 2018. "Corporate boards, ownership structures and corporate disclosures," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 19(1), pages 20-41, February.

    Cited by:

    1. Elamer, Ahmed A. & Ntim, Collins G. & Abdou, Hussein A. & Pyke, Chris, 2020. "Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries," Global Finance Journal, Elsevier, vol. 46(C).
    2. Shihao Yin & Zhongguo Lin & Panni Li & Binbin Peng, 2025. "Does environmental credit affect bank loans? Evidence from Chinese A‐share listed firms," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(2), pages 1225-1248, April.
    3. Ahmed A. Elamer & Collins G. Ntim & Hussein A. Abdou & Andrews Owusu & Mohamed Elmagrhi & Awad Elsayed Awad Ibrahim, 2021. "Are bank risk disclosures informative? Evidence from debt markets," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(1), pages 1270-1298, January.
    4. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.
    5. Manar Al‐Mohareb & Herenia Gutiérrez Ponce & Julián Chamizo González, 2025. "Factors affecting the quality of accounting disclosures provided in the annual reports for Jordanian firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1444-1456, March.
    6. Saleh F. A. Khatib & Dewi Fariha Abdullah & Ahmed A. Elamer & Raed Abueid, 2021. "Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 985-1002, February.
    7. Ibrahem Alshbili & Ahmed A. Elamer & Maha W. Moustafa, 2021. "Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 881-895, March.
    8. Dana Adel Alqatameen & Mahmoud Abd Alhaleem Alkhalaileh & Mohammad Nadeem Dabaghia, 2020. "Ownership Structure, Board Composition and Voluntary Disclosure by Non-financial Firms Listed in )ASE)," International Business Research, Canadian Center of Science and Education, vol. 13(7), pages 1-93, July.
    9. Lucrezia Songini & Anna Pistoni & Patrizia Tettamanzi & Fabrizio Fratini & Valentina Minutiello, 2022. "Integrated reporting quality and BoD characteristics: an empirical analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 579-620, June.
    10. Idris Mohammed & Bejamin K, Gugong & Abdulrahman O, Aliyu, 2024. "Board Attributes and Sustainability Reporting of Listed Firms in Nigeria: Moderated by Board Commitment," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(2), pages 1366-1376, February.
    11. Abeer Mohamed Hassan & Lee Roberts & Jill Atkins, 2020. "Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1419-1436, March.
    12. Indah Fajarini Sri Wahyuningrum & Amin Chegenizadeh & Natasya Ghinna Humaira & Mochamad Arief Budihardjo & Hamid Nikraz, 2023. "Corporate Governance Research in Asian Countries: A Bibliometric and Content Analysis (2001–2021)," Sustainability, MDPI, vol. 15(8), pages 1-20, April.
    13. Mohamed H. Elmagrhi & Collins G. Ntim & Ahmed A. Elamer & Qingjing Zhang, 2019. "A study of environmental policies and regulations, governance structures, and environmental performance: The role of female directors," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 206-220, January.
    14. Musa Ghazwani & Mark Whittington & Akrum Helfaya, 2023. "Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms," Sustainability, MDPI, vol. 15(6), pages 1-33, March.
    15. Thi H.H. Nguyen & Mohamed H. Elmagrhi & Collins G. Ntim & Yue Wu, 2021. "Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2313-2331, July.
    16. Alkaraan, Fadi & Albitar, Khaldoon & Hussainey, Khaled & Venkatesh, VG, 2022. "Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG)," Technological Forecasting and Social Change, Elsevier, vol. 175(C).
    17. Ahmed Mohamed Shawki Tawfik & Raghad Alsudays & Laila Aladwey & Mohamed Elsayed & Hanan Mohamed Ismail Youssef, 2026. "Bridging the gap? Board gender diversity, ESG performance, and executive pay in GCC," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 13(1), pages 1-11, December.
    18. Abbas Abdelrahman Adam & Zalailah Salleh & Waleed M. Alahdal & Asaad Mubarak Hussien & Mohammed Bajaher & Saeed Rabea Baatwah, 2025. "The effect of the board of directors, audit committee, and institutional ownership on carbon disclosure quality: The moderating effect of environmental committee," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2254-2270, March.
    19. Aditya Pandu Wicaksono & Doddy Setiawan, 2024. "Impacts of stakeholder pressure on water disclosure within Asian mining companies," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(3), pages 6493-6515, March.

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