Results 221 to 230 of about 5,606,577 (392)

FISCAL BALANCE AND SUSTAINABLE ECONOMIC DEVELOPMENT IN NIGERIA

open access: yesInternational Studies Journal
This study analyzed the effects of fiscal balance on sustainable economic development in Nigeria from 1981 to 2022. Autoregressive Distributed Lag (ARDL) model was employed in estimating the variables.
ODILI OKWUCHUKWU   +2 more
doaj  

Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley   +1 more source

ESG Divergence and Ownership Imbalance: Rethinking Sustainability Value Creation in Mergers and Acquisitions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how mergers and acquisitions (M&As) affect post‐deal sustainability outcomes by introducing the novel construct of ESG divergence, defined as the distance between acquirer and target firms' pre‐deal ESG profiles. While M&As are increasingly used to accelerate sustainability integration, their ESG impact remains ambiguous ...
Ilaria Galavotti, Donatella Depperu
wiley   +1 more source

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