This article investigates the impact of BGD on environmental, social and governance (ESG) performance, with a particular focus on how national culture moderates this relationship.
The study relies on a sample of 95 firms across 10 MENA countries, covering the period from 2016 to 2021. We perform our analysis...
Hichaim Sbai, Slimane Ed-dafali, Zahra Adardour et al.· Journal of Accounting Litera...· 1 citation
Although corporate social responsibility (CSR) is widely considered as a tool for enhancing ethical standards and transparency, its impact on earnings management (EM), and the role that board diversity plays in shaping this relationship remain underexplored, particularly in emerging markets. This study aims to expl...
Imane Aouadi, Hichaim Sbai, Khaled Hussainey et al.· Journal of Applied Accountin...· 0 citations
This study examines the relationship between environmental, social, and governance (ESG) performance and firm value in the global energy sector, with a focus on the moderating effects of national culture and green innovation. It analyzes 1960 firm‐year observations from publicly traded energy companies in 35 countrie...
Atar Derj, Adil Bami, Slimane Ed-dafali et al.· Corporate Social Responsibil...· 0 citations
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