Search results

This paper aims to examine the impact of corporate governance (CG) on sustainability disclosure (SD) from the perspectives of resource dependence, agency and stakeholder theories in the context of Jordan.

The analyses were based on 405 observations from non-financial firms listed on the Amman Stock Exchange, spanning the period of 2014–2018. The CG that influences SD was examined using panel data regression models.

The results of the current study show a positive and significant relationship between the extent of SG and the audit committee and board of directors’ effectiveness. In terms of ownership structure, both institutional and foreign ownerships yielded an insignificant relationship with the extent of SDs.

The analyses have implications for practitioners, policymakers, top management and corporate executives. Firms are encouraged to restructure their board of directors to enhance the effectiveness of the board to better monitor and support better SD.

To the best of the authors’ knowledge, this is the first study to examine the determinants of SD in Jordan firms. This paper adopted a newly developed global reporting initiative-based reporting index that identifies companies with good sustainability practices. This adds value to the existing sustainability literature.

This study aims to investigate whether sustainability disclosures (SD) can improve financial, operational and market performance for businesses in Jordan. This research is based on the idea that firms that are open and transparent about their sustainability efforts tend to perform better than their competitors.

This study used an empirical approach for data collection and analysis. The independent variable was SD, and the dependent variables were performance indicators (i.e. Tobin’s Q, return on equity and return on assets). This study analyzed 81 non-financial companies listed on the Amman Stock Exchange from 2014 to 2018.

The present study found a significant and positive relationship between corporate SD and operational, financial and market performance.

The analysis shows that implementing corporate SD may lead to better performance. Specifically, firms may benefit internally by becoming more aware of important actions to be taken internally and externally by understanding the sustainability-related desires of other stakeholders and regulators for better sustainable development.

This study offers new insights into the effect of SD on firm performance and its implementation in emerging markets, which has not been extensively studied in academia. This research provides new insights into the link between SD and performance, and is particularly timely in its contribution to this topic, which is important for the government’s adoption and implementation of a robust SD code.

This study aimed to investigate the effect of sustainability disclosure (SD) as a mediator for the relationship between corporate governance (CG) and the performance of firms listed on the Amman Stock Exchange (ASE).

The study analysed 405 reports of firms listed on the ASE from 2014 to 2018. The direct and indirect impact of governance mechanisms on the firms' performance was examined using STATA 15. A four-step procedure for testing mediation was used to determine the mediating role of SD.

The results demonstrated that the board and audit committees' effectiveness positively and significantly influences the firm's performance. Additionally, the results demonstrated that SD partially mediates the relationship between CG and the firm's performance.

Research implications – This study supported the assumptions of agency, resource dependence and stakeholder theories as the basis to explain the relationship among board’s effectiveness, audit committee’s effectiveness, sustainability report and firm performance in developing economies. In addition, the results suggested that CG helps to enhance the firm's performance and sustainability reporting. Firms providing sustainable report are deemed more responsible and attract more returns to firms. Research limitations – The study only focused on reports from five years for non-financial firms listed on the ASE to test the assumed relationship between the variables.

This study contributed to the body of knowledge by examining the mediating role of SD between CG and firm performance. Investors, managers and regulators can obtain further insights, especially those seeking to improve a firm's performance in the emerging markets, through a sound CG system and extensive sustainability reporting.

This study focused on the direct and indirect impacts of CG and firm performance in an emerging and developing economy. The study used SD as the mediating variable in examining the indirect effect.

The purpose of this study is to evaluate the progress and scholarly contributions concerning the effects of COVID-19 on transportation.

Using the SCOPUS database, an analysis was conducted on the output of 733 studies concerning COVID-19 and transportation from 2020 to 2022. Bibliometric visualization techniques were performed, which included funding sponsors, top-cited documents, top journals, top countries, co-authorship of authors, co-citation of authors and keyword analysis.

This study presents diverse findings encompassing influential authors, predominant countries, prominent journals, pivotal papers, funding institutions and affiliations engaged in COVID-19 and transportation research. The research offers a comprehensive assessment of the field’s advancement, addressing existing gaps within the context of limited pertinent literature.

These practical implications highlight how the taxonomical study using bibliometric visualization can inform various aspects of research, policy, practice and decision-making related to COVID-19 and transportation.

The study uses bibliometric visualization techniques to provide a comprehensive overview of existing literature and research trends in COVID-19 and transportation. Its taxonomical approach categorizes the literature systematically, enhancing its originality. The comprehensive analysis contributes to understanding the research landscape, while visualization uncovers new insights. Overall, the study’s unique focus, visualization techniques, taxonomical approach and comprehensive analysis offer originality and potential for new insights in this field.

This study aims to examine the research output on cyber insurance from 2002 to 2021 through an extensive bibliometric analysis. It examines the cyber insurance resources and how the process of cyber insurance works.

This paper uses Scopus and VOSviewer to analyze cyber insurance papers. Using 503 papers from Scopus, this paper enhances the understanding of cyber insurance through collaborative network maps of experts and researchers.

The study comprehensively evaluates the development of cyber research. The results show that the number of research articles on cyber insurance has significantly increased since 2009.

The study's results offer practical implications for researchers to gain knowledge on the latest trends and developments in the domain. In addition, the study highlights the significance of cyber insurance in mitigating financial risks linked to cyberattacks, potentially boosting the investment of more organizations in such policies. Furthermore, practitioners can enhance their understanding of the various types of cyber insurance policies and their coverage.

Our results are likely to encourage practitioners, computer scientists, auditors, accountants and lawyers to contribute further to corporate strategies, data analytics and business operations to mitigate cyber risk consequences. In addition, understanding regarding the cyber insurance concept formed between experts and researchers is limited. This paper fills this gap by evaluating and identifying the development of cyber insurance literature.

This study aims to assess the effect of director board and audit committee attributes and ownership structure on firm performance. In general, resource dependency and agency theories have underlined the superior performance of firms equipped with stronger Corporate Governance (CG) versus those of deficient governance. Concurrently, the study delineated the provisions of ownership structure provision, specifically foreign ownership and institutional ownerships, thus describing the component denoting the structural significance in explicating firm performance.

The current study implemented an empirical approach involving the construction of extensive CG measures thus, subjected to 81 non-financial firms listed on the Amman Stock Exchange spanning the period of 2014–2018.

The current study identified the positive and significant relationship between the board of directors and audit committee characteristics with the firm performance measures tested, namely, return on equity (ROE) and Tobin’s Q. In terms of ownership structure, both foreign and institutional ownerships yielded a significant and positive relationship with ROE. Meanwhile, Tobin’s Q led to an insignificant and negative relationship between both ownership types and firm performance measures.

The analytical outcomes substantiate the possibility of enhanced performance shown by growing global firms because of the implementation of CG mechanisms, specifically because of the practices resulting in minimised agency costs.

The current study offers novel evidence detailing the impact of CG effectiveness towards performance and its implementation in emerging markets following the minimal amount of scholarly efforts on the topic. It is a timely contribution towards the current understanding of the relationship linking governance and performance for the purpose of ensuring the adoption and imposition of a strong corporate governance code by the government.