The measurement, processing, and communication of financial information, including financial accounting, managerial accounting, auditing, taxation, forensic accounting, and accounting information systems
3 papersCSR disclosure among GCC Islamic banks remains low, suggesting a gap between their professed social role and actual practice. While board size positively influences CSR disclosure, CEO duality and audit committee size have a negative effect, indicating complex governance dynamics at play. Interestingly, CSR disclosure had a negative relationship with firm value (using market capitalization as a proxy).
The EU's new Regulation 2020/2092 ties the disbursement of EU funds to member states' respect for the rule of law. While potentially powerful, the paper highlights concerns that it could harm innocent beneficiaries and questions whether financial pressure alone can truly enforce democratic values.
Organizational creativity and entrepreneurial orientation have a significant positive influence on entrepreneurial performance in creative MSMEs in Yogyakarta. Artistic orientation and financial literacy were not found to be statistically significant predictors of performance in this sample.