{"title":"Financial performance and corporate risk disclosure: the moderating impact of board structure","authors":"Ridhima Saggar, Nischay Arora, Balwinder Singh","doi":"10.1504/gber.2023.127553","DOIUrl":"https://doi.org/10.1504/gber.2023.127553","url":null,"abstract":"The study aims to unravel the moderating impact of board attributes, i.e., board size, board independence and gender diversity on the relationship between firms' financial performance and corporate risk disclosure in the annual reports of Indian listed non-financial firms. For achieving the objective, the study deploys hierarchical moderated regression on a sample of S&P BSE-100 index pertaining to financial year 2018-2019. In addition, automated content analysis has been employed to operationalise the dependent variable, i.e., risk disclosure. The main findings unveil that board size and board independence positively moderate the relationship between firm performance and risk disclosure; suggesting that larger the board size and higher the proportion of independent directors; higher the performance impacts risk disclosure. Contrarily, proportion of women directors negatively moderates the relationship between firm performance and risk disclosure emphasising on the importance of women directors in disclosing risk in low profitable firms.","PeriodicalId":35504,"journal":{"name":"Global Business and Economics Review","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134954760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Harsandaldeep Kaur, Muhammad Tanveer, Haider Mahmood, Kanwal Roop Kaur
{"title":"Brand's visual identity on social media platforms: a content analysis","authors":"Harsandaldeep Kaur, Muhammad Tanveer, Haider Mahmood, Kanwal Roop Kaur","doi":"10.1504/gber.2023.134368","DOIUrl":"https://doi.org/10.1504/gber.2023.134368","url":null,"abstract":"","PeriodicalId":35504,"journal":{"name":"Global Business and Economics Review","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135059902","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Do women use annual reports differently than men A case of India","authors":"Meena Bhatia","doi":"10.1504/gber.2023.132661","DOIUrl":"https://doi.org/10.1504/gber.2023.132661","url":null,"abstract":"","PeriodicalId":35504,"journal":{"name":"Global Business and Economics Review","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135987647","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Declining trade interest in Indian commodity derivatives: a survey-based study on cardamom futures contract","authors":"A. Vijayakumar","doi":"10.1504/gber.2023.130012","DOIUrl":"https://doi.org/10.1504/gber.2023.130012","url":null,"abstract":"","PeriodicalId":35504,"journal":{"name":"Global Business and Economics Review","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77087798","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Modelling long memory dependence structure using FIGARCH-copula approach evidence from major Asian stock markets","authors":"P. Gupta, Prabhat Mittal","doi":"10.1504/gber.2023.10050904","DOIUrl":"https://doi.org/10.1504/gber.2023.10050904","url":null,"abstract":"","PeriodicalId":35504,"journal":{"name":"Global Business and Economics Review","volume":"97 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79177413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Synthesis of the effect of investor sentiment on stock returns: a systematic review","authors":"Ajit Yadav, Anindita Chakraborty","doi":"10.1504/gber.2023.131193","DOIUrl":"https://doi.org/10.1504/gber.2023.131193","url":null,"abstract":"","PeriodicalId":35504,"journal":{"name":"Global Business and Economics Review","volume":"126 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86586306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Do women use annual reports differently than men A Case of India","authors":"Meena Bhatia","doi":"10.1504/gber.2023.10047978","DOIUrl":"https://doi.org/10.1504/gber.2023.10047978","url":null,"abstract":"","PeriodicalId":35504,"journal":{"name":"Global Business and Economics Review","volume":"137 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75921073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The COVID-19 impact on MSME earnings: evidences from Saudi Arabia","authors":"Ahmad Harbi, Moid U. Ahmad","doi":"10.1504/gber.2023.128853","DOIUrl":"https://doi.org/10.1504/gber.2023.128853","url":null,"abstract":"","PeriodicalId":35504,"journal":{"name":"Global Business and Economics Review","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84293110","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Adamu Yahaya, M. T. Saidu, Fauziah Mahat, Umar Tijjani Babuga
{"title":"Bank capital and liquidity creation: evidence from Sub-Saharan Africa","authors":"Adamu Yahaya, M. T. Saidu, Fauziah Mahat, Umar Tijjani Babuga","doi":"10.1504/gber.2023.10054934","DOIUrl":"https://doi.org/10.1504/gber.2023.10054934","url":null,"abstract":"","PeriodicalId":35504,"journal":{"name":"Global Business and Economics Review","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87692640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Adel Almasarwah, Mohammad Al Bahloul, Yahya Marei, A. Alam
{"title":"The Relation between Innovation and Earnings Management: Evidence for the UK","authors":"Adel Almasarwah, Mohammad Al Bahloul, Yahya Marei, A. Alam","doi":"10.1504/gber.2023.10045679","DOIUrl":"https://doi.org/10.1504/gber.2023.10045679","url":null,"abstract":"","PeriodicalId":35504,"journal":{"name":"Global Business and Economics Review","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79313385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}