EuroMed Journal of Business最新文献

{"title":"An investigation of risk-based auditing (RBA) relationships from the stakeholders' perspective using PLS-SEM","authors":"Stratos Moschidis, George Drogalas, Evrikleia Chatzipetrou, Petros Lois","doi":"10.1108/emjb-12-2022-0211","DOIUrl":"https://doi.org/10.1108/emjb-12-2022-0211","url":null,"abstract":"PurposeThe present paper aims at the identification of the critical variables of risk-based auditing (RBA). The variables under examination are the internal audit (IA), the audit committee (AC) and the cooperation between the RBA and the stakeholders (audit committee, external auditors, internal auditors, board of directors, fraud investigators, chief risk manager) (COOP).Design/methodology/approachA questionnaire survey was conducted among 176 Greek companies. The questionnaires were addressed to accountants, internal auditors, managers, chief risk managers and the board of directors. A total of 96 questionnaires have been collected and analyzed. PLS-SEM modeling was used as a tool to test hypotheses and analyze the findings.FindingsThe results show that three variables, i.e. the internal audit, the audit committee and the RBA cooperation with stakeholders have a statistically significant and positive effect on risk-based auditing (RBA). Additionally, the existence of partial-complementary mediation of the internal audit in the audit committee-RBA interaction is confirmed.Originality/valueThis study is an original research that identifies the essential variables of risk-based auditing in Greek companies. It attempts to analyze the perceptions of all stakeholders in risk-based auditing, including the internal audit, the audit committee, etc. and is not restricted only on internal auditors. Furthermore, the analysis is conducted with PLS-SEM Modeling, which is an innovative tool of testing hypotheses and analyzing results.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2024-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140963473","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":"Augmented reality characteristics as drivers of consumers’ purchase intention","authors":"Kleopatra Konstantoulaki, Ioannis Rizomyliotis, Eunice Ang, Nguyen Thu Quynh","doi":"10.1108/emjb-04-2023-0114","DOIUrl":"https://doi.org/10.1108/emjb-04-2023-0114","url":null,"abstract":"<h3>Purpose</h3>\u0000<p> The purpose of this study is to investigate the influence of augmented reality (AR) media characteristics on consumers’ purchase intention (PI) for fashion goods within the fashion industry context.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p> This study establishes five independent variables of salient AR media characteristics derived from existing studies which includes interactivity, vividness, augmentation, simulated physical control and environmental embedding. A quantitative online survey method is conducted with a sample of 172 respondents.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p> The findings suggest that all five AR media characteristics have a positive and significant influence on consumers’ PI for fashion goods. Among these five characteristics, interactivity and simulated physical control have the strongest positive impact on PI, followed by vividness, environmental embedding and augmentation.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p> This study provides valuable insights for fashion brands to better understand the media characteristics that consumers may be looking out for in AR experiences that could have an influence on their PI for fashion goods. This study also contributes to the literature by identifying the most influential AR media characteristics in the context of the fashion industry.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2024-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140634867","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":"Hedonic and eudaimonic entertainment as facilitators of consumer brand engagement: a multiple mediation model for Netflix","authors":"Kyriakos Riskos, Paraskevi Dekoulou, Leonidas Hatzithomas, Ioanna Papasolomou","doi":"10.1108/emjb-05-2023-0141","DOIUrl":"https://doi.org/10.1108/emjb-05-2023-0141","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Fierce competition among over-the-top (OTT) platforms has rendered branding a precondition for consumer appeal. This study proposes a new structural equation model for OTT brands, especially Netflix, where hedonic and eudaimonic entertainment motives function as facilitators of consumer brand engagement.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>An online survey was conducted. Structural Equation Modeling was used to build the model and test for various direct, mediation, and moderation effects.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results suggest a multiple mediation model in which the relationship between the two types of entertainment and intention to use Netflix is sequentially mediated by consumer attention and consumer brand engagement. Moreover, this study confirms that female consumers, compared to male consumers, exhibit higher levels of consumer brand engagement when motivated by hedonic entertainment.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This is the first study to present a novel structural model for the content consumption of OTT brands and test the role of the two types of entertainment in the intention to use Netflix.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140600001","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":"Bank performance and financial stability during the COVID-19 pandemic: lessons from the MENA region","authors":"Miroslav Mateev, Ahmad Sahyouni, Syed Moudud-Ul-Huq, Kiran Nair","doi":"10.1108/emjb-07-2023-0182","DOIUrl":"https://doi.org/10.1108/emjb-07-2023-0182","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study investigates the role of market concentration and efficiency in banking system stability during the COVID-19 pandemic. We empirically test the hypothesis that market concentration and efficiency are significant determinants of bank performance and stability during the time of crises, using a sample of 575 banks in 20 countries in the Middle East and North Africa (MENA).</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The main sources of bank data are the BankScope and BankFocus (Bureau van Dijk) databases, World Bank development indicators, and official websites of banks in MENA countries. This study combined descriptive and analytical approaches. We utilize a panel dataset and adopt panel data econometric techniques such as fixed/random effects and the Generalized Method of Moments (GMM) estimator.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results reveal that market concentration negatively affects bank profitability, whereas improved efficiency further enhances bank performance and contributes to the banking sector’s overall stability. Furthermore, our analysis indicates that during the COVID-19 pandemic, bank stability strongly depended on the level of market concentration, but not on bank efficiency. However, more efficient banks are more profitable and stable if the banking institutions are Islamic. Similarly, Islamic banks with the same level of efficiency demonstrated better overall financial performance during the pandemic than their conventional peers did.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The main limitation is related to the period of COVID-19 pandemic that was covered in this paper (2020–2021). Therefore, further investigation of the COVID-19 effects on bank profitability and risk will require an extended period of the pandemic crisis, including 2022.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study provides information that will enable bank managers and policymakers in MENA countries to assess the growing impact of market concentration and efficiency on the banking sector stability. It also helps them in formulating suitable strategies to mitigate the adverse consequences of the COVID-19 pandemic. Our recommendations are useful guides for policymakers and regulators in countries where Islamic and conventional banking systems co-exist and compete, based on different business models and risk management practices.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The authors contribute to the banking stability literature by investigating the role of market concentration and efficiency as the main determinants of bank performance and stability during the COVID-19 pandemic. This study is the first to analyze banking sector stability in the MENA region, using both individual and risk-adjusted aggregated performance measures.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140600070","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 evolution of integrated popular financial reporting: toward a digital-driven collaborative approach using sentiment analysis tool","authors":"Paolo Biancone, Valerio Brescia, Federico Chmet, Federico Lanzalonga","doi":"10.1108/emjb-11-2023-0298","DOIUrl":"https://doi.org/10.1108/emjb-11-2023-0298","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140204377","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 role of employer branding and internal marketing in talent attraction and retention: an applied study in a Portuguese metallurgical industry","authors":"Catarina Gonçalves Rodrigues, Bruno Barbosa Sousa","doi":"10.1108/emjb-07-2023-0173","DOIUrl":"https://doi.org/10.1108/emjb-07-2023-0173","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This research seeks to understand whether employer branding (EB) and internal marketing (IM) are fundamental to the challenge of attracting and retaining talent and how these strategies can help companies to overcome the difficulties related to the talent shortage, from the perspective of a SME Portuguese metallurgical industry.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The research resorts to a case study of a qualitative nature, through a semi-structured interview with the head of the human resources (HR) training and development area of the Navarra Group, and quantitative, through surveys to its employees. Based on the literature, a conceptual model was constructed, whose application allowed us to perceive the relationships between the practices of EB and IM; satisfaction, motivation and commitment; attraction and retention.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The exploratory interview concluded that organizations consider EB and IM essential for an effective talent management strategy. The quantitative results demonstrate that IM and EB practices implemented in the organization contribute to the satisfaction, motivation and involvement of employees, which results in a decrease in the intention to leave. It is also noted that these practices promote an increase in the perception of organizational attractiveness, which represents a positive impact on its ability to attract.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>From a theoretical perspective, the research contributes to the development of knowledge about IM, EB and talent management, providing relevant data that can help define the best strategies for attraction and retention, from the point of view of IM and EB.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The research presents preliminary insights that can be an auxiliary tool for HR managers and professionals in the context of industrial SMEs.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140204380","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":"Exploring ageing consumers’ usage of content marketing, content typology and online brand advocacy","authors":"Jitpisut Bubphapant, Amélia Brandão","doi":"10.1108/emjb-10-2023-0283","DOIUrl":"https://doi.org/10.1108/emjb-10-2023-0283","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Given the importance of the growing segmentation of ageing consumers and their increasing interaction with the Internet, digital marketing scholars are becoming more interested in this market. Prior research needs to pay more attention to this market in many contexts of digital marketing. This study aims to provide insights into ageing consumers’ content usage, content typology choices, and online brand advocacy (OBA).</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Semi-structured interviews were applied, and 16 consumers from Southern Europe aged 55+ were included. The interviews were transcribed and examined following the principles of content analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>According to the research, older consumers display their usage and concerns regarding online content. They have different decision-making processes depending on whether they are purchasing products or services. Likewise, their choices of content typology vary based on the utilitarian or hedonic product category.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p> This study contributes to the literature by providing insights into this growing segmentation and proposing an OBA framework for older consumers related to content marketing. Finally, the study suggests that older consumers are passive online and active offline brand advocates.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140204387","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":"Charting the progress of technology adoption in tourism and hospitality in the era of industry 4.0","authors":"Dimitrios Buhalis, Leonidas Efthymiou, Naziyet Uzunboylu, Alkis Thrassou","doi":"10.1108/emjb-11-2023-0310","DOIUrl":"https://doi.org/10.1108/emjb-11-2023-0310","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Amidst ongoing digital transformation, the current paper provides a 360-degree overview of technology-adoption in Tourism and Hospitality. By combining and consolidating a wide range of sources, mainly in the tourism literature, the analysis depicts how the complex technological ecosystem often enhances or hinders the successful adoption, integration and interoperability of different technologies.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The critical review method was used to assess, analyse and synthesise existing literature in the area of digitisation in tourism and hospitality. The critical review process included a thematic analysis of the literature, where recurring themes, patterns and trends were identified towards addressing the study’s research questions.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The analysis identifies current trends, opportunities, challenges and strategies for technology adoption in tourism and hospitality, the implications for theory, practicable executive directions and avenues for further research.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The paper’s main contribution lies in its comprehensive identification, consideration and incorporation of all primary contemporary technological elements, and the ensuing development of a corresponding conceptual charting framework, which illustrates a multifaceted process with practical implications for various stakeholders, including businesses, authorities, consumers and employees.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2024-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140167894","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":"Can fiat currencies really hedge Pax gold? Evidence from range-based DCC models","authors":"Yousra Trichilli, Hana Kharrat, Mouna Boujelbène Abbes","doi":"10.1108/emjb-03-2023-0085","DOIUrl":"https://doi.org/10.1108/emjb-03-2023-0085","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper assesses the co-movement between Pax gold and six fiat currencies. It also investigates the optimal time-varying hedge ratios in order to examine the properties of Pax gold as a diversifier and hedge asset.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This paper examines the volatility spillover between Pax gold and fiat currencies using the framework of wavelet analysis, BEKK-GARCH models and Range DCC-GARCH. Moreover, this paper proposes to use the covariance and variance structure obtained from the new range DCC-GARCH framework to estimate the time-varying optimal hedge ratios, the optimal weighs and the hedging effectiveness.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Wavelet coherence method reveals that, at low frequency, large zone of co-movements appears for the pairs Pax gold/EUR, Pax gold/JPY and Pax gold/RUB. Further, the BEKK results show unidirectional (bidirectional) transmission effects between Pax gold and EUR, GBP, JPY and CNY (INR, RUB) fiat currencies. Moreover, the Range DCC results show that the Pax gold and the fiat currency returns are weakly correlated with low coefficients close to zero. Thus, Pax gold seems to serve as a safe haven asset against the systematic risk of fiat currency markets. In addition, the results of optimal weights show that rational investor should invest more in Pax gold and less in fiat currencies. Concerning the hedge ratios results, the findings reveal that the INR (JPY) fiat currency appears to be the most expensive (cheapest) hedge for the Pax-gold market. However, the JPY’s fiat currency appears to be the cheapest one. As for hedging effectiveness results, the authors found that hedging strategies including fiat currencies–Pax gold pairs are most likely to sharply decrease the portfolio’s risk.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>A comprehensive understanding of the relationship between Pax Gold and fiat currencies is crucial for refining portfolio strategies involving cryptocurrencies. This research underscores the significance of grasping volatility transmissions between these currencies, providing valuable insights to guide investors in their decision-making processes. Moreover, it encourages further exploration into the interdependencies of digital currencies. Additionally, this study sheds light on effective contagion risk management, particularly during crises such as Covid-19 and the Russia–Ukraine conflict. It underscores the role of Pax Gold as a safe-haven asset and offers practical guidance for adjusting portfolios across various economic conditions. Ultimately, this research advances our comprehension of Pax Gold’s risk-return profile, positioning it as a potential hedge during periods of uncertainty, thereby contributing to the evolving literature on cryptocurrencies.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study’s primary value lies in its pioneering empirical examinat","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2024-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140168027","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":"ESG performance and disclosure quality: does a well-balanced board of directors matter when impression management occurs?","authors":"Sourour Hamza, Anis Jarboui","doi":"10.1108/emjb-05-2023-0140","DOIUrl":"https://doi.org/10.1108/emjb-05-2023-0140","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper explores how the disclosure quality, measured by the abnormal tone of environmental and social report, may determine the environmental, social and corporate governance (ESG) performance of the firm. This study also investigates the impact of the moderator “board of directors” to explore the extent to which a well-balanced board of directors may affect this association within an impression management strategy.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This work uses a sample of 616 firm-year observations using a sample of French firms indexed on SBF120 index from 2010 to 2017. To test the developed hypotheses, the GLS regression is applied and to control for endogeneity issue and sample selection bias, the authors used, respectively, the two stage least square (2SLS) procedure and the Heckman model.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Findings suggest that a well-balanced board of directors moderates the relationship between the ESG performance and the disclosure quality. The positive effect of abnormal tone management on ESG is weakened by the presence of a good structure of the board, attenuating impression management initiatives.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The research provides evidence of the impact of corporate social responsibility (CSR) reporting quality, in particular disclosure tone management, on the level of ESG performance in the French context. As the board of directors may have a major impact on weakening impression management strategies in particular tone management practices, in order to improve CSR report quality, the authors recommend French companies to ensure a well-balanced board of directors.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study helps investors to comprehensively evaluate the information disclosed on CSR reports. It unveils that a strong board composition induces better quality of CSR report and brings better ESG performance. Thus, the study results point to the importance of a well-balanced board of directors and the regulation of the narrative disclosure of CSR information.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":5.2,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140155199","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}