How do institutional pressures reshape the association between corporate sustainability disclosure and firm value in emerging economies? The moderating role of the audit committee function

Elmanaseer, M.I. orcid.org/0009-0006-3404-8821 and Gerged, A.M. orcid.org/0000-0001-6805-2737 (2025) How do institutional pressures reshape the association between corporate sustainability disclosure and firm value in emerging economies? The moderating role of the audit committee function. Business Strategy and the Environment. ISSN 0964-4733

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Item Type: Article
Authors/Creators:
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© 2025 The Author(s). This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited. http://creativecommons.org/licenses/by/4.0/

Keywords: audit committee function; corporate governance reforms; corporate sustainability disclosure; financial performance; institutional pressures; sustainability reporting guidelines
Dates:
  • Submitted: 23 January 2025
  • Accepted: 1 May 2025
  • Published (online): 19 May 2025
  • Published: 19 May 2025
Institution: The University of Sheffield
Academic Units: The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield)
Depositing User: Symplectic Sheffield
Date Deposited: 23 May 2025 08:38
Last Modified: 23 May 2025 08:38
Status: Published online
Publisher: Wiley
Refereed: Yes
Identification Number: 10.1002/bse.4340
Open Archives Initiative ID (OAI ID):

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