How to cite this paper
Azzam, M. (2024). The association between CEO characteristics and privileges and the extent of firms’ sustainability disclosure: The role of board independence.Uncertain Supply Chain Management, 12(3), 1603-1610.
Refrences
Abdul Latif, R., Taufil Mohd, N., Kamardin, H., & Mohd Ariff, H. (2023). Determinants of sustainability disclosure quality among plantation companies in Malaysia. Sustainability, 15(4), 1-23.
Adu, A., Flynn, A., & Grey, C. (2022). Executive compensation and sustainable business practices: The moderating role of sustainability‐based compensation. Business Strategy and the Environment, 31(3), 698-736.
Agarwala, N., Pareek, R., & Sahu, N. (2023). Does board independence influence CSR performance? A GMM-based dynamic panel data approach. Social Responsibility Journal, 19(6), 1003-1022.
Alfawareh, S., Che Johari, E. & Ooi, A. (2023). Governance mechanisms, firm performance and CEO compensation: evidence from Jordan. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-01-2023-0062.
Ali, A. & Zhang, W. (2015). CEO tenure and earnings management. Journal of Accounting and Economics, 59(1), 60-79.
Almashhadani, M. & Almashhadani, A. (2022). CEO duality and firm performance: A review from the Middle East perspective. International Journal of Business and Management Invention, 11(2), 55-60.
Al-Shaer, H., & Zaman, M. (2019). CEO compensation and sustainability reporting assurance: Evidence from the UK. Journal of Business Ethics, 158(1), 233-252.
Al-Shaer, H., Albitar, K., & Liu, J. (2023). CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence. Review of Quantitative Finance and Accounting, 60(3), 1025-1063.
Alves, S. (2023). CEO duality, earnings quality and board independence. Journal of Financial Reporting and Accounting, 21(2), 217-231.
Amman Stock Exchange, ASE. (2023). Retrieved from www.ase.jo
Amornkitvikai, Y., Tham, S. Y., Harvie, C., & Buachoom, W. W. (2022). Barriers and factors affecting the e-commerce sustainability of Thai Micro-, Small-and Medium-Sized Enterprises (MSMEs). Sustainability, 14(14), 1-28.
Anyigbah, E., Kong, Y., Edziah, K., Ahoto, T., & Ahiaku, S. (2023). Board Characteristics and Corporate Sustainability Reporting: Evidence from Chinese Listed Companies. Sustainability, 15(4), 3553.
Assenso-Okofo, O., Jahangir Ali, M., & Ahmed, K. (2021). The impact of corporate governance on the relationship between earnings management and CEO compensation. Journal of Applied Accounting Research, 22(3), 436-464.
Axelson, U. & Bond, P. (2009). Investment bank career. Working Paper. Stockholm School of Economics, University of Pennsylvania.
Azzam, M. (2020). The association between corporate governance reform and earnings management: empirical evidence from a unique regulatory environment. International Journal of Accounting, Auditing and Performance Evaluation, 16(2-3), 149-199.
Azzam, M., AlQudah, A., Abu Haija, A. & Shakhatreh, M. (2020). The association between sustainability disclosures and the financial performance of Jordanian firms, Cogent Business & Management, 7(1), 1-13.
Banerjee, S., Zattoni, A., & Saiyed, A. (2022). Dominant-owner CEOs, board of directors and firm performance in emerging economies: Exploring the moderating impact of quad-qualified directors. Asia Pacific Journal of Management, 5(1) 1-36.
Bhaskar, R., Bansal, S., Abbassi, W., & Pandey, D. K. (2023). CEO compensation and CSR: Economic implications and policy recommendations. Economic Analysis and Policy, 79(1), 232-256.
Bhuyan, R., Butchey, D., Haar, J., & Talukdar, B. (2022). CEO compensation and firm performance in the insurance industry. Managerial Finance, 48(7), 1086-1115.
Bsoul, R., Atwa, R., Odat, M., Haddad, L., & Shakhatreh, M. (2022). Do CEOs’ demographic characteristics affect firms’ risk-taking? Evidence from Jordan. Cogent Business & Management, 9(1), 1-16.
Disli, M., Yilmaz, K., & Mohamed, M. (2022). Board characteristics and sustainability performance: Empirical evidence from emerging markets. Sustainability Accounting, Management and Policy Journal, 13(4), 929-952.
Farouk, M. A., & Ahmed, Z. R. A. (2023). Executive compensation, share ownership, and earnings management of banks in Nigeria. Journal of Economics and Management, 45(1), 26-43.
Githaiga, N., & Kosgei, K. (2023). Board characteristics and sustainability reporting: a case of listed firms in East Africa. Corporate Governance: The International Journal of Business in Society, 23(1), 3-17.
Gujarati, N., & Porter, C. (2010). Essentials of Econometrics. 4th ed., McGraw Hill, New York, USA.
Hardiningsih, P., Januarti, I., Yuyetta, A., Srimindarti, C. & Udin, U. (2020). The effect of sustainability information disclosure on financial and market performance: Empirical evidence from Indonesia and Malaysia. International Journal of Energy Economics and Policy, 10(2), 18–25.
Hill, RC., Griffiths, E., & Lim, C. (2018). Principles of econometrics. 4th ed., John Wiley & Sons.
Hrazdil, K., Mahmoudian, F., & Nazari, A. (2021). Executive personality and sustainability: Do extraverted chief executive officers improve corporate social responsibility? Corporate Social Responsibility and Environmental Management, 28(6), 1564-1578.
Hu, X., Lin, D., & Tosun, OK. (2023). The effect of board independence on firm performance–new evidence from product market conditions. The European Journal of Finance, 29(4), 363-392.
Jaidi, J., Wenhao, M., & Mohidin, R. (2022). Board independence, corporate social responsibility and firm performance: evidence from China. International Journal of Banking and Finance (IJBF), 17(1), 109-130.
Lee, H., Park, J., & Chung, C. (2022). CEO compensation, governance structure, and foreign direct investment in conflict-prone countries. International Business Review, 31(6), 1-19.
Lee, P. (2023). Board monitoring effectiveness and corporate sustainability performance: do legal system and CEO non-duality matter? Review of Managerial Science, 17(4), 1243-1267.
Mnif, Y., & Kchaou, J. (2023). Through the rhetoric art: CEO incentives in sustainability sensitive industries. Meditari Accountancy Research, 31(3), 576-601.
Mukherjee, T., & Sen, S. (2022). Impact of CEO attributes on corporate reputation, financial performance, and corporate sustainable growth: evidence from India. Financial Innovation, 8(1), 40- 55.
Naciti, V. (2019). Corporate governance and board of directors: The effect of a board composition on firm sustainability performance. Journal of Cleaner Production, 237(10), 1-17.
Omotola, A. O. (2023). Executive Compensation and Bank Performance in Nigeria. Global Journal of Human Resource Management, 11(1), 27-49.
Oware, M., & Awunyo‐Vitor, D. (2021). CEO characteristics and environmental disclosure of listed firms in an emerging economy: Does sustainability reporting format matter?. Business Strategy & Development, 4(4), 399-410.
Qawasmeh, S., & Azzam, M. (2020). CEO characteristics and earnings management. Accounting, 6(7), 1403-1410.
Qi, B., Lin, J., Tian, G. & Lewis, X. (2018). The impact of top management team characteristics on the choice of earnings management strategies: Evidence from China. Accounting Horizons, 32(1), 143-164.
Romano, M., Cirillo, A., Favino, C., & Netti, A. (2020). ESG (Environmental, Social and Governance) performance and board gender diversity: The moderating role of CEO duality. Sustainability, 12(21), 1-16.
Sannino, G., Di Carlo, F., & Lucchese, M. (2020). CEO characteristics and sustainability business model in financial technologies firms: Primary evidence from the utilization of innovative platforms. Management Decision, 58(8), 1779-1799.
Shahab, Y., Ntim, G., Chen, Y., Ullah, F., Li, X., & Ye, Z. (2020). Chief executive officer attributes, sustainable performance, environmental performance, and environmental reporting: New insights from upper echelons perspective. Business Strategy and the Environment, 29(1), 1-16.
Shahbaz, M., Karaman, S., Kilic, M., & Uyar, A. (2020). Board attributes, CSR engagement, and corporate performance: what is the nexus in the energy sector? Energy Policy, 143, 111582.
Tibiletti, V., Marchini, L., Furlotti, K., & Medioli, A. (2021). Does corporate governance matter in corporate social responsibility disclosure? Evidence from Italy in the “era of sustainability”. Corporate Social Responsibility and Environmental Management, 28(2), 896-907.
Velte, P. (2022). Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence. Sustainable Development, 30(6), 1655-1670.
Velte, P. (2023). Chief sustainability officer expertise, sustainability-related executive compensation and corporate biodiversity disclosure: empirical evidence for the European capital market. Journal of Global Responsibility, 14(2), 241-253.
Wang, L., Tian, Z., Wang, X., & Peng, T. (2023). CEO academic experience and firm sustainable growth. Economic Research-Ekonomska Istraživanja, 36(2), 1-21.
Wang, Y., Qiu, Y., & Luo, Y. (2022). CEO foreign experience and corporate sustainable development: Evidence from China. Business Strategy and the Environment, 31(5), 2036-2051.
Zimon, G., Arianpoor, A., & Salehi, M. (2022). Sustainability reporting and corporate reputation: the moderating effect of CEO opportunistic behavior. Sustainability, 14(3), 1-28.
Abdul Latif, R., Taufil Mohd, N., Kamardin, H., & Mohd Ariff, H. (2023). Determinants of sustainability disclosure quality among plantation companies in Malaysia. Sustainability, 15(4), 1-23.
Adu, A., Flynn, A., & Grey, C. (2022). Executive compensation and sustainable business practices: The moderating role of sustainability‐based compensation. Business Strategy and the Environment, 31(3), 698-736.
Agarwala, N., Pareek, R., & Sahu, N. (2023). Does board independence influence CSR performance? A GMM-based dynamic panel data approach. Social Responsibility Journal, 19(6), 1003-1022.
Alfawareh, S., Che Johari, E. & Ooi, A. (2023). Governance mechanisms, firm performance and CEO compensation: evidence from Jordan. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-01-2023-0062.
Ali, A. & Zhang, W. (2015). CEO tenure and earnings management. Journal of Accounting and Economics, 59(1), 60-79.
Almashhadani, M. & Almashhadani, A. (2022). CEO duality and firm performance: A review from the Middle East perspective. International Journal of Business and Management Invention, 11(2), 55-60.
Al-Shaer, H., & Zaman, M. (2019). CEO compensation and sustainability reporting assurance: Evidence from the UK. Journal of Business Ethics, 158(1), 233-252.
Al-Shaer, H., Albitar, K., & Liu, J. (2023). CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence. Review of Quantitative Finance and Accounting, 60(3), 1025-1063.
Alves, S. (2023). CEO duality, earnings quality and board independence. Journal of Financial Reporting and Accounting, 21(2), 217-231.
Amman Stock Exchange, ASE. (2023). Retrieved from www.ase.jo
Amornkitvikai, Y., Tham, S. Y., Harvie, C., & Buachoom, W. W. (2022). Barriers and factors affecting the e-commerce sustainability of Thai Micro-, Small-and Medium-Sized Enterprises (MSMEs). Sustainability, 14(14), 1-28.
Anyigbah, E., Kong, Y., Edziah, K., Ahoto, T., & Ahiaku, S. (2023). Board Characteristics and Corporate Sustainability Reporting: Evidence from Chinese Listed Companies. Sustainability, 15(4), 3553.
Assenso-Okofo, O., Jahangir Ali, M., & Ahmed, K. (2021). The impact of corporate governance on the relationship between earnings management and CEO compensation. Journal of Applied Accounting Research, 22(3), 436-464.
Axelson, U. & Bond, P. (2009). Investment bank career. Working Paper. Stockholm School of Economics, University of Pennsylvania.
Azzam, M. (2020). The association between corporate governance reform and earnings management: empirical evidence from a unique regulatory environment. International Journal of Accounting, Auditing and Performance Evaluation, 16(2-3), 149-199.
Azzam, M., AlQudah, A., Abu Haija, A. & Shakhatreh, M. (2020). The association between sustainability disclosures and the financial performance of Jordanian firms, Cogent Business & Management, 7(1), 1-13.
Banerjee, S., Zattoni, A., & Saiyed, A. (2022). Dominant-owner CEOs, board of directors and firm performance in emerging economies: Exploring the moderating impact of quad-qualified directors. Asia Pacific Journal of Management, 5(1) 1-36.
Bhaskar, R., Bansal, S., Abbassi, W., & Pandey, D. K. (2023). CEO compensation and CSR: Economic implications and policy recommendations. Economic Analysis and Policy, 79(1), 232-256.
Bhuyan, R., Butchey, D., Haar, J., & Talukdar, B. (2022). CEO compensation and firm performance in the insurance industry. Managerial Finance, 48(7), 1086-1115.
Bsoul, R., Atwa, R., Odat, M., Haddad, L., & Shakhatreh, M. (2022). Do CEOs’ demographic characteristics affect firms’ risk-taking? Evidence from Jordan. Cogent Business & Management, 9(1), 1-16.
Disli, M., Yilmaz, K., & Mohamed, M. (2022). Board characteristics and sustainability performance: Empirical evidence from emerging markets. Sustainability Accounting, Management and Policy Journal, 13(4), 929-952.
Farouk, M. A., & Ahmed, Z. R. A. (2023). Executive compensation, share ownership, and earnings management of banks in Nigeria. Journal of Economics and Management, 45(1), 26-43.
Githaiga, N., & Kosgei, K. (2023). Board characteristics and sustainability reporting: a case of listed firms in East Africa. Corporate Governance: The International Journal of Business in Society, 23(1), 3-17.
Gujarati, N., & Porter, C. (2010). Essentials of Econometrics. 4th ed., McGraw Hill, New York, USA.
Hardiningsih, P., Januarti, I., Yuyetta, A., Srimindarti, C. & Udin, U. (2020). The effect of sustainability information disclosure on financial and market performance: Empirical evidence from Indonesia and Malaysia. International Journal of Energy Economics and Policy, 10(2), 18–25.
Hill, RC., Griffiths, E., & Lim, C. (2018). Principles of econometrics. 4th ed., John Wiley & Sons.
Hrazdil, K., Mahmoudian, F., & Nazari, A. (2021). Executive personality and sustainability: Do extraverted chief executive officers improve corporate social responsibility? Corporate Social Responsibility and Environmental Management, 28(6), 1564-1578.
Hu, X., Lin, D., & Tosun, OK. (2023). The effect of board independence on firm performance–new evidence from product market conditions. The European Journal of Finance, 29(4), 363-392.
Jaidi, J., Wenhao, M., & Mohidin, R. (2022). Board independence, corporate social responsibility and firm performance: evidence from China. International Journal of Banking and Finance (IJBF), 17(1), 109-130.
Lee, H., Park, J., & Chung, C. (2022). CEO compensation, governance structure, and foreign direct investment in conflict-prone countries. International Business Review, 31(6), 1-19.
Lee, P. (2023). Board monitoring effectiveness and corporate sustainability performance: do legal system and CEO non-duality matter? Review of Managerial Science, 17(4), 1243-1267.
Mnif, Y., & Kchaou, J. (2023). Through the rhetoric art: CEO incentives in sustainability sensitive industries. Meditari Accountancy Research, 31(3), 576-601.
Mukherjee, T., & Sen, S. (2022). Impact of CEO attributes on corporate reputation, financial performance, and corporate sustainable growth: evidence from India. Financial Innovation, 8(1), 40- 55.
Naciti, V. (2019). Corporate governance and board of directors: The effect of a board composition on firm sustainability performance. Journal of Cleaner Production, 237(10), 1-17.
Omotola, A. O. (2023). Executive Compensation and Bank Performance in Nigeria. Global Journal of Human Resource Management, 11(1), 27-49.
Oware, M., & Awunyo‐Vitor, D. (2021). CEO characteristics and environmental disclosure of listed firms in an emerging economy: Does sustainability reporting format matter?. Business Strategy & Development, 4(4), 399-410.
Qawasmeh, S., & Azzam, M. (2020). CEO characteristics and earnings management. Accounting, 6(7), 1403-1410.
Qi, B., Lin, J., Tian, G. & Lewis, X. (2018). The impact of top management team characteristics on the choice of earnings management strategies: Evidence from China. Accounting Horizons, 32(1), 143-164.
Romano, M., Cirillo, A., Favino, C., & Netti, A. (2020). ESG (Environmental, Social and Governance) performance and board gender diversity: The moderating role of CEO duality. Sustainability, 12(21), 1-16.
Sannino, G., Di Carlo, F., & Lucchese, M. (2020). CEO characteristics and sustainability business model in financial technologies firms: Primary evidence from the utilization of innovative platforms. Management Decision, 58(8), 1779-1799.
Shahab, Y., Ntim, G., Chen, Y., Ullah, F., Li, X., & Ye, Z. (2020). Chief executive officer attributes, sustainable performance, environmental performance, and environmental reporting: New insights from upper echelons perspective. Business Strategy and the Environment, 29(1), 1-16.
Shahbaz, M., Karaman, S., Kilic, M., & Uyar, A. (2020). Board attributes, CSR engagement, and corporate performance: what is the nexus in the energy sector? Energy Policy, 143, 111582.
Tibiletti, V., Marchini, L., Furlotti, K., & Medioli, A. (2021). Does corporate governance matter in corporate social responsibility disclosure? Evidence from Italy in the “era of sustainability”. Corporate Social Responsibility and Environmental Management, 28(2), 896-907.
Velte, P. (2022). Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence. Sustainable Development, 30(6), 1655-1670.
Velte, P. (2023). Chief sustainability officer expertise, sustainability-related executive compensation and corporate biodiversity disclosure: empirical evidence for the European capital market. Journal of Global Responsibility, 14(2), 241-253.
Wang, L., Tian, Z., Wang, X., & Peng, T. (2023). CEO academic experience and firm sustainable growth. Economic Research-Ekonomska Istraživanja, 36(2), 1-21.
Wang, Y., Qiu, Y., & Luo, Y. (2022). CEO foreign experience and corporate sustainable development: Evidence from China. Business Strategy and the Environment, 31(5), 2036-2051.
Zimon, G., Arianpoor, A., & Salehi, M. (2022). Sustainability reporting and corporate reputation: the moderating effect of CEO opportunistic behavior. Sustainability, 14(3), 1-28.
Adu, A., Flynn, A., & Grey, C. (2022). Executive compensation and sustainable business practices: The moderating role of sustainability‐based compensation. Business Strategy and the Environment, 31(3), 698-736.
Agarwala, N., Pareek, R., & Sahu, N. (2023). Does board independence influence CSR performance? A GMM-based dynamic panel data approach. Social Responsibility Journal, 19(6), 1003-1022.
Alfawareh, S., Che Johari, E. & Ooi, A. (2023). Governance mechanisms, firm performance and CEO compensation: evidence from Jordan. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-01-2023-0062.
Ali, A. & Zhang, W. (2015). CEO tenure and earnings management. Journal of Accounting and Economics, 59(1), 60-79.
Almashhadani, M. & Almashhadani, A. (2022). CEO duality and firm performance: A review from the Middle East perspective. International Journal of Business and Management Invention, 11(2), 55-60.
Al-Shaer, H., & Zaman, M. (2019). CEO compensation and sustainability reporting assurance: Evidence from the UK. Journal of Business Ethics, 158(1), 233-252.
Al-Shaer, H., Albitar, K., & Liu, J. (2023). CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence. Review of Quantitative Finance and Accounting, 60(3), 1025-1063.
Alves, S. (2023). CEO duality, earnings quality and board independence. Journal of Financial Reporting and Accounting, 21(2), 217-231.
Amman Stock Exchange, ASE. (2023). Retrieved from www.ase.jo
Amornkitvikai, Y., Tham, S. Y., Harvie, C., & Buachoom, W. W. (2022). Barriers and factors affecting the e-commerce sustainability of Thai Micro-, Small-and Medium-Sized Enterprises (MSMEs). Sustainability, 14(14), 1-28.
Anyigbah, E., Kong, Y., Edziah, K., Ahoto, T., & Ahiaku, S. (2023). Board Characteristics and Corporate Sustainability Reporting: Evidence from Chinese Listed Companies. Sustainability, 15(4), 3553.
Assenso-Okofo, O., Jahangir Ali, M., & Ahmed, K. (2021). The impact of corporate governance on the relationship between earnings management and CEO compensation. Journal of Applied Accounting Research, 22(3), 436-464.
Axelson, U. & Bond, P. (2009). Investment bank career. Working Paper. Stockholm School of Economics, University of Pennsylvania.
Azzam, M. (2020). The association between corporate governance reform and earnings management: empirical evidence from a unique regulatory environment. International Journal of Accounting, Auditing and Performance Evaluation, 16(2-3), 149-199.
Azzam, M., AlQudah, A., Abu Haija, A. & Shakhatreh, M. (2020). The association between sustainability disclosures and the financial performance of Jordanian firms, Cogent Business & Management, 7(1), 1-13.
Banerjee, S., Zattoni, A., & Saiyed, A. (2022). Dominant-owner CEOs, board of directors and firm performance in emerging economies: Exploring the moderating impact of quad-qualified directors. Asia Pacific Journal of Management, 5(1) 1-36.
Bhaskar, R., Bansal, S., Abbassi, W., & Pandey, D. K. (2023). CEO compensation and CSR: Economic implications and policy recommendations. Economic Analysis and Policy, 79(1), 232-256.
Bhuyan, R., Butchey, D., Haar, J., & Talukdar, B. (2022). CEO compensation and firm performance in the insurance industry. Managerial Finance, 48(7), 1086-1115.
Bsoul, R., Atwa, R., Odat, M., Haddad, L., & Shakhatreh, M. (2022). Do CEOs’ demographic characteristics affect firms’ risk-taking? Evidence from Jordan. Cogent Business & Management, 9(1), 1-16.
Disli, M., Yilmaz, K., & Mohamed, M. (2022). Board characteristics and sustainability performance: Empirical evidence from emerging markets. Sustainability Accounting, Management and Policy Journal, 13(4), 929-952.
Farouk, M. A., & Ahmed, Z. R. A. (2023). Executive compensation, share ownership, and earnings management of banks in Nigeria. Journal of Economics and Management, 45(1), 26-43.
Githaiga, N., & Kosgei, K. (2023). Board characteristics and sustainability reporting: a case of listed firms in East Africa. Corporate Governance: The International Journal of Business in Society, 23(1), 3-17.
Gujarati, N., & Porter, C. (2010). Essentials of Econometrics. 4th ed., McGraw Hill, New York, USA.
Hardiningsih, P., Januarti, I., Yuyetta, A., Srimindarti, C. & Udin, U. (2020). The effect of sustainability information disclosure on financial and market performance: Empirical evidence from Indonesia and Malaysia. International Journal of Energy Economics and Policy, 10(2), 18–25.
Hill, RC., Griffiths, E., & Lim, C. (2018). Principles of econometrics. 4th ed., John Wiley & Sons.
Hrazdil, K., Mahmoudian, F., & Nazari, A. (2021). Executive personality and sustainability: Do extraverted chief executive officers improve corporate social responsibility? Corporate Social Responsibility and Environmental Management, 28(6), 1564-1578.
Hu, X., Lin, D., & Tosun, OK. (2023). The effect of board independence on firm performance–new evidence from product market conditions. The European Journal of Finance, 29(4), 363-392.
Jaidi, J., Wenhao, M., & Mohidin, R. (2022). Board independence, corporate social responsibility and firm performance: evidence from China. International Journal of Banking and Finance (IJBF), 17(1), 109-130.
Lee, H., Park, J., & Chung, C. (2022). CEO compensation, governance structure, and foreign direct investment in conflict-prone countries. International Business Review, 31(6), 1-19.
Lee, P. (2023). Board monitoring effectiveness and corporate sustainability performance: do legal system and CEO non-duality matter? Review of Managerial Science, 17(4), 1243-1267.
Mnif, Y., & Kchaou, J. (2023). Through the rhetoric art: CEO incentives in sustainability sensitive industries. Meditari Accountancy Research, 31(3), 576-601.
Mukherjee, T., & Sen, S. (2022). Impact of CEO attributes on corporate reputation, financial performance, and corporate sustainable growth: evidence from India. Financial Innovation, 8(1), 40- 55.
Naciti, V. (2019). Corporate governance and board of directors: The effect of a board composition on firm sustainability performance. Journal of Cleaner Production, 237(10), 1-17.
Omotola, A. O. (2023). Executive Compensation and Bank Performance in Nigeria. Global Journal of Human Resource Management, 11(1), 27-49.
Oware, M., & Awunyo‐Vitor, D. (2021). CEO characteristics and environmental disclosure of listed firms in an emerging economy: Does sustainability reporting format matter?. Business Strategy & Development, 4(4), 399-410.
Qawasmeh, S., & Azzam, M. (2020). CEO characteristics and earnings management. Accounting, 6(7), 1403-1410.
Qi, B., Lin, J., Tian, G. & Lewis, X. (2018). The impact of top management team characteristics on the choice of earnings management strategies: Evidence from China. Accounting Horizons, 32(1), 143-164.
Romano, M., Cirillo, A., Favino, C., & Netti, A. (2020). ESG (Environmental, Social and Governance) performance and board gender diversity: The moderating role of CEO duality. Sustainability, 12(21), 1-16.
Sannino, G., Di Carlo, F., & Lucchese, M. (2020). CEO characteristics and sustainability business model in financial technologies firms: Primary evidence from the utilization of innovative platforms. Management Decision, 58(8), 1779-1799.
Shahab, Y., Ntim, G., Chen, Y., Ullah, F., Li, X., & Ye, Z. (2020). Chief executive officer attributes, sustainable performance, environmental performance, and environmental reporting: New insights from upper echelons perspective. Business Strategy and the Environment, 29(1), 1-16.
Shahbaz, M., Karaman, S., Kilic, M., & Uyar, A. (2020). Board attributes, CSR engagement, and corporate performance: what is the nexus in the energy sector? Energy Policy, 143, 111582.
Tibiletti, V., Marchini, L., Furlotti, K., & Medioli, A. (2021). Does corporate governance matter in corporate social responsibility disclosure? Evidence from Italy in the “era of sustainability”. Corporate Social Responsibility and Environmental Management, 28(2), 896-907.
Velte, P. (2022). Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence. Sustainable Development, 30(6), 1655-1670.
Velte, P. (2023). Chief sustainability officer expertise, sustainability-related executive compensation and corporate biodiversity disclosure: empirical evidence for the European capital market. Journal of Global Responsibility, 14(2), 241-253.
Wang, L., Tian, Z., Wang, X., & Peng, T. (2023). CEO academic experience and firm sustainable growth. Economic Research-Ekonomska Istraživanja, 36(2), 1-21.
Wang, Y., Qiu, Y., & Luo, Y. (2022). CEO foreign experience and corporate sustainable development: Evidence from China. Business Strategy and the Environment, 31(5), 2036-2051.
Zimon, G., Arianpoor, A., & Salehi, M. (2022). Sustainability reporting and corporate reputation: the moderating effect of CEO opportunistic behavior. Sustainability, 14(3), 1-28.
Abdul Latif, R., Taufil Mohd, N., Kamardin, H., & Mohd Ariff, H. (2023). Determinants of sustainability disclosure quality among plantation companies in Malaysia. Sustainability, 15(4), 1-23.
Adu, A., Flynn, A., & Grey, C. (2022). Executive compensation and sustainable business practices: The moderating role of sustainability‐based compensation. Business Strategy and the Environment, 31(3), 698-736.
Agarwala, N., Pareek, R., & Sahu, N. (2023). Does board independence influence CSR performance? A GMM-based dynamic panel data approach. Social Responsibility Journal, 19(6), 1003-1022.
Alfawareh, S., Che Johari, E. & Ooi, A. (2023). Governance mechanisms, firm performance and CEO compensation: evidence from Jordan. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-01-2023-0062.
Ali, A. & Zhang, W. (2015). CEO tenure and earnings management. Journal of Accounting and Economics, 59(1), 60-79.
Almashhadani, M. & Almashhadani, A. (2022). CEO duality and firm performance: A review from the Middle East perspective. International Journal of Business and Management Invention, 11(2), 55-60.
Al-Shaer, H., & Zaman, M. (2019). CEO compensation and sustainability reporting assurance: Evidence from the UK. Journal of Business Ethics, 158(1), 233-252.
Al-Shaer, H., Albitar, K., & Liu, J. (2023). CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence. Review of Quantitative Finance and Accounting, 60(3), 1025-1063.
Alves, S. (2023). CEO duality, earnings quality and board independence. Journal of Financial Reporting and Accounting, 21(2), 217-231.
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