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Full-Text Articles in Law

The Mediating Effect Of Strategic Posture On Corporate Governance And Environmental Reporting, Abdalla Shwairef, Azlan Amran, Mohammad Iranmanesh, Noor Hazlina Ahmad May 2021

The Mediating Effect Of Strategic Posture On Corporate Governance And Environmental Reporting, Abdalla Shwairef, Azlan Amran, Mohammad Iranmanesh, Noor Hazlina Ahmad

Research outputs 2014 to 2021

The aim of this study is to explain how corporate governance affects environmental reporting through the mediating effect of strategic position. The data were collected from chief executive managers and chief financial managers of 197 large companies in Malaysia. The partial least squares technique was used to test the proposed relationships. The results show that managers’ strategic posture mediates the impact of four aspects of corporate governance, namely, board size, board independency, CSR committee presence, and institutional ownership on environmental reporting. These findings extend the literature on the relationship between corporate governance and environmental reporting by providing insight into the …


Commodity Futures Returns And Policy Uncertainty, Deepa Bannigidadmath, Paresh Kumar Narayan Mar 2021

Commodity Futures Returns And Policy Uncertainty, Deepa Bannigidadmath, Paresh Kumar Narayan

Research outputs 2014 to 2021

© 2020 Elsevier Inc. This paper investigates whether economic policy uncertainty is predictable using three sets of commodity futures market variables, namely the equal-weighted average of futures excess returns, the excess returns on a portfolio of going long in backwardated commodities, and the excess returns on a portfolio of going short in contango commodities as predictors. We find significant evidence of both in-sample and out-of-sample predictability. Combination forecasts also reveal strong evidence of predictability. Our findings remain unchanged following several robustness tests.


Sustainability And Waste Imports In China: Pollution Haven Or Resources Hunting, Bowen Li, Antonio Alleyne, Zhaoyong Zhang, Yifei Mu Jan 2021

Sustainability And Waste Imports In China: Pollution Haven Or Resources Hunting, Bowen Li, Antonio Alleyne, Zhaoyong Zhang, Yifei Mu

Research outputs 2014 to 2021

© 2021 by the authors. Licensee MDPI, Basel, Switzerland. Motivations behind a country’s importation of waste are categorized into the pollution haven hypothesis (PHH) and the resource hunting hypothesis (RHH). The importation of wastes can lead to environmental sustainability concerns, requiring governments to intervene when the market fails to reduce the negative externalities by strengthening and implementing environmental regulations. Motivated by China’s position within a rapidly growing but environmentally damaging sector of trade, this paper has three goals: (1) to classify the primary hypothesis that governs China’s flow of traded wastes; (2) to verify the heterogeneous impact of the pollution …