Tourism Sector Competitiveness in Portugal: applying Porter's Diamond by Cristina Estevão, Sara Nunes, João Ferreira, Cristina Fernandes

“…The objective of this research consists of evaluating the competitiveness of the regional areas and directorates of tourism in Portugal. We have used primary data (a sample of 446 companies), through a questionnaire aimed at companies displaying the activities characteristic of the World Tourism Organisation satellite account. …”
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BOARD CHARACTERISTICS AND AUDIT QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA by Aliyu Shehu Usman, Danson Andrew Gyar, Abdullahi Bala Ado

“…The study's findings revealed that board independence and board financial expertise have a positive and significant effect on the audit quality of Nigerian listed consumer goods companies. However, board gender diversity had a negative and insignificant effect on the audit quality of Nigerian-listed consumer goods companies. …”
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Board Gender Diversity and Risk Management in Corporate Financing: A Study on Debt Structure and Financial Decision-Making by Davood Askarany, Soleil Jafari, Azam Pouryousof, Sona Habibi, Hassan Yazdifar

“…<b>Findings:</b> The results reveal a significant negative relationship between female board representation and long-term debt, suggesting that companies with more female directors tend to adopt more conservative debt structures, thereby reducing risk. …”
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Common Economic Space between EU and Russia? by L. Voronkov

“…The author analyses the main purposes of the "neighbourhood policy", as they are outlined by the EU Directorate General for external affairs, as well as the possible consequences of their implementation for the states, included by the EU in its "circle of friends". …”
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Diverse Leadership and Firm Success: The Role of Top Management Socialisation

“…Following an initial assessment of the dataset, we excluded 153 companies with fewer than three members on the board of directors or a cultural diversity score of zero and a further 66 that reported a return on assets below our lower limit. …”
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The influence of foreign, busy board members, and gender diversity on firm bankruptcy by Abdulaziz S. Al Naim, Abdullah A. Aljughaiman, Abdulateif A. Almulhim, Abdulmohsen K. Alosaimi

“…This study examines the impact of three key board characteristics—foreign board members, busy board members, and gender diversity—on firm bankruptcy among companies listed on the Saudi Stock Exchange. The sample consists of 994 firm-year observations of non-financial firms from 2015 to 2023. …”
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Voluntary Disclosures and their Drivers: A Study of MDA Reports in India by Himani Singla, Vijay Singh

“…The outcomes of this research offer valuable insights for regulators, policymakers, and listed companies in India, aiding in the enhancement of MD&A reporting quality. …”
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Presenting a merit-oriented service compensation system model for veterans in sports by Hoseain Aeinehchi, Mohammad reza Esmaeilzadeh Ghandehari, Hoseain peymanizad, Hasan Fahim Davin

“…The statistical population of the present study includes all deputy ministers, directors of the general staff of the respective ministries, federations' heads and secretaries, heads and members of the directorate of federations, official members of committees such as members of the National Olympic and Paralympic Committees, the Supreme Council of Sports and heads, directors and deputies of general departments of sports and the youth of the provinces and their peers along with coaches, referees and prominent players in the field of sports are 3560 people, which was considered to be 250 people using Cochran's formula, and multi-stage stratified sampling method was used. …”
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Explaining the effective variables in measuring intellectual capital and providing the optimal model by hatef mollazadeh jebdreghi, mahdi zeinali, ali akbar nonahal, ahmad mohamadi

“…Therefore, it is suggested to improve the intellectual capital by choosing optimal approaches from each of the above factors, for example, by increasing the amount of the board of directors' bonus, the motivation of the managers can be increased, or by increasing the independence of the board of directors, or by increasing the institutional ownership etc. improved intellectual capital. …”
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WHY DO VIETNAMESE FIRMS HOLD CASH? by Nguyễn Thanh Hồng Ân, Hoàng Mai Phương

“…Firstly, the fact that firms with low growth opportunities have higher cash holding ratios indicates that these firms’ board of directors may have been inefficient in monitoring and disciplining the behavior of firms’ executives toward shareholder interests. …”
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