The study aims to investigate the relationship between ESG (Environment, Social, Governance) performance on bank value when moderated by loan loss reserves. Using all 11 Thai listed banks for the period 2017–2021, data were collected from Bloomberg database, the official website of the Stock Exchange of Thailand (SETSMART), and Bank of Thailand, totalling 55 observations. The selected CAMEL indicators served as the control variables. Multiple linear regression and conditional effect analyses were executed using Tobin’s Q as a bank value. This study carefully tested the validity of the dataset, including fixed and random effects. The research outcomes demonstrate the interaction between ESG performance and loan loss reserves has a notably negative effect on the association between ESG performance and bank value. Subsequent analysis reveals that the negative influence of ESG performance on bank value is more pronounced with higher levels of loan loss reserves. These findings have important implications for bankers, investors, and policymakers, offering insights into the dynamics of ESG and loan loss reserves considerations.

The main goal of this study is to assess the moderating role of digital leadership capabilities (DLC) in improving the overall performance of telecom companies through their organisational knowledge capabilities. The author builds a conceptual model with six hypotheses and tests them with data collected through an electronic questionnaire. The data is analysed using WarpPLS 8.0 software as an application of the structural equation modelling technique. The sample size included 528 participants. The study revealed that individual knowledge capability (IKC) does not significantly affect organisational performance (PR). Also, the results reveal that managerial knowledge capability (MKC) and organisational collaborative capability (OCC) have a positive but weak impact on the performance of telecom companies (PR). However, it was clear that individual knowledge capability (IKC) and organisational collaborative capability (OCC) do not affect organisational performance (PR) through the moderator, digital leadership capabilities (DLC). On the other hand, it was also evident that managerial knowledge capabilities (MKC) significantly negatively affect the performance of telecom companies (PR) through the moderator role of digital leadership capabilities (DLC). The author recommends that telecom companies adopt knowledge-based practices to ensure enduring high performance. He also suggests creating a knowledge management department to foster a culture of creativity and cooperation across departments, which is essential to establishing a work environment that promotes continuous learning and development. Findings may help telecom sector CEOs boost the company’s performance value. The research highlights the importance of fostering appropriate knowledge pillars and building digital leaders to shift telecom companies to a new successful stage. These findings offer tangible benefits that can be directly applied in the telecom industry, making the research highly relevant and valuable.

The high unemployment rate among university graduates is prompting universities to enhance the business skills of their students. This research aims to holistically explain the role of university support and entrepreneurial resilience in increasing students’ business innovation capabilities. To analyze phenomena and relationships between variables, a quantitative approach using partial least square structural equation modeling (PLS-SEM) was used. This research sample involved 165 student entrepreneurs who are members of the student entrepreneur community in Indonesia. Knowledge management does not significantly impact increasing business innovation capabilities. However, perceived university support and entrepreneurial resilience have been shown to significantly impact business innovation capabilities and strengthen the influence of knowledge management activities on increasing business innovation capabilities. Universities must create policies supporting extracurricular entrepreneurship programs, focusing on building entrepreneurial resilience. This can be achieved through workshops and business incubator initiatives involving partnerships with industry and the entrepreneurial community. This research provides a new perspective in analyzing higher education entrepreneurship education through a more in-depth explanation of the extracurricular activities of the student business community to build business innovation capabilities based on knowledge, institutional, and trait theory perspectives.

Current study examines the intervening role of team creativity for the relationship of four kinds of KM practice with innovation and the moderating effect of proactiveness in IT companies based on a Knowledge-Based View (KBV). Data was collected from 316 employees of IT companies who engage in software development in teams with the help of a simple random sampling method. Results indicate that KM practices have a positive impact on innovation. Also, team creativity plays mediating role in the relation of two KM practices i.e., knowledge sharing and knowledge application with innovation. Whereas proactiveness plays a positive moderating role in the relation of knowledge application and knowledge generation with innovation. Moreover, it plays a negative moderating role in relation of Knowledge sharing with innovation. This research adds to the body of literature by suggesting a framework of knowledge diffusion, knowledge storage, knowledge generation, knowledge application, team creativity, proactiveness, and innovation in a single model. This research also adds to the body of literature by proposing the intervening role of team creativity in the relationships of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. The results of this research help the managers to use the team creativity concept to intervene in relation of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. The results of the current study also give valuable insights to managers into why they can use the proactiveness to moderate the relations of knowledge diffusion, knowledge storage, knowledge generation, and knowledge application, with innovation. Current study adds in the body of literature by proposing the entire manuscript on the basis of two theories i.e., Knowledge-Based View (KBV) builds on and expands the RBV.

Using company size as a moderator, this article examines the MENA region’s gender balance on boards and how it influences capital structure. The study uses the Generalized Method of Moments (GMM) estimate technique to analyze data from a sample of 556 non-financial organizations across 10 MENA countries from 2010 to 2023. The results show that a lower debt ratio is connected with a higher percentage of female board members. Further steps towards debt reduction include increasing the number of independent female board members and decreasing the board’s overall size. The opposite is true for larger enterprises, more profitability, more expansion opportunities, and macroeconomic variables like inflation and GDP growth, which tend to raise the debt ratio. Capital structure decisions in the MENA area are influenced by gender diversity on boards and business characteristics. Therefore, Companies in the MENA area would do well to support initiatives that increase the representation of women on corporate boards. One way to achieve this goal is to establish gender diversity targets or launch programs to increase the number of women serving on boards of directors, particularly in positions of power.

In the process of seeking sustainable development, enterprises have chosen international business strategy. The purpose of this study is to examine the relationship between the degree of internationalization of Chinese listed firms and financial reporting quality, as well as whether audit committees can moderate the impact of enterprise internationalization on financial reporting quality. The empirical analysis results of Chinese listed manufacturing firms from 2014 to 2018 show that: the degree of corporate internationalization has a significant U-shaped relationship with earnings management. This new finding solves the problem that scholars have inconsistent views on the internationalization of enterprises and the quality of financial reporting. The study also found that audit committees with experience working in accounting firms can inhibit firm earnings management behavior in the early stage of internationalization; audit committees with experience working overseas can inhibit firm earnings management behavior in the later stage of internationalization; the higher the remuneration of audit committee experts, the more it can inhibit firm earnings management behavior in the early stage of internationalization. In the later stage of internationalization, the higher the remuneration of audit committee experts, it helps the earnings management behavior of firms. This provides new evidence on the functioning of the audit committee’s role; however, the independence of the audit committee and the proportion of financial experts do not have a significant effect on the inhibition of earnings management.