Vol. 10 No. 1 (2022)

Articles

• THE CHALLENGE OF CARBON ACCOUNTABILITY IN A 'DUAL CARBON' ENVIRONMENT: AN EXTENSIVE STUDY

  Professor Xin Liu Wang, MBA , Dr. Jia Yi Zhou, CPA

  The release of The State of the Global Climate 2021 by the World Meteorological Organization in June 2022 underscored the alarming escalation of key climate change indicators, including greenhouse gas concentrations, ocean heat, sea level rise, and ocean acidification. These observations

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• IMPACT OF FAMILY CHARACTERISTICS ON CORPORATE SUCCESS: EVIDENCE FROM KUWAIT'S MARKET

  Professor Khalid Abdullah Al-Hadiq, CPA , Dr. Fatima Nour Al-Mansour, PhD

  This study examines the impact of family variables on firm performance in Kuwait by investigating the relationship between family ownership, family directors, family CEO, and ruling family on the boards of directors and firm performance. Using data from 93 non-financial firms listed on the

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• CORPORATE RISK MANAGEMENT IN FLUX: EFFECTS OF NEUTRAL AND NON-NEUTRAL SHOCKS ON HEDGING

  Dr. Marco Giovanni Rossi, PhD

  This paper examines the impact of the mechanism linking a firm's internal funds to its return on investment on its optimal investment, debt, and hedging strategy. We compare two models of corporate hedging, namely the Investment Opportunity (IO) model and the Technical Change (TC) model, to show

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