Publications by authors named "Yusheng Kong"

This study utilizes cross-country data from 2002 to 2019 from 60 selected developing countries to explore the impact of competition and financial inclusion on financial stability. Employing the system GMM estimator, compelling evidence is revealed, highlighting a number of key findings. Firstly, it is observed that financial inclusion has a weakening effect on financial stability within developing countries.

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This aim of this research is to examine the role of Corporate Governance and Corporate Reputation (CR) in the disclosure of Corporate Social Responsibility (CSRD) and firm performance. A moderating - mediation model addresses this research objective based on 3588 observations from 833 firms from 31 countries between 2005 and 2011. Significant effect of CSRD on CR was observed, especially contributing to firm performance.

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Internal audit quality is the foundation for a company's survival and development across the world. As a result, global efforts have been made to develop a scientific and accurate evaluation index for internal audit quality. However, literature shows that existing internal audit quality evaluation indices have many flaws, such as a lack of systematic internal audit evaluation indicators, poor execution, and inability to identify priority areas.

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Carbon neutrality is a 21st-century priority area, with the Middle East and North Africa (MENA) countries making significant investments in renewable energy and climate mitigation initiatives to attain it. However, carbon neutrality research in the MENA region is under-developed, particularly when considering the roles of renewable energy, economic growth, and effectiveness of government. To address this gap, this research investigates the roles of renewable energy, economic growth, and government effectiveness toward the MENA region's carbon neutrality goal.

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Environmental expenditures (EX) are made by the government and industries which are either long-term or short-term investments. The principal target of EX is to eliminate environmental hazards, promote sustainable natural resources, and improve environmental quality (EQ). Thus, this study looks at the impact of economic growth (EG), and government finance expenditure (GEX) on EQ in Northern Africa and Southern Africa (NASA) republics from 2000-2016.

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Small- and medium-sized enterprises (SMEs) play an important role in sustainable development not only for their significant contribution to China's economy but also for their large share of total discharged pollutants. Despite the widely acknowledged importance and benefits of environmental management accounting (EMA), the level of adoption and implementation of EMA practice is still weak within SMEs in many countries, especially in China. The current systematic review aims to identify the barriers affecting the Chinese SMEs for adopting EMA practices along with the critical success factors required for adopting EMA practices by SMEs and their top management for ensuring sustainable corporate environmental performance in China.

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There are growing concerns about environmental degradation and economic expansions in West Africa. Although there are several growth-environmental studies in Africa, there is limited empirical research exploring West African countries' potential of benefiting from the environmental Kuznets curve (EKC) hypothesis, with the few studies on this subject reporting diverse results based on selected West African countries. To fill this gap, this study explored the relationship between economic growth and environmental degradation within the EKC framework using 16 West African countries sub-grouped into low-income countries (LICs) and lower-middle-income countries (LMICs) between 1990 and 2018.

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In sub-Saharan Africa, economic expansion and its environmental implications have become major problems. The banking system has been described as a mechanism for decoupling economic expansion from environmental implications. However, the function of bank financing in the growth-environmental consequences in SSA remains undeveloped.

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South Asian Association for Regional Cooperation (SAARC) countries like other developing countries are the major destination for foreign investors. At the same time, these countries are facing different climate change challenges. This study aims to inspect the economic determinants of carbon emissions (CE) and dynamic causal interaction of CE with foreign direct investment (FDI), economic growth (EG), and other economic factors using panel cointegration test, dynamic ordinary least squares (DOLS) and vector error correction model (VECM) for the SAARC countries.

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The focus of this exploration was to examine the linkage between trade openness and CO2 effusions in the developing eight (D8) countries. An unbalanced panel dataset spanning the period 1990 to 2016 was employed for the study's analysis. From the results, the studied panel was heterogeneous and cross-sectionally correlated.

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We examined the effect of environmental disclosure on environmental performance for listed mining companies in China. Our analysis used China's Environmental Information Disclosure Degree (EIDD) and the Chinese Securities Regulatory Commission's disclosure guidelines to propose the Environmental Information Disclosure Index. Majority of previous studies on environmental disclosures focused on a particular company or city or province.

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The present study evaluates an empirical model of financial well-being (FWB) based on early childhood consumer experiences (ECCE) and financial socialization (FS). FWB is the overall satisfaction with one's current financial situation, and that plays a vital role in the overall success and helps to overcome psychological health issues among adults. The results of the study suggested that ECCE has a significant direct effect on the FWB among adults.

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This study examined the predictors of carbon emissions in member countries of the North American Free Trade Agreement (NAFTA). Panel models robust to cross-sectional dependence and slope heterogeneity were used for the study. From the heterogeneity and cross-sectional dependence tests, the studied panel was heterogeneous and cross-sectionally dependent.

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Sub-Saharan Africa (SSA) is considered the most vulnerable to challenges emanating from climate changes. A number of factors notably accelerated changes in growth influence SSA environment. Linking financial sector within growth and environmental outcomes has been the focus of policy makers and researchers.

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Background: This paper aims to investigate the effects of corporate governance mechanisms on the financial performance of hospitals. The statement, "good corporate governance" has been incorporated in the health care sector over the last decade, as an element to improve financial performance.

Methods: The researchers relied on both primary and secondary data in the study.

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The availability of sufficient and trustworthy energy services at the reasonable cost in a securely and environmentally friendly manner, and conventionality with economic and social development requirements, is an important factor of sustainable development (SD). Energy plays a significant role in eliminating poverty and increasing living standards. However, most of the present energy forms of energy supply and consumption are unsustainable.

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This study examined the nexus between carbon emissions, renewable energy consumption, and the economic growth of West African countries for the period 1990 to 2018. To be able to uncover reliable and valid findings, more robust panel estimation methods were employed for the study. From the heterogeneity and cross-sectional dependence tests, the study's panels were heterogeneous and cross-sectionally dependent.

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Article Synopsis
  • This paper investigates how different characteristics of boards affect how mining companies in China disclose environmental accounting information.
  • It analyzes factors such as board size, independence, diversity, behavior, and incentives, focusing on data from 34 companies from 2000-2018.
  • The study finds significant positive correlations between board size and independence with environmental disclosure, while board diversity and incentive characteristics show mixed or insignificant results.
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Background: The research aims to study the impact of corporate governance on hospital performance regarding HIV and malaria control, using the Ghana health industry as a case. The nation is making frantic effort to control HIV and malaria, since they continue to be among the deadliest diseases that attract holistic attention; hence, there is the need to put structures in place to curb the spread.

Methods: A total of 1005 precoded questionnaires were administered to 125 hospitals, for responses from staff, managers, board, and chief executive officers (CEOs).

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This study analyzes the core energy consumption among countries' specific variables by Environmental Kuznets Curve hypothesis (EKC), for a panel data of 29 (14 developed and 15 developing) countries during the period of 1977-2014. By assessing Generalized Method of Moments (GMM) regressions with first generation tests such as common root, individual Augmented Dickey-Fuller (ADF), and individual root-Fisher-PP which have been computed individually, the results confirm the EKC hypothesis in the case of emissions of solid, liquid, gases, manufacturing industries and also construction. Hence, we computed the cointegration test by Pedroni Kao from Engle-Granger based and Fisher.

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Internal controls are critical to guarding an institution against fraud, error, and devastation. They are effective tools for preventing losses and achieving organizational goals. However, internal control mechanisms need to be relevant, because the organization cannot comprehend the effectiveness of the system if they are out-of-touch with the operation.

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This paper examines the relationships between natural resource dependence, public education investment, and human capital accumulation. It addresses why the "blessing" of abundant natural resources often turns into a "curse" in many countries and regions, focusing on the crowding-out effect of natural resources on human capital. According to our empirical analysis of provincial panel data from China, natural resource dependence is significantly and negatively correlated with human capital accumulation.

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