This paper examines the impact of institutional pressures (IPs) on Environmental Management Accounting adoption (EMA). The current research also aims to examine the moderating effect of environmental strategy (ES) on the relationship between IP and EMA. Data were collected from managers working in all registered Egyptian manufacturing companies (N = 491). The collected data were analyzed using smart partial least squares (Smart-PLS) software. The results revealed that there is a positive significant relationship between IP’s three components, namely, coercive, normative, and mimicry pressures, and EMA. The results also revealed that ES was found to moderate the relationship between IP and EMA. The study model was able to explain 68.9% of the variance in EMA adoption. The findings of this study serve as a pivotal yardstick for guiding corporate policy formulation, offering valuable insights to drive continuous improvements in EMA, environmental performance, and sustainable development. The present investigation extends the discourse on the role of IP and ES by revealing a substantial influence on EMA adoption. Positioned as one of the initial studies to delve into the moderating role of ES in the relationship between IP and EMA adoption, this research offers insights within an emerging market context.

The purpose of this paper is to explore the impact of inventory turnover on the profitability level of Saudi manufacturers. The data comprises 78 manufacturers listed on the Saudi Stock Exchange and was used to test the research hypothesis. The related data over the 2017–2021 period were collected from annual reports and the Datastream database. After running a multiple regression analysis with a fixed effects model, findings showed that the higher the inventory turnover ratio, the higher the cost which could be suppressed, and the greater the profitability of a company. The outcomes of this study have significant implications for managerial accounting issues in the setting of Saudi Arabia. Further, they provide policy recommendations to decision makers and assist managers in enhancing sustainability in the manufacturing sector. This research is the first to investigate this relationship including the impact of COVID-19 among Saudi companies in several industries, thus filling a gap in comparable research.

This study investigates the relationship between green intellectual capital and corporate environmental performance, with a specific focus on the moderating role of environmental management accounting. Data were collected from a sample of 298 employees working in the Egyptian industrial sector and analyzed using smart partial least squares (SmartPLS) software. The empirical results revealed a statistically positive and significant impact of all green intellectual capital components on corporate environmental performance, indicating that green intellectual capital is a critical determinant in enhancing environmental performance. Further, the analysis reveals that environmental management accounting functions as a significant moderator in the relationship between green intellectual capital and corporate environmental performance. The model explains 80.2% of the variance in corporate environmental performance, providing strong empirical support for this study’s hypotheses. These findings have important practical implications for companies working in the Egyptian context. They can help in guiding the development of corporate policies and strategies that improve environmental performance. This research also makes a significant contribution to the literature by being one of the first to study the moderating role of environmental management accounting practices in an emerging market like Egypt, as most early studies have concentrated on the direct relationship between green intellectual capital, environmental management accounting, and corporate environmental performance. This helps in better understanding of these concepts and how they interact.

The current research examines the impact of climate change disclosure (CCD) on firm value (FV) of Egyptian listed non-financial companies. The current research also investigates the moderating role of board gender diversity (BGD). The study sample incorporates Egyptian non-financial companies indexed in EGX 100 whose reports were available from 2018 to 2023. The final sample comprises 82 companies with 492 observations. Statistical analysis was conducted using a POLS and Fixed Effects Model, GMM, and the 2SLS method to address potential endogeneity and dynamic panel concerns. The results revealed a positive and significant impact of CCD on FV. Furthermore, BGD had a positive and significant moderating impact as BGD enhanced the relationship between CCD and FV. Moreover, the critical mass (CM) analysis of female representation revealed that the number of females on the board significantly moderates the CCD-FV relationship; as CM increases, the effect on the CCD-FV relationship becomes stronger. Although advanced panel techniques and instrumental variable approaches are used to mitigate identification concerns, the results should be interpreted in light of the observational nature of the data and the reliance on disclosure-based proxies. These findings are significant for governments, regulators, investors, and company leaders because the moderating role of BGD demonstrates how board governance affects firm value, particularly in emerging markets. This research adds to the academic discussion by emphasizing the beneficial effects of both BGD and CCD on FV, with a particular focus on developing economies.