BACKGROUND: The study deeply explores the thriving domains of artificial intelligence (AI) and machine learning (ML) in corporate governance. OBJECTIVE: The study aims to thoroughly examine the rapidly developing fields of artificial intelligence (AI) and machine learning (ML) in corporate governance. METHODS: After completing an in-depth analysis of 229 research studies published between 2008 and 2023 (using software tools such as RStudio, VOSviewer, and Excel),), the study reveals a notable increase in publications since 2022. Corporate social responsibility (CSR), environmental, social, and governance (ESG) issues, executive remuneration, and sustainability are all considered as important key focal areas of focus. Scholars in this field are notably at the forefront from Taiwan, the United States, and China. IMPLICATIONS: However, the study stress the necessity for further researches to estimate the efficacy of different AI and ML methodologies. This may guide evidence-based governance practices various industries and geographical areas.

This study aims to examine the impact of board structure on firms’ value in Jordan. Panel regression estimates were used to analyze the data collected from forty-four non-financial firms that listed on the Amman Stock Exchange for the period 2010–2021. Random effects model was applied using a dependent variable (Tobin’s Q), four independent variables (board size, independent directors, female directors, and CEO duality), and four control variables (firm size, age, leverage, and liquidity). The result provides ample evidence that CEO duality exerts a direct positive effect on firm value in Jordan. However, none of the independent variables used has a significant impact on firm value, conflicting with agency and resources dependence theories. Firms value is significantly influenced only by two control variables, i.e., a positive impact of firm size and leverage at the 5% significance level. The results indicate the imperfection of corporate governance compliance by Jordanian listed firms in the area of ensuring maximum firm value. These results could be helpful to the policymakers in Jordanian listed firms to enhance their leadership qualities and satisfy CEO desires to avoid agency conflict.

Purpose: This study examines the moderating role of the environmental management team (EMT) in the association between board characteristics and sustainability performance in companies in the Gulf Cooperation Council (GCC) region. It explores how board features such as size (BSize), diversity (BDIV), independence (BI), skills (Bskill) and duality (CEOD) influence ESG performance (ESG), and how EMT enhances or mitigates these effects. Design/methodology/approach: This study adopts a quantitative approach using a dataset of 91 GCC companies covering ten years (2014–2023). Correlation and regression analyses were conducted to evaluate the associations among board characteristics, EMT and ESG performance. STATA was used to analyze data extracted from the Thomson Reuters Eikon database. Findings: EMT significantly strengthens the positive influence of BDIV and independence on ESG but shows varied effects with other board attributes. Larger boards and overreliance on skilled boards dilute the effectiveness of EMT. These findings highlight the nuanced role of the EMT in governance dynamics and sustainability outcomes. Practical implications: This study highlights the importance of EMTs in enhancing sustainability performance in GCC companies. Firms should prioritise board diversity and independence while balancing board size and skills to maximize EMT effectiveness. Policymakers can develop frameworks promoting EMT integration and governance reforms, aligning corporate strategies with global ESG standards for long-term environmental and social impact. Social implications: The study promotes the integration of governance and sustainability in the GCC, fostering social accountability and environmental stewardship. It encourages companies to adopt diverse and independent boards, creating broader societal benefits by aligning corporate strategies with global sustainability standards. Originality/value: This study is among the first to explore the moderating influence of EMT on the board–ESG relationship within the GCC context, bridging gaps in the existing literature. It offers practical insights into how board composition and environmental governance structures synergistically drive sustainability performance.

This study investigates the key determinants of bank financial performance in the Arab Levant region from 2017 to 2023, focusing on profitability and market valuation, while analyzing internal and external factors, including inflation, capital adequacy, and bank size, amid the unique regional economic dynamics post-Corona Virus Disease in 2019. The study sample comprises 15 Jordanian, 6 Palestinian, 5 Lebanese, and 13 Syrian banks. A descriptive analytical method and STATA were used for the hypothesis testing. The results reveal that inflation, bank type, country, bank size, and capital adequacy positively influence profitability, whereas liquidity ratio negatively affects profitability. Other variables, such as gross domestic product growth rate, country, bank age, operational efficiency, coronavirus, and financial inclusion, have no significant impact on profitability. Additionally, the pandemic and financial inclusion had a statistically negative effect on market valuation, whereas the other variables had no significant influence. This study provides fresh insights into bank performance in the rarely studied Middle Eastern markets by exploring profitability and market valuation within a unique pre- and post-pandemic context, thus enriching our understanding of bank performance in emerging economies. It offers actionable strategies for policymakers and managers to enhance profitability, market value, and resilience by focusing on fintech and equitable financial practices to support societal resilience and economic stability in conflict-affected, emerging economies.