Focusing on non-financial firms listed on the Saudi Stock Exchange, this study evaluates the effect of digital transformation (DT) on their environmental, social, and governance (ESG) outcomes. Using 105 firm-year observations from 2019 to 2022, a novel DT index was developed through manual content analysis of annual reports. ESG performance data, sourced from the London Stock Exchange Group (LSEG), were disaggregated into environmental, social, and governance scores. The analysis utilizes two-stage least squares (2SLS) and propensity score matching (PSM) techniques to address potential endogeneity and strengthen the robustness of the results. The findings reveal a statistically significant and positive association between DT and overall ESG performance, with the strongest effects observed in the environmental and social dimensions. Further analysis identifies big data analytics and blockchain as key technologies driving ESG improvements. These findings highlight the strategic role of DT in advancing sustainability in emerging markets. By focusing on Saudi Arabia context, this study contributes novel empirical insights to the digitalization–sustainability literature and provides practical guidance for firms and policymakers seeking to align DT initiatives with national goals such as Vision 2030.

One of the main objectives of the present study is to investigate the relationship between the board variables (namely: board size, board meetings, board compositions, board diversity, and CEO duality), variables and Qatari financial institutions’ performance measured by ROA, ROE, and EPS. Another objective of this paper is to compare the performance of conventional financial institution are more profitable than Islamic ones. The study uses 56 listed financial institutions in the Qatari exchange market. The panel data regression was used to analyse the data in this paper. The results found that the board meeting is positively associated with all performance measures. Moreover, board size has a positive relationship with EPS while board compositions are positively associated with ROA. However, board diversity has a negative relationship with all performance measures. Finally, the results failed to report any statistically significant and negative relationship between CEO duality and financial institutions’ performance. In addition, the results indicate that Islamic institutions are of lower performance compared to non-Islamic institutions.

Purpose The purpose of this study is to examine both accruals and real earnings management in a large sample of private companies in the UK using data from 2002 to 2009 following the implementation of the UK Act of 2006. Design/methodology/approach A panel data analysis using GMM has been adopted to examine the objectives of the study and answer the research questions. Findings The results of this study showed that the imposition of the Companies Act of 2006, on its own, did lead to changes in earnings management behaviour, in both accruals-based earnings and real earnings management. Moreover, this study also found that firms that chose to provide IFRS financial statements tended to show less discretionary earnings management, however, it tended to have no impact on real earnings management. Practical implications In accordance with the research findings, standard setters with some insight tend to determine how capital markets see the information provided under the legislation such as the UK Act of 2006 in developed countries and thereby ensure long-term sustainability in a modern and sophisticated financial world. This study provides an insight into the successful implementation of the UK act of 2006, and its influence on the aspect of financial reporting. Originality/value The novel conclusion reached in the study is that there exists a strong and direct link between the smooth implementation of UK Act of 2006 and the practices of both accruals and real earnings management in real-world business and financial scenarios, particularly, in private companies.