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Cultura de los Cuidados, 2012 The general aim of this study is to explain the need for adopting transcultural methods and approaches within Iberian Nursing. To achieve this objective, it has been necessary to prove the anthropological nature of care and to identify the connection ...
José Siles González +6 more
doaj +1 more source
The Impact of Disclosure on Diversity: Evidence From the Canada Business Corporations Act
Contemporary Accounting Research, Volume 43, Issue 1, Page 314-340, Spring 2026.ABSTRACT We examine the impact of a 2020 “comply‐or‐explain” disclosure mandate implemented in Canada. This regulation imposed the first disclosure mandate extending beyond gender diversity to include racial diversity. Using federally registered public firms as a treatment group and provincially registered public firms as a control group, we establish ...
Thomas Bourveau +2 more
wiley +1 more source
Normanerkennung, Normbefolgung und Economic Behavior : eine Studie zu Verbindlichkeitsstrukturen im Wirtschaftsrecht am Beispiel der Corporate Governance [PDF]
, 2013 Die Frage nach den Zusammenhängen zwischen Normanerkennung und ökonomischem Verhalten lassen sich anhand der Wirkung von Corporate Governance Kodizes schlaglichtartig beleuchten.
Haar, Brigitte
core
Sustainability Reporting and External Assurance: Evidence From UK Listed Firms
Business Strategy and the Environment, Volume 35, Issue 2, Page 1684-1711, February 2026.ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh +3 more
wiley +1 more source
Review of Income and Wealth, Volume 72, Issue 1, February 2026.ABSTRACT The global financial crisis (GFC) highlighted the crucial role of real estate markets for financial stability and revealed significant weaknesses in the quality, timeliness, and coverage of real estate price indices. Since then, policymakers and statistical institutes have expanded the scope of residential and commercial real estate statistics
Robert J. Hill, Miriam Steurer
wiley +1 more source
Corporate Social Responsibility and Environmental Management, Volume 33, Issue 1, Page 236-259, January 2026.ABSTRACT This study investigates how board cultural diversity and the moderating role of ESG performance affect corporate capital investment activity, proxied by the net investment ratio, in European listed non‐financial companies from 2014 to 2023. It explores these dynamics considering institutional differences across Anglo‐Saxon, continental, and ...
Filip Hampl +1 more
wiley +1 more source
Reasonably good corporate governance [PDF]
, 2014 Attempts to determine what constitutes “good” corporate governance have become mired in the quicksand of the ethical conflict between duty and utility, virtue and rights, as well as the fight over for whose good the organization exists.
Nordberg, Donald
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An Exploration of Beliefs about Gender Differences in Language Use
Journal of Language and Education, 2018 It is the natural order of things for humans to acquire beliefs and conform to stereotypes in an attempt to explain phenomena surrounding them. These mental constructs are known to have a pervasive influence on the way people think and act, and therefore
Esma Latić, Amna Brdarević Čeljo
doaj +1 more source
International Journal of Finance &Economics, Volume 31, Issue 1, Page 129-150, January 2026.ABSTRACT In this study, we explore how the personal traits of CEOs and corporate governance mechanisms moderate the link between say‐on‐pay (SOP) votes and various aspects of firm efficiency. Our sample consists of 1931 firms listed in four Anglo‐Saxon economies (i.e., USA, UK, Canada and Australia) during a period of notable regulatory changes.
Essam Joura +3 more
wiley +1 more source
Comply-and-Explain: Should Directors Have a Duty to Inform? [PDF]
, 2011 Wilcox discusses the compliance of the duty to inform of directors of publicly held companies. The expected long-term impact of a duty to inform would be to operationalize corporate governance policies and accustom boards to provide greater ...
Wilcox, John C.
core +1 more source