Results 161 to 170 of about 7,120,844 (293)

Leading Toward Sunset or Sunrise? CEO Career Horizon, ESG Performance, Market Leadership, and Underperformance Duration

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the effect of chief executive officers' (CEOs') career horizons on environmental, social, and governance (ESG) performance and investigate how hard cues influence this performance effect. Our study offers a new perspective of CEO career horizon as a mechanism that enables firms to improve their ESG performance when occupying a ...
Sofia Angelidou, Charalampos Saridakis, Panos Piperopoulos   +2 more
wiley   +1 more source

Risk seeking or averse, how do analyst coverage and firm visits motivate managers? [PDF]

PLoS One
Liu H, Guo X, Sheng D.
europepmc   +1 more source

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source

Consistent financial practices at community sites improve performance and sustainability: A case study of validated practices at a community clinical research site. [PDF]

J Clin Transl Sci
Hightower B, Fox D.
europepmc   +1 more source

The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]

Int Rev Financ Anal, 2023
Aljughaiman AA, Nguyen TH, Trinh VQ, Du A.   +3 more
europepmc   +1 more source

Is accruals quality a priced risk factor?

In a recent and influential empirical paper, Francis, LaFond, Olsson, and Schipper (FLOS) [2005. The market pricing of accruals quality. Journal of Accounting and Economics 39, 295-327] conclude that accruals quality (AQ) is a priced risk factor.
Guay, Wayne R., Core, John E., Verdi, Rodrigo   +2 more
core  

Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]

The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
Peter F. Pope, José A. C. Moreira
core  

A Business Strategy or Compliance? Review of the Environmental, Social and Governance (ESG) Landscape

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley   +1 more source

Does corporate governance mechanism deter earnings management and enhance readability of annual reports? [PDF]

PLoS One
Zheng D, Ali R, Feifei Z, Shaique M.
europepmc   +1 more source

Audit committee features and earnings management.

Heliyon, 2023
Nassir Zadeh F, Askarany D, Shirzad A, Faghani M.   +3 more
europepmc   +1 more source