Results 111 to 120 of about 10,109 (288)

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Ownership Structure and Profitability: The Moderating Effect of Audit Committee Financial Expertise [PDF]

The Journal of Social Sciences Research, 2018
Lower profitability leads to the undercapitalization problem which leads to low of retained earnings, and consequently to over-dependence on debt financing, rather than with internally generated equity. This paper examined the moderating effect of audit committee financial expertise on the relationship between ownership structure and profitability of ...
openaire   +1 more source

Audit committee accounting expertise and financial reporting quality

, 2008
Full text is available to authenticated members of The University of Auckland only.The audit committee constitutes a fundamental element of a board ' s monitoring and control system and has traditionally been charged with overseeing the integrity of the ...
Naiker, Vic
core  

Strategic Innovation for Sustainability: A Conceptual Model Linking Digitalization, Social Dynamics, and Climate Change Mitigation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study addresses a significant research gap in the literature by systematically reviewing and synthesizing the interplay between social dynamics, environmental changes, and organizational innovation. Although prior research has explored these dimensions in isolation, the integrative framework remains lacking.
Gagan Deep Sharma, Sascha Kraus, Ritika Chopra, Dhairya Dev, Alberto Ferraris   +4 more
wiley   +1 more source

The Role of Audit Committee: Analysis of the Influence of Financial Expertise

, 2022
The main objective of this thesis is to investigate the impact of audit committees, and particularly their financial expertise, on firms’ decisions. Specifically, this thesis addresses four sub-objectives, which are developed in four different empirical studies.
openaire   +2 more sources

The Technology Valley of Death of Circular Economy Solutions: A System Dynamics Simulation of Business Strategies for the Second‐Use Battery Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Retired electric vehicle (EV) batteries can be repurposed to stationary storage batteries. While this circularity solution has attracted attention from entrepreneurs, falling battery prices, along with the longer lifetime of new batteries, high consumer expectations and limited governmental support challenge the approach.
Juliane Seika, Merla Kubli
wiley   +1 more source

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

THE EFFECT OF AUDIT COMMITTEE INDEPENDENCE, FINANCIAL EXPERTISE, AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TO CORPORATE VALUE

, 2018
The purpose of this study is to determine the influence of audit committee independence, financial expertise, and corporate social responsibility disclosure to the value of companies in manufacturing companies listed on the Indonesia Stock Exchange ...
Mary, Hilda, Nurmawati, Nurmawati
core   +1 more source

Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley   +1 more source

Dynamics of Audit Quality: Behavioural Approach and Governance Framework: UK Evidence [PDF]

, 2013
The research objective is to study and analyse different factors potentially involved in influencing the measuring of auditor behaviour and audit quality that would lead to auditorsꞌ failure. It covers areas related to auditing, accounting, and corporate
NEHME, RABIH
core