Results 101 to 110 of about 706 (213)

University strategy in transnational higher education: The strategic approaches of newly established and ‘small’ international branch campuses

British Educational Research Journal, EarlyView.
Abstract Newly established international branch campuses (IBCs) commence operations without a student body, and even after several years, many institutions fail to grow beyond 500 students. Despite having unique strategic needs, small IBCs are largely overlooked in the higher education literature.
Stephen Wilkins, Joe Hazzam
wiley   +1 more source

‘…It was my choice to see how I can acquire this Western world education… and I'm happy…’: Structuration and the dialectic nature of being a Nigerian university student in the UK

British Educational Research Journal, EarlyView.
Abstract This paper examines the experiences of Nigerian cross‐border students in UK higher education, focusing on how colonial legacies continue to shape the interplay between structure and agency. Three key themes emerged in the analysis of the data: First, the persistence of a ‘West is Best’ mentality reflects the internalisation of colonial ...
Jennifer Marshall, Jack Bryne Stothard
wiley   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh, Salwa Saleh Almasabi, Ajay Kumar Patel, Priyanka Malik   +3 more
wiley   +1 more source

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

Earnings Management, Audit Firm Size, and Audit Quality: A Literature Review

Journal of Economics, Finance And Management Studies
This study aims to examine the relationship between earnings management, audit firm size, and audit quality. Using a literature review approach based on 71 scientific articles, four main discussions were identified. First, audit firm size has not yet become a commonly used topic for measuring audit quality.
Leonard Pangaribuan, Tubagus Ismail, Muhamad Taqi, Helmi Yazid   +3 more
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

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
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

Narcissism, Audit Market Competition and Audit Quality: Evidence from the Chairpersons of Audit Firms

SAGE Open
This study examines the impact of audit firm chairperson narcissism on audit market competition and quality in Turkey from 2013 to 2022. Recent research explores the effects of narcissism in company executives and auditors on firm outcomes.
Murat Ocak, Emrah Arıoğlu
doaj   +1 more source

AUDIT QUALITY AND EARNING MANAGEMENT OF LISTED INSURANCE COMPANIES IN NIGERIA

Gusau Journal of Accounting and Finance, 2020
This study examines audit quality and earnings management of listed Insurance companies in Nigeria over the period of 5 years (2015-2019). The study used simple random sampling technique to arrive at sample size of ten (10) insurance companies listed ...
Abubakar Abubakar, Saifullahi Abdullahi Mazadu, Ahmed Mogauri Yusuf   +2 more
doaj