Results 201 to 210 of about 163,343 (337)

AN EXAMINATION OF VOLUNTARY DISCLOSURE, INDEPENDENT BOARD, INDEPENDENT AUDIT COMMITTEE AND INSTITUTIONAL OWNERSHIP: FIRM SIZE AS A MODERATOR

, 2019
Hisar Pangaribuan
openalex   +2 more sources

Too Old to Bother: CEO Age and Corporate Stakeholder Engagement

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how CEO age, a key demographic attribute, affects corporate stakeholder engagement. Drawing on Upper Echelons Theory, we argue that older CEOs are less responsive to stakeholder concerns because of heightened conservatism, shorter time horizons, and greater risk aversion.
Mehwish Yousaf, Pascal Nguyen
wiley   +1 more source

Corporate governance, financial performance, and economic policy uncertainty. Evidence from emerging Asian economies. [PDF]

PLoS One
Zhang C.
europepmc   +1 more source

Corruption, Accounting Firm Size and Audit Fee Premium—Evidence from Chinese Listed Companies

, 2016
Le Zhang
openalex   +2 more sources

Changes of Accounting Firm Organizational Form, Accounting Firm Size and Audit Quality [PDF]

, 2014
Zhang Xuehua
openalex   +1 more source

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat, Murat Kucukvar, Tadesse Wakjira, Amr Elalfy, Adeeb A. Kutty   +4 more
wiley   +1 more source

Anomaly detection in double-entry bookkeeping data by federated learning system with non-model sharing approach. [PDF]

Sci Rep
Mashiko S, Kawamata Y, Nakayama T, Sakurai T, Okada Y.   +4 more
europepmc   +1 more source

Environmental Performance Drivers: A Political Cost Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain, Mahmoud Elmarzouky, George Giannopoulos   +2 more
wiley   +1 more source

System-Level Barriers to National Institute for Health and Care Excellence (NICE) Guideline Compliance in Distal Radius Fracture Management: A Retrospective Audit Study. [PDF]

Cureus
Mersal M, Elmarakby M, Elgendy M, Elsaidy S, Embaby O, Elmahdi A, Sweed T.   +6 more
europepmc   +1 more source

An Empirical Review of Audit Delay : Firm Size as Moderating Variable

Ardiani Ika Sulistyawati, Willyanto Kartiko Kusumo, Ariyanto Adhi Nugroho, Hernandi Julius   +3 more
openalex   +2 more sources