Smart Cities Leading the Green Transition: Linking Open Innovation and Entrepreneurial Dynamics
ABSTRACT Smart cities today are vibrant spaces where technology, collaboration, and sustainability come together to shape a better future. The green transition in cities is not just about building greener infrastructure or cutting emissions. It also changes how people, institutions, and businesses think and act.
Filippo Marchesani, Nabila Abid
wiley +1 more source
This study aims to determine the effect of Operational Complexity, Company Size, Audit Tenure, Cap Size, Company Age, Profitability, and Leverage on Audit Delay.
Khairunnisa Al-qur'aini Nur Jannah D +1 more
doaj +1 more source
Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure
ABSTRACT Antibribery and corruption disclosure (ABCD) has traditionally been conceptualised as a compliance‐oriented reporting practice. However, whether and under what conditions such disclosure contributes to strategic value creation remains insufficiently understood.
Ali Meftah Gerged +1 more
wiley +1 more source
Does the CEO's Attention Affect How Well the Firm Performs Environmentally?
ABSTRACT This study explores whether CEOs' environmental attention (CEA) enhances firms' environmental performance. Drawing on attention‐based and upper echelons theories, which emphasize that executives' cognitive focus shapes organizational outcomes, we argue that CEOs who devote greater attention to environmental issues are more likely to integrate ...
Salah Aldain Abdullah Alshorman +2 more
wiley +1 more source
ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu +4 more
wiley +1 more source
ANALYSIS OF AUDIT TENURE, FIRM SIZE, AUDIT FEE, FINANCIAL DISTRESS, AND SOLVENCY ON AUDIT REPORT LAG IN NON-PRIMARY CONSUMER COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2021-2023 [PDF]
This study empirically examines the effect of audit tenure, firm size, audit fee, financial distress, and solvency on audit report lag in non-primary consumer companies listed on the Indonesia Stock Exchange (IDX) for 2021–2023.
DIAN INDRI PURNAMASARI +1 more
doaj
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
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
Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research
ABSTRACT This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while ...
Karim Mahran +3 more
wiley +1 more source
Integrating Products, Processes, and Sourcing for Eco‐Innovation
ABSTRACT Eco‐innovation research has often examined regulatory or technological drivers but has paid limited attention to how long‐term organizational change shapes eco‐innovation in mature, resource‐intensive industries. This study addresses that gap by investigating how two leading Finnish pulp and paper firms integrated product, process, and ...
Misa Bakajic, Anand Nair, Markku Kuula
wiley +1 more source
The Effect of Audit Firm Tenure on Audit Quality in Botswana
Sihlobo Nyoni, Collen Tichaona Mahambo
openaire +2 more sources

