Results 111 to 120 of about 1,613 (284)

Shareholder Coordination and Waste Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how shareholder coordination relates to corporate waste management. Drawing on 1059 firm‐year observations from S&P 500 firms between 2010 and 2022, we show that higher levels of coordination among shareholders correspond to reduced waste generation. This effect is more pronounced in firms whose coordinated shareholders are
Mohamed Khalifa
wiley   +1 more source

Smart Cities Leading the Green Transition: Linking Open Innovation and Entrepreneurial Dynamics

open access: yesBusiness Strategy and the Environment, EarlyView.
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

EFEK FIRM SIZE, PROFITABILITAS DAN AUDIT TENURE TERHADAP AUDIT DELAY (Studi Pada Perusahaan Sektor Barang Konsumen Primer Tahun 2017-2020)

open access: yes, 2022
Penelitian ini bertujuan untuk menganalisis pengaruh firm size, profitabilitas dan audit tenure terhadap audit delay (studi pada perusahaan sektor barang konsumen primer tahun 2017-2020).
Anjani, Muthi Salsabilla Yudha
core  

Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
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

Audit firm rotation and audit firm tenure, improvement or deterioration of the financial reporting quality for Dutch listed firms?

open access: yes, 2016
The effects of audit firm rotation and audit firm tenure on financial reporting quality is analysed by using data of Dutch public firms listed on the AEX, AMX or ASCX from 2002 to 2015.
Tran Duc, Khang
core  

Does the CEO's Attention Affect How Well the Firm Performs Environmentally?

open access: yesBusiness Strategy and the Environment, EarlyView.
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

Asosiasi manajemen laba, audit partner, dan audit firm tenure pada industri pertambangan [PDF]

open access: yes, 2009
Asosiasi manajemen laba, audit partner, dan audit firm tenure pada industri ...
Esa, Ariston
core  

Navigating Ethical Minefields: Micro‐Foundations of Corporate Political Work in Ethical and Sustainable Business Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
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

The Effect Of Good Corporate Governance On Earnings Management Actions With Audit Tenure As A Moderating Variable

open access: yesJurnal Ilmiah Bisnis dan Ekonomi Asia
This study aims to examine how Good Corporate Governance (GCG) constrains earnings management in companies, considering the tenure of the Public Accounting Firm (PAF) with the company.
Irmasari   +2 more
doaj   +1 more source

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

open access: yesBusiness 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

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