Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT While corporate social responsibility (CSR) scholarship assumes that organizational consistency signals effectiveness, there remains a knowledge gap about how MNCs navigate competing institutional logics between headquarters and subsidiaries. This study investigates how managerial sensemaking mediates the effects of institutional pressures on ...
Charles Antony Diab, Wendy Stubbs
wiley +1 more source
Employee education, labor protection intensity and auditor risk perception. [PDF]
PLoS OneShen X, Wu A, Ding Y, Sun Q, Liu M.
europepmc +1 more source
Government Environmental Regulation and Corporate ESG Performance: Evidence from Natural Resource Accountability Audits in China. [PDF]
Int J Environ Res Public Health, 2022 Yan Y, Cheng Q, Huang M, Lin Q, Lin W.
europepmc +1 more source
CEO Overconfidence, Industry Competition, and ESG Performance
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley +1 more source
Does corporate governance mechanism deter earnings management and enhance readability of annual reports? [PDF]
PLoS OneZheng D, Ali R, Feifei Z, Shaique M.
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT ESG practices offer various benefits for family firms; however, there has been limited focus on how these practices can specifically advantage the owning family. To address this gap, we conduct a multiple‐case study of six Italian family firms.
Rafaela Gjergji +4 more
wiley +1 more source
The influence of board, CEO, and audit committee chairman busyness on the value relevance of accounting information in Saudi listed firms. [PDF]
PLoS OneAlomair A, Al Naim AS.
europepmc +1 more source
Do Local Religious Beliefs Affect Firms' Earnings Management Practice? Evidence From the United States. [PDF]
Front Psychol, 2022 Geng H, Hua M, Sun L, Yan C.
europepmc +1 more source
Audit services, non-audit services, and audit firm tenure: Three perspectives on audit quality
, 2013 The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order ...
openaire +1 more source
Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo +4 more
wiley +1 more source