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
Do powerful CEOs matter for earnings quality? Evidence from Bangladesh. [PDF]
PLoS One, 2023 Arif HM, Mustapha MZ, Abdul Jalil A.
europepmc +1 more source
Governance Drivers of Fossil Fuel Divestment: Evidence From Global Banks
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Climate change poses increasing transition risks for the banking sector, as financial institutions remain exposed to fossil fuel activities despite growing sustainability commitments. This study examines whether corporate governance influences banks' decisions to adopt fossil fuel divestment policies.
Rosella Carè +3 more
wiley +1 more source
The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]
PLoS OneLuo S, Yu D, Jin S.
europepmc +1 more source
This study examined the influence of audit firm size, audit tenure, and audit fees on auditor switching decisions among Nigeria’s listed non-financial firms. Probit regression analysis was employed to test three hypotheses using a panel dataset comprising 912 firm-year observations over a 12-year period.
Orovwigho, Ejiroghene, Edirin, Jeroh
openaire +2 more sources
Do CSR Efforts Reduce Environmental Decoupling: Evidence From S&P 500 Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the impact of Corporate Social Responsibility (CSR) committees and CSR‐focused employee training on environmental decoupling. Using panel data of 2489 firm‐year observations from S&P 500 firms between 2009 and 2022, we employ fixed‐effects models to examine how CSR governance mechanisms influence the alignment between ...
Burcu Gürol +2 more
wiley +1 more source
The nonlinear impact of ESG performance on audit pricing: Evidence from China. [PDF]
PLoS OneLi Y, Meng F.
europepmc +1 more source
CEO Duality and Corporate Social Responsibility. A Literature Review With a Focus on Country Effects
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT In recent years, many researchers have become interested in the relationship between CEO duality (where one individual serves as both CEO and board chair) and CSR outcomes. Given the varied research results, this structured literature review concentrates on the country effects of this dynamic link.
Patrick Velte
wiley +1 more source
Further evidence regarding the effect of KAMs on audit report lag. [PDF]
PLoS OneCiğer A, Kınay B, Ocak M.
europepmc +1 more source
Does board diversity reduce the probability of financial distress? Evidence from Chinese firms. [PDF]
Front Psychol, 2022 Ali S +4 more
europepmc +1 more source