Results 161 to 170 of about 1,613 (284)

Unveiling the Nexus Between Board Gender Diversity, CSR and Financial Performance: Evidence From an Emerging Economy

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the nexus between board gender diversity (BGD), corporate social responsibility (CSR) performance, and financial outcomes in the context of an emerging country, Türkiye. The sample consists of Turkish non‐financial firms listed on Borsa Istanbul for the period 2008–2023.
Merve Kilic Karamahmutoglu, Havvanur Feyza Kaya   +1 more
wiley   +1 more source

CEO greed and corporate technological innovation: Analyst coverage as an external governance mechanism in China's A-share market. [PDF]

PLoS One
Hu Y, Cong R, Teng R, Ji B.
europepmc   +1 more source

CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley   +1 more source

The effect of leverage manipulation on real estate firms' financial risk: Based on the interest conflicts perspective. [PDF]

PLoS One
Huang L, Yu L, Huang W.
europepmc   +1 more source

An Investigation into Audit Quality in Libya

There are a number of audited companies in Libya which have gone into bankruptcy between 1995 and 2005. Therefore, there is a significant question about the audit quality situation in Libya.
Agbara, Abdelmeneim Hassan
core  

Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa, Ahmed Aboud, Soad Kh. Ali   +2 more
wiley   +1 more source

It's dark under the lamp? The moderating role of executives' accounting competence on relationship between goodwill impairment signal and goodwill impairment. [PDF]

PLoS One
Deng Q.
europepmc   +1 more source

Dataset for audit dimensions in an emerging market: Developing a panel database of audit effectiveness and efficiency. [PDF]

Data Brief, 2021
Baatwah SR, Aljaaidi KS.
europepmc   +1 more source

THE ROLE OF AUDIT FIRM TENURE IN A FIRM\u27S PROPENSITY TO DISCLOSE MATERIAL WEAKNESSES IN INTERNAL CONTROLS AFTER SOX

, 2011
Audit firm tenure impacts the quality of audit work and the disclosure of material internal control weaknesses. Public firms are required by the Sarbanes Oxley Act of 2002 (SOX) Section 302 to disclose material internal control weaknesses.
AduBoateng, David
core  

Fintech Policy and the Rise of Green Technological Inventions

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Technological transformation can enhance enterprises' green invention by promoting knowledge spillovers, alleviating financial constraints, and supporting innovative business models. Within this framework, our study investigates the effect of technological infrastructure construction on green technology invention, using the ‘Fintech China ...
Tao Huang, Qurat ul Ain, Tahir Yousaf, Kaiyang Zhong   +3 more
wiley   +1 more source