Results 81 to 90 of about 683 (250)
Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Circular product design (CPD) is central to advancing the circular economy by enabling the narrowing, slowing, and closing of resource flows. Yet, its implementation remains persistently challenging for firms. Prior research has largely framed these challenges as discrete barriers, overlooking the structural contradictions embedded in CPD ...
Vanessa Robertson +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how perceived overqualification (POQ) becomes a source of work alienation by focusing on interpersonal dynamics in the workplace. Drawing on relational and power‐based perspectives, we propose that abusive supervision serves as a key mechanism linking POQ to work alienation, while workplace ostracism conditions the strength
Ahmet Hakan Özkan
wiley +1 more source
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2016 This study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting.
Andrian Budi Prasetyo
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the effect of chief executive officers' (CEOs') career horizons on environmental, social, and governance (ESG) performance and investigate how hard cues influence this performance effect. Our study offers a new perspective of CEO career horizon as a mechanism that enables firms to improve their ESG performance when occupying a ...
Sofia Angelidou +2 more
wiley +1 more source
The Relationship of Audit Quality and Leverage on Tax Avoidance
Buhalterinės Apskaitos Teorija ir PraktikaThis study explores the relationship between audit quality, financial leverage, and tax avoidance strategies in publicly traded non-financial firms in Indonesia from 2018 to 2022.
Alan Darma Saputra +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley +1 more source
An Analysis Of Firm Level Auditor Tenure On Audit Hours
Journal of Applied Business Research (JABR), 2011 <p class="MsoBodyText" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt; font-weight: normal;"><span style="font-family: Times New Roman;">This study provides further evidence with respect to findings reported by Stein et al. (1994) and O’Keefe et al.
openaire +2 more sources
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Shareholder Coordination and Waste Management
Business 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