Benefit Corporations: The Moral Legitimacy That Requires More Rules
ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca +3 more
wiley +1 more source
The long-term and short-term effects of interest rate volatility on corporate bankruptcy risk: An industry and supply chain perspective. [PDF]
Chen L, Zhang K, Yang X.
europepmc +1 more source
The quality of independent auditor’s report – does the size mat-ter? The Romanian case
Mirela Păunescu
openalex +1 more source
ABSTRACT Regulators in the banking industry in the Sub‐Saharan Africa (SSA) region are progressively concentrating on corporate innovation and bank social, health and environmental disclosures (BSHED) as crucial corporate governance (CG) structures to improve bank financial performance (BFP).
Douglas A. Adu +3 more
wiley +1 more source
How does the Chinese digital transformation of enterprises affect the auditor switch? [PDF]
Liang R.
europepmc +1 more source
ABSTRACT This systematic review analyzes 109 studies from top business journals, exploring the connection between leadership and sustainability, including key leadership styles, emerging trends, and challenges in integrating sustainability into organizational strategies and operations.
Muzhar Javed +3 more
wiley +1 more source
A pragmatic, randomised, open-label, multi-centre UK registry-facilitated trial evaluating the effect of high-dose cholecalciferol on mortality in patients on dialysis: the SIMPLIFIED trial. [PDF]
Humphrey TJL +11 more
europepmc +1 more source
How does the COVID-19 affect earnings management: Empirical evidence from China. [PDF]
Yan H, Liu Z, Wang H, Zhang X, Zheng X.
europepmc +1 more source
Independent Auditor’s Report: Messages Conveyed and Implications
Saher Aqel
openalex +1 more source
Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?
ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini +3 more
wiley +1 more source

