Results 91 to 100 of about 4,698 (262)

To What Extent Does ESG Performance Influence Board Engagement in Acquisition Activity?

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between boards and corporate acquisition activity. Specifically, we posit that boards with directors who have been politicians positively influence the propensity to pursue acquisitions and that ESG performance (divided into environmental, social, and governance scores) moderates this relationship.
Leticia Pérez‐Calero, Santiago Kopoboru Aguado, Gloria Cuevas‐Rodríguez, Jaime Guerrero Villegas, Pilar Giráldez‐Puig   +4 more
wiley   +1 more source

Book-Tax Income Differences and Major Determining Factors

Accounting and Finance Research, 2015
Book-tax income differences frequently serve as a key proxy in studies investigating earnings management and tax sheltering activities. This is reasonable because managers can manage either book income or tax income to accomplish their personal agendas.
B. Brian Lee, William Vetter, Michael Williams   +2 more
openaire   +2 more sources

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia, Jesus Ancizar Gomez Daza, Julian Benavides, David Urbano   +3 more
wiley   +1 more source

Exploring the Interrelationships Among Supply Chain Emissions, Financial Performance, Market Value, and Board Sustainability: An Exploration of the European Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino, Martina Panero, Nourah O. Alshaghdali, Judith Petra Koltai   +3 more
wiley   +1 more source

Corporate Social Responsibility (CSR) in Mining: An Integrated Institutional and Agency Theory Perspective

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mining is one of the foundations of economic development but has historically been associated with severe socioenvironmental impacts, such as ecosystem degradation, displacement of traditional communities, and large‐scale disasters. In this context, corporate social responsibility (CSR) plays a central role as a mechanism for legitimizing ...
Felipe Moura Oliveira, Elaine Aparecida da Silva   +1 more
wiley   +1 more source

A Strategic Action Plan to Advance Circular Economy Practices in the Automotive Industry Based on Sector Insights to Support Sustainable Development

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto, Alvaro Ramos‐Garcia, Carlos de las Heras‐Rosas   +2 more
wiley   +1 more source

Relationship Between Deferred Tax Category and Stock Prices in Pharmacy

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2018
The paper deals with relationship between stock prices and deferred tax category. Joos, Pratt and Young provided evidence that book‑tax differences are correlated with earning management.
Petr Habanec
doaj   +1 more source

Sustainable Development, Environmental Certification and the Financial Performance of the Road Passenger Transportation Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Within the framework of sustainable development and environmental policy, environmental certification is regarded as a mechanism through which road passenger transport companies (RPTCs) could mitigate their adverse environmental impacts and attain competitive advantages that may enhance their financial performance.
Jose Antonio Cavero‐Rubio, Monica Gonzalez‐Morales   +1 more
wiley   +1 more source

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley   +1 more source

Public Sustainability: Thematic Mapping, Theoretical Approaches and Emerging Lines of Action

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The paucity of research analysing thematic persistence in public sustainability limits our understanding of how this field of research evolves and reconfigures itself. The present paper addresses this gap through a longitudinal bibliometric analysis of 692 publications processed with SciMAT. The methodology combines co‐word analysis, strategic
Laila Ribii Khalifi, Luisa‐Eugenia Reyes, Marisol Carvajal Camperos   +2 more
wiley   +1 more source