Results 211 to 220 of about 6,348 (295)

The Effect of Corporate Governance on Book-Tax Differences

open access: yesKorea International Accounting Review, 2010
null 김확열, null 최미화
openaire   +1 more source

Is It a Matter of Visibility Over Viability? CEO Narcissism and the Strategic Trade‐Off in Corporate Diversification

open access: yesStrategic Change, EarlyView.
ABSTRACT This study examines how CEO narcissism shapes corporate diversification strategies, addressing gaps in upper echelon and agency theories. Using a sample of 388 CEOs across 319 firms, we find that narcissistic CEOs drive higher levels of overall corporate diversification but exhibit a strategic trade‐off: they strongly favor unrelated ...
Naima Lassoued, Imen Khanchel
wiley   +1 more source

Failure in Motion: A Framework for Capability Erosion and Institutional Dysfunction

open access: yesStrategic Change, EarlyView.
ABSTRACT Drawing on the literature on capability erosion and institutional dysfunction (ID), this study develops a conceptual framework that sheds new light on how the interaction between capability erosion and ID creates conditions for business failure across borders. By articulating two dimensions of heterogeneous capability and resource erosion (i.e.
Joseph Amankwah‐Amoah   +1 more
wiley   +1 more source

From Compliance to Competitive (Dis)Advantage? The Transformation of Corporate Sustainability Reporting

open access: yesStrategic Change, EarlyView.
ABSTRACT The tightening of EU sustainability reporting rules has raised a controversial debate between improving corporate transparency and the risk of stifling competitiveness, with ongoing EU‐wide discussions on potential deregulation. We contribute to this debate by examining changes in sustainability reporting practices over time.
Mareike Hockmann, Martin Thomsen
wiley   +1 more source

Improving Affordability and Accessibility for Socially‐Beneficial Services via Government Incentives

open access: yesNaval Research Logistics (NRL), EarlyView.
ABSTRACT Many socially‐beneficial services, like dental care, suffer from a dual challenge: Low affordability for citizens and long waiting times due to insufficient provider capacity. We model a government's problem of designing subsidy policies to address this issue.
Xiaoyan Zhao, Venus Lo, Stephen Shum
wiley   +1 more source

Optimizing Household Waste Recycling Centre Network Reorganization in Hampshire

open access: yesNetworks, EarlyView.
ABSTRACT Local councils across the UK are facing sustained financial pressures, and Household Waste Recycling Centres (HWRCs) are being increasingly considered for closure to reduce expenditure. In 2024, Hampshire County Council, which operates the largest HWRC network in the UK, proposed closing either five or twelve existing sites.
Montree Jaidee   +4 more
wiley   +1 more source

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