Results 81 to 90 of about 278,046 (325)
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
CEO and Board Characteristics as Determinants of Private Benefits of Control: Evidence from the Russian Stock Exchange [PDF]
This paper investigates whether and how various characteristics of CEOs and corporate boards are related to the severity of corporate governance problems within firms.
Berezinets, Irina +2 more
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ANALISIS PENGARUH TATA KELOLA PERUSAHAAN, KARAKTERISTIK DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (Analisis Pengaruh Corporate Governance, Characteristic And CEO Compensation Terhadap Tax Aggressiveness) [PDF]
, 2018 The purpose of this research isto examine the effect corporate governance, characteristic and CEO compensation on tax aggressiveness to the manufacturing companies listed on the Indonesia Stock Exchange.
MEIRANTO, Wahyu, SIBARANI, Christin
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Firm performance and managerial turnover: the case of Ukraine [PDF]
, 2009 The paper studies whether and how CEO turnover in Ukrainian firms is related to their performance. Based on a novel dataset covering Ukrainian joint stock companies in 2002-2006, the paper finds statistically significant negative association between the ...
Bilyk, Ol'ga +2 more
core +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
What can we learn from privately held firms about executive compensation? [PDF]
This study examines the determinants of CEO compensation using data from a nationally representative sample of privately held U.S. corporations. We find that: (i) the pay-size elasticity is much larger for privately held firms than for the publicly ...
Cole, Rebel, Mehran, Hamid
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
Ownership Structure, Board Composition and Investment Performance [PDF]
In this paper the relation between ownership structure, board composition and firm performance is explored. A panel of Swedish listed firms is used to investigate how board composition affects firm performance.
Eklund, Johan +2 more
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2010 Grantmakers Salary and Benefits Report - Key Findings [PDF]
, 2011 The Council on Foundations' 2010 Grantmakers Salary and Benefits Report provides the most comprehensive information available on the composition and compensation of U.S.
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos +2 more
wiley +1 more source