Results 81 to 90 of about 17,253 (256)

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao, Zhichao Chen, Muhammad Nadeem, Guanghua Xu, Nader Atawnah   +4 more
wiley   +1 more source

Exploring the Relationship Between Chief Executive Officer Attributes and Loss Avoidance Behaviour in Listed Companies in Vietnam

Ianna Journal of Interdisciplinary Studies
Background: The contemporary corporate governance framework positions the Chief Executive Officer (CEO) in a pivotal role regarding strategic financial decisions, including tax reporting strategies. Behaviour aimed at loss avoidance (sustaining a minimum
Cong Nguyen, Anh Le
doaj  

CEO career horizon, corporate governance and corporate financial asset allocation: evidence from Malaysia [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – This paper examines the relationship between CEO career horizon and corporate financial asset allocation while considering the moderating role of board independence and female directors.
Moncef Guizani
doaj   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Older and wiser? The impact of CEO age on firm’s tax amnesty participation

Cogent Business & Management
The objective of this research is to examine the potential impact of CEO age on the involvement of companies in tax amnesty programs among publicly traded companies in Indonesia. With differing opinions on how age affects risk-taking behavior, this study
Gatot Soepriyanto, Arfian Erma Zudana, Meiryani Meiryani   +2 more
doaj   +1 more source

CEO Age and the Persistence of Internal Control Deficiencies

Journal of Accounting and Finance, 2018
Upper Echelon theory (Hambrick and Mason, 1984) allows researchers to investigate executives’ decision-making process through their personal traits. This paper investigates the impact of CEO age on the long-term internal control quality. We examine the association between CEO age and the persistence of internal control deficiency.
Hanmei Chen, Shaowen Hua, Xiaojie Christine Sun   +2 more
openaire   +2 more sources

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

Emerging techniques and efficacy of endoscopic esophageal reconstruction and lumen restoration for complete esophageal obstruction

Endoscopy International Open, 2016
Background and study aims: Complete esophageal obstruction (CEO) is a rare occurrence characterized by progressive esophageal stricture, which eventually causes lumen obliteration. With recent advances in flexible endoscopy, various innovative techniques
Yaseen Perbtani, Alejandro L. Suarez, Mihir S. Wagh   +2 more
doaj   +1 more source

Corporate Waste Management and Investment Efficiency: Does the CSR Committee Matter? Evidence From France

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich, Nadia Ben Farhat, Khaled Hussainey   +2 more
wiley   +1 more source

CEO tenure: Evidence from U.S. public firms

International Review of Economics & Finance
This study investigates the determinants of CEO tenure in U.S. public firms using a survival analysis framework. Using a dataset of 4833 CEO tenures from 2445 firms (1992–2018), the analysis employs a Cox proportional hazards model to examine how CEO ...
Henry Jarva
doaj   +1 more source