Results 91 to 100 of about 241,965 (306)

Board of directors' characteristics and conditional accounting conservatism : Spanish evidence. [PDF]

open access: yes
Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has low influence over the functioning of the board of directors show a greater degree of accounting conservatism.
García Lara, Juan Manuel   +2 more
core  

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

open access: yesBusiness 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

Do CEO Traits Matter? A Machine Learning Analysis Across Emerging and Developed Markets

open access: yesAdministrative Sciences
This study investigates the relationship between CEO characteristics and firm performance across emerging and developed economies using both panel regression and machine learning techniques.
Chioma Ngozi Nwafor   +3 more
doaj   +1 more source

Ceo power characteristics and environmental disclosure

open access: yesRevista Catarinense da Ciência Contábil
This study aimed to analyze the relationship between CEO power and environmental disclosure among publicly listed Brazilian companies on B3 from 2010 to 2022. Using data from 215 firms (1,453 observations), CEO power was measured across three dimensions: structural, ownership, and prestige.
Annandy Raquel Pereira da Silva   +3 more
openaire   +1 more source

A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley   +1 more source

The Influence of Green Innovation on Financial Performance Moderated by Chief Executive Officer Characteristics

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the effect of green innovation on financial performance with the characteristics of the Chief Executive Officer (CEO) as a moderating variable in coal companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 ...
Deya Leony Putri Nugraheni   +2 more
doaj   +1 more source

THE EFFECT OF MANAGERIAL OVERCONFIDENCE ON CORPORATE FINANCING DECISION

open access: yesManajemen dan Bisnis, 2015
The objective of this research is to examine the effect of managerial overconfidence on corporate financing decision of the miscellaneous industry sector in Indonesian Stock Exchange for the period of 2011-2015.
Eujenita Siswoyo   +2 more
doaj   +1 more source

Do banks really monitor? : Evidence from CEO succession decisions [PDF]

open access: yes, 2016
The authors are grateful to Dick Davies, Paul Draper, Robert Faff, David Hillier, Ike Mathur (the editor), Katrin Migliorati, Krishna Paudyal, our anonymous reviewer, and to seminar participants at the 2nd International Conference of the Financial ...
Marshall, Andrew   +2 more
core   +1 more source

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

open access: yesBusiness 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

Managerial Pay and Executive Turnover in the Czech and Slovak Republics [PDF]

open access: yes
Despite the crucial role played by managers in changing the functioning of labour markets in transition economies, research on the determinants of executive pay and CEO turnover in these countries is almost non-existent.
Eriksson, Tor
core  

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