Results 101 to 110 of about 241,965 (306)
MEASURING CARBON DISCLOSURE FROM CEO CHARACTERISTICS
JURNAL AKUNTANSI DAN AUDITINGThis study aims to examine the influence of CEO characteristics with the proxies used, namely gender, foreign CEOs, and CEO impression management on carbon disclosure. The study takes data on mining sector companies listed on the Indonesia Stock Exchange with a coverage of 2019 to 2023 which includes 68 companies with a total of 340 data.
Yunus Harjito, Bambang Sutopo
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
Distributive Justice and CEO Compensation [PDF]
This paper develops a framework for studying individuals’ ideas about what constitutes just compensation for chief executive officers (CEOs) and reports estimates of just CEO pay and the principles guiding ideas of justice.
Eva M. Meyersson Milgrom +1 more
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Founding family firms, CEO incentive pay, and dual agency problems [PDF]
, 2016 This paper contributes to the literature on agency theory by examining relations between family involvement and CEO compensation. Using a panel of 362 small U.S.
Mazur, Mieszko, Wu, Betty H.-T.
core +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley +1 more source
Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities [PDF]
This paper presents a model of optimal labor income taxation where top incomes respond to marginal tax rates through three channels: (1) standard labor supply, (2) tax avoidance, (3) compensation bargaining.
Emmanuel Saez +2 more
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Corporate Governance and Internationalization of Malaysia Public Listed Companies [PDF]
, 2017 The main purpose of this study is to examine the impact of the corporate governance on Internationalization for a sample 46 listed companies from 2008 to 2011 which have the reported international operations abroad.
Chu, Ei Yet, Lee, Lian Yee
core
Circular Economy Pathways for Airport Climate Change Mitigation
Business Strategy and the Environment, EarlyView.ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli +3 more
wiley +1 more source
Jurnal Dinamika AkuntansiPurposes: This study examines the influence of Chief Executive Officer (CEO) characteristics on tax aggressiveness, framed within the Upper Echelon Theory, which emphasizes the role of top executives in shaping organizational outcomes.
Anisa Kusumawardani +3 more
doaj +1 more source
Leadership Structure and Corporate Governance in Switzerland [PDF]
The question of whether the CEO should also serve as chairman of the board is one of the most hotly debated issues in the recent corporate governance discussion. While agencytheoretic arguments advocate a separation of decision and control functions, the
Heinz Zimmermann, Markus M. Schmid
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