Results 121 to 130 of about 5,327,133 (297)

CEO CHARACTERISTICS AND OPTIMISTIC TONE IN NARRATIVE DISCLOSURE

open access: yesJurnal Akuntansi Kontemporer
Research Purposes. This study examines the effect of CEO characteristics, namely age, gender, financial expertise, and narcissism, on optimistic tone in the board of directors’ reports of companies listed on the Indonesia Stock Exchange (IDX) in 2022 ...
Selvana Varissa, Annisaa Rahman
doaj  

CEO regulatory focus on digital transformation: Evidence from China

open access: yesHeliyon
Digital transformationsw has become crucial for business to stay competitive in today's technology-driven world. Research shows CEOs' characteristics can influence firms' digital transformation, however, this work has not considered the role of CEO ...
Zaizhi Lou, Wangxiongjie Zheng
doaj   +1 more source

Board Gender Diversity and Eco‐Innovation: The Moderating Role of Organisational Environmental Orientation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

CEO Turnover: More Evidence on the Role of Performance Expectations [PDF]

open access: yes
Previous research on CEO turnover indicates that a number of factors, including age, firm performance, and expected firm performance affect CEO turnover.
Weinbach, Andrew   +2 more
core  

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei   +1 more
wiley   +1 more source

CEO Characteristics and Earnings Management: A Study of Manager Tenure, Age, Gender, and Overconfidence

open access: yesStudies in Business and Economics
Corporate scandals over the past few decades underline the importance of robust corporate governance mechanisms to monitor and control managerial behaviour.
Chen Sitao   +4 more
doaj   +1 more source

CEO Characteristic and the Sustainability Performance of Manufacturing

open access: yesJournal of Economics, Finance And Management Studies
Escalating pressures for sustainable practices compel manufacturing firms to enhance their sustainability performance. This research investigates the impacts of CEO age, educational background, and international experience on sustainability performance while examining the moderating effect of profitability, proxied by Return on Assets (ROA).
Bambang Dwi Sarnoko   +2 more
openaire   +1 more source

The Dynamics of Community Development, Product Responsibility and Environmental Management Teams for Improving Emissions Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates whether, under what conditions, and how community development—conceived as a form of engagement with secondary stakeholders—affects firms' emissions performance. Specifically, we examine the moderating role of Environmental Management Teams (EMTs) and the mediating role of product responsibility capability.
Misagh Tasavori   +2 more
wiley   +1 more source

The Effects of Internationalization on CEO Compensation [PDF]

open access: yes
This study examines the relation between the internationalization of firms and CEO compensation. Starting from a sample of Norwegian and Swedish listed firms we analyze the effects of internationalization as manifest in the capital market (international ...
Oxelheim, Lars, Randoy, Trond
core  

Does Climate Risk Affect Employment Decisions? International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur   +3 more
wiley   +1 more source

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