Results 141 to 150 of about 123,859 (306)
PENGARUH PERGANTIAN CEO, PENGHINDARAN PAJAK DAN KOMPENSASI EKSEKUTIF TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) [PDF]
, 2017 This study aims to examine the influence of CEO turnover, tax avoidance and executive compensation on earnings management, by using discretionary accruals as a proxy of earnings management.The samples of this research are the manufacturing firms listed ...
Natasya Putri
core
Learning About and Learning From Sustainability Alliances: How Do SMEs Develop Dynamic Capabilities?
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) develop sustainability capabilities by engaging in sustainability alliances. By combining perspectives on organisational learning theory and the dynamic capabilities framework, the research investigates how SMEs develop both networking and sustainability capabilities across ...
Raffaele Silvestri +3 more
wiley +1 more source
FDIC Improvement Act and corporate governance of commercial banks [PDF]
This paper examines provisions of the FDIC Improvement Act related to corporate governance of banks. These provisions focus on the composition and independence of the audit committee and on increased regulatory influence over executive compensation.
James R. Booth
core
Determinants of CEO Compensation
International Journal of Management Excellence, 2016 Using a panel data analysis, the study explores the influence of size of a firm, firm-performance, Chief Executive Officer (CEO) duality and management pattern on CEO compensation. The final sample for the study comprises of a total of 300 Indian companies over a period of three years (2007-08 to 2009-10).
openaire +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Despite rapid growth in gender lens investing (GLI), substantial variation remains in how gender lens equity funds (GLEFs) integrate gender equality criteria into investment strategies. We map a universe of 43 GLEFs and develop a framework capturing gender equality screening breadth and accountability depth (fund‐level disclosure and ...
Freyja Vilborg Thorarinsdottir +3 more
wiley +1 more source
Executive Compensation and Analyst Guidance: The Link between CEO Pay and Expectations Management [PDF]
During the last decade, a surprisingly high percentage of U.S. companies has fulfilled or beaten analysts’ earnings per share forecasts. One of the most frequently cited reasons for this growing tendency is a change in the nature of U.S.
Guido BOLLIGER, Manuel KAST
core
CEO compensation structure and firm performance [PDF]
, 2005 University of Technology, Sydney. Faculty of Business.Many academic studies investigate CEO compensation practices [Murphy (1999)], and the subject is also widely discussed in the popular press. However, the academic literature to date has concentrated
Wright, Anna Pedersen
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram +2 more
wiley +1 more source
Not So Lucky Any More: CEO Compensation in Financially Distressed Firms [PDF]
There is a debate on whether executive pay reflects rent extraction due to "managerial power" or is the result of arms-length bargaining in a principal-agent framework.
Kang, Qiang, Mitnik, Oscar A.
core
How Consumers Contest Legitimacy: Skepticism Toward Corporate Social Responsibility
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Consumer skepticism toward Corporate Social Responsibility (CSR) initiatives operates not only as an individual‐level response but also as a societal governance mechanism that disciplines firms and reshapes organizational legitimacy. Drawing on in‐depth interviews with consumers in an emerging Latin American economy, this study advances an ...
Francine Zanin Bagatini +2 more
wiley +1 more source