Results 91 to 100 of about 27,545 (296)
The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective
Jurnal Akuntansi AktualPurpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention ...
Jannah Zahra Inayah, Anis Chariri
doaj +1 more source
The Board of Directors in Greek Football Clubs: 2005-2014 [PDF]
, 2014 Boards pf Directors of the Greek Syper ...
Koufopoulos, D, Nastos, G
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the determinants of firms' propensity to adopt green buildings in the Euro Stoxx 300 and the S&P 500 indices, during 2012–2023. Using random forest binary classifiers, we assess the relative importance of financial, sectoral, geographic, and climate governance predictors and uncover nonlinear relationships often overlooked ...
María del Carmen Valls Martínez +3 more
wiley +1 more source
CEO duality and firm performance - an endogenous issue
Corporate Ownership and Control, 2008 Whether dual CEO leadership structure is better for corporations is one of the most hotly debated issues in corporate finance. This paper uses a recent data to re-examine the relationship between CEO duality and firm performance, controlling for other important variables such as firm characteristics, ownership structure, CEO compensation, and agency ...
Chia-Wei Chen +2 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the influence of circular economy practices, as a manifestation of corporate social responsibility, on green value co‐creation and its subsequent effects on green collaborative practices and sustainable supply chain integration between providers and customers.
Adriana Santos +2 more
wiley +1 more source
Extending the Managerial Power Theory of Executive Pay: A Cross National Test [PDF]
Contextual factors are typically neglected in both theorizing and empirical tests on executive pay. The fast majority of empirical investigations use data from U.S. based firms.
Heugens, P.P.M.A.R., Otten, J.A.
core +4 more sources
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
CEO career experience and insurance innovation in China
International Review of Economics & FinanceThis study investigates the impact of CEO career experience attributes upon corporate innovation activities of insurance companies in China. We find that generalist CEOs with a high degree of career experience variety promote patenting activities ...
Yankuo Qiao +3 more
doaj +1 more source
Do CEO characteristics impact the decision to hire external auditor with forensic accounting competencies? Evidence from Jordanian listed companies [PDF]
Journal of Business and Socio-Economic DevelopmentPurposeThis paper aims to analyze whether chief executive officer (CEO) characteristics are linked with corporate decisions to hire external auditors with forensic accounting skills.Design/methodology/approachThe research explores how attributes such as ...
Hashem Alshurafat +3 more
doaj +1 more source
Board Gender Diversity and Environmental Credit Risk in Banking: A Global Study of Bank Governance
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between board gender diversity and environmental credit risk in the global banking sector. Using a panel dataset of 345 publicly listed banks from 75 countries over the period 2018–2022, we find that greater female representation on bank boards is significantly associated with lower environmental credit
Kenza Mouti +2 more
wiley +1 more source