Results 111 to 120 of about 27,545 (296)
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
Performance and corporate governance in microfinance institutions [PDF]
We trace the relationship between firm performance and corporate governance in microfinance institutions (MFI) utilising a self constructed global data set on MFIs, collected from third-party rating agencies. We study the effect of board characteristics,
Mersland, Roy, Strøm, Reidar Øystein
core +4 more sources
Ownership structure, board characteristics, and tax aggressiveness
Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and ...
ZHOU, Ying
core
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
Green Entrepreneurship Research: A Review of the Domain and Future Research Agenda
ABSTRACT This study examined the evolving landscape of green entrepreneurship (GE) research through a comprehensive analysis that combined bibliometric and systematic literature reviews. Analysis of 88 articles retrieved from the Web of Science (WoS) mapped the research trajectory, identifying key authors, journals and research themes.
Clavis Nwehfor Fubah +3 more
wiley +1 more source
This study uses agency theory to examine how board size, compensation committee, and CEO duality align the pay-performance relationship with long-term sustainability performance.
Muhammad Farooq Shabbir +4 more
doaj +1 more source
The association between corporate governance and auditor switching decision [PDF]
The purpose of this study is to examine the association between corporate governance and the propensity of auditor switching.In particular, the study seeks to investigate whether board independence and Chairman-CEO duality, influence the auditor-client ...
Abidin, Shamharir +2 more
core +1 more source
ABSTRACT Building on dynamic capabilities theory, this paper develops a conceptual model explaining how organizations pursue eco‐innovation. Drawing on in‐depth interviews with sustainability and innovation managers across diverse industries, the study provides rich empirical insights into the drivers of eco‐innovation.
Maria Cristina Zaccone, Matteo Pedrini
wiley +1 more source
This study examines the impact of CEO psychological biases (narcissistic and hubristic) in CEOs on a firm’s performance measured by long-term investor value appropriation (LIVA) in Malaysia. Based on a sample of 560 Malaysian firms for 2007–2022, we find
Saif-Ur Rehman +2 more
doaj +1 more source
ABSTRACT Waste management remains a critical grand challenge in African countries. While entrepreneurship has been a viable strategy for addressing this challenge, it is fraught with constraints. This study investigates the strategies orchestrated by entrepreneurs to navigate adversity in Waste management and ensure the social and economic viability of
Tahiru Azaaviele Liedong +3 more
wiley +1 more source

