Results 181 to 190 of about 27,545 (296)

Corporate Governance Structures, Tax Avoidance, and Financial Fraud: The Moderating Role of Gender Diversity in Indonesia and Pakistan Non-Financial Firms

Ianna Journal of Interdisciplinary Studies
Background: Tax avoidance and financial fraud significantly undermine fiscal integrity, particularly in emerging markets such as Indonesia and Pakistan, where corporate governance frameworks are still evolving.
Muhammad Arsalan Khan, Hidayatul Khusnah, Risky Budianto   +2 more
doaj  

Risk seeking or averse, how do analyst coverage and firm visits motivate managers? [PDF]

PLoS One
Liu H, Guo X, Sheng D.
europepmc   +1 more source

Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo, Chaofan Jin, Hongling Han, You Zhang, Yuqi Li   +4 more
wiley   +1 more source

Further evidence regarding the effect of KAMs on audit report lag. [PDF]

PLoS One
Ciğer A, Kınay B, Ocak M.
europepmc   +1 more source

Board Independence and Corporate Social Responsibility: A Literature Review With a Focus on Country Effects

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between board independence and corporate social responsibility (CSR) outcomes. Based on legitimacy theory, we conducted a structured literature review of 167 archival studies to analyze the influence of board independence on CSR performance and reporting.
Patrick Velte
wiley   +1 more source

Does institutional quality complement the relationship between ownership structure and corporate social responsibility? [PDF]

Heliyon
Ali S, Zhang R, Talha M, Ali Z.
europepmc   +1 more source

Do Chief Executives Matter in Corporate Financial and Social Responsibility Performance Nexus? A dynamic Model Analysis of Chinese Firms. [PDF]

Front Psychol, 2022
Zahid RMA, Khurshid M, Khan W.
europepmc   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source

The regulation and reconciliation of hybrid professional-managerial identities in a public hospital: the case of Lean management. [PDF]

J Health Organ Manag
Ivcovici A, Bamber G, Bartram T, Stanton P, Borg J, Pariona-Cabrera P.   +5 more
europepmc   +1 more source