Results 41 to 50 of about 976 (254)
Riset Akuntansi dan Keuangan Indonesia, 2019 The purpose of this study was to analyze fraud risk factors on the implementation of fraudulent financial reporting, based on crown’s fraud pentagon theory. There are 8 variables in this study, which are thought to influence fraud. This research consists
Noer Sasongko +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley +1 more source
The Impact of the Board of Directors’ Characteristics on the Financial Performance in the Banks Listed on The Egyptian Stock Exchange [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThis study aims to know the impact of the board of directors’ characteristics on the financial performance by applying to the 13 banks listed on the Egyptian Stock Exchange from 2015 to 2019.
عبير رجب عجلان +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos +2 more
wiley +1 more source
The impact of CEO power on the relationship between board independence and financial performance [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThe current study aimed to examine the impact of CEO power on the relationship between board independence and financial performance within Egyptian-listed companies.
ريهام عاطف عبدالوهاب اسماعيل +2 more
doaj +1 more source
Cogent Business & Management, 2023 This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this ...
Mohammad Helal Uddin
doaj +1 more source
CEO Duality Structure and Firm Performance in Pakistan
Asian Journal of Accounting and Governance, 2014 This article examines the impact of CEO duality on firm performance; which attracted much attention, especially in emerging economies, yet yielded several inconsistent empirical results. CEO duality exists when the offices of the CEO and Chairman are retained by the same person.
Yasser, Qaiser Rafique +2 more
openaire +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source