Results 91 to 100 of about 4,632 (269)
FINANCIAL EXPERT CEO, CASH HOLDING, TINGKAT LEVERAGE, DAN PEMBAYARAN DIVIDEN PERUSAHAAN [PDF]
, 2017 Keahlian keuangan (financial expertise) CEO merupakan salah satu hal yang dapat memengaruhi kebijakan keuangan perusahaan. Financial expert CEO memiliki akses yang lebih baik pada pasar kredit sehingga mengikuti kebijakan keuangan yang berbeda dengan ...
NOOR ROSYIDAH FATMA DEWI, NIM : 041311233126
core
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
Board efficiency index, government ownership and financial performance of Shanghai stock exchange companies [PDF]
AJAR (Asian Journal of Accounting Research)Purpose This study investigates the impact of a multidimensional board efficiency index (BEI) on firm financial performance (FP) and examines the moderating role of government ownership (GO) in China’s emerging market.
Shizong Wu +3 more
doaj +1 more source
ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
Chief Executive Officer Power and Overinvestment: Linear and Non-linear Approach [PDF]
مطالعات تجربی حسابداری مالیEfficiency is one of the most important criteria that investors consider when evaluating influencing factors to identify suitable investment opportunities.
Shokrollah Khajavi, Soraya Weysihesar
doaj +1 more source
Accounting Expertise on the Compensation Committee and CEO Compensation
, 2018 Executive compensation has long been a hot topic for regulators, investors and the business press, usually because of a misalignment of performance and CEO compensation.
Hawkins, Steven R.
core
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on dynamic capabilities view and upper echelons theory, this study shows how energy‐sector SMEs convert dynamic capabilities into green competitive advantage. We theorize that sensing–seizing–reconfiguring routines are associated with green competitive advantage only when top managers visibly prioritize environmental goals and foster a
Anna Chwiłkowska‐Kubala +4 more
wiley +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
CEO CHARACTERISTICS AND OPTIMISTIC TONE IN NARRATIVE DISCLOSURE
Jurnal Akuntansi KontemporerResearch Purposes. This study examines the effect of CEO characteristics, namely age, gender, financial expertise, and narcissism, on optimistic tone in the board of directors’ reports of companies listed on the Indonesia Stock Exchange (IDX) in 2022 ...
Selvana Varissa, Annisaa Rahman
doaj
The fraudulent activities have resulted in significant financial losses for the companies, amounting to millions or billions of globally. Furthermore, financial statements fraud significantly undermines the credibility of financial reports and assertions.
Koske, Naomi +2 more
core +1 more source