Results 121 to 130 of about 4,632 (269)
Future Business JournalThis study investigates whether board characteristics influence the relationship between Environmental, Social, and Governance (ESG) and financial performance among 147 non-financial listed companies in Africa from 2019 to 2023.
Hayam Wahba, Heba B. Hathout
doaj +1 more source
What do Boards Really Do? Evidence from Minutes of Board Meetings [PDF]
We analyze a unique database from a sample of real-world boardrooms – minutes of board meetings and board-committee meetings of eleven business companies for which the Israeli government holds a substantial equity interest.
Miriam Schwartz-Ziv, Michael Weisbach
core
, 2017 We examine the effects of four key dimensions of Chief Executive Officers’ (CEOs) traits on six financial performance metrics using panel data for 1999-2012 drawn from the United Kingdom's (UK) property-casualty insurance industry.
Mike Adams +3 more
core +1 more source
Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed +4 more
wiley +1 more source
A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement
Business Strategy and the Environment, EarlyView.ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley +1 more source
, 2017 本研究主要探討總經理財務專家與公司績效以及盈餘管理之關係。 本研究使用國內2006年至2013年的上市櫃公司為樣本，並以資產報酬率 (ROA)作為公司績效的代理變數，實證結果顯示財務專家總經理在全部樣本的測試中並未與績效存在顯著關係 ；而當財務主管為非財務專家時，總經理財務專家與公司績效呈顯著正相關，本研究認為財務主管主要負責財務上的決策，而當財務主管經驗有所不足時，總經理財務專家能夠提供更有效的財務決策建議並提升公司績效。另外，本研究亦發現在營運環境複雜的公司中，財務專家總經理與公司績效呈顯著正相關 ...
譚家立, Tam, Ka-Lap
core
Strategic Shift: The Power of Green Strategy on Sustainability Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley +1 more source
Effects of CEO's Financial Expertise on Relationship between Fraud and BTD or Discretionary Accruals
Tax Accounting Research, 2011 null 이강영, null 윤성만
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi +2 more
wiley +1 more source
Ianna Journal of Interdisciplinary StudiesBackground: The contemporary corporate governance framework positions the Chief Executive Officer (CEO) in a pivotal role regarding strategic financial decisions, including tax reporting strategies. Behaviour aimed at loss avoidance (sustaining a minimum
Cong Nguyen, Anh Le
doaj