Results 131 to 140 of about 140,375 (277)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Ownership structure, board characteristics, and tax aggressiveness
, 2011 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
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram +2 more
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
The Relationship Between Board Diversity and Corporate Environmental Performance: A Meta‐Analysis
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The association between corporate governance mechanisms and corporate environmental performance has gained increasing academic engagement; however, existing empirical studies provide inconsistent results. This study aims at empirically summarizing the results of previous research on the relationship between different characteristics of board ...
My Hanh Doan +3 more
wiley +1 more source
Strategic Management Journal, EarlyView., 2023 Abstract Research Summary Using detailed plant‐ and individual‐level data from a major Japanese cotton spinning company in the early 20th century, we examine the within‐firm allocation of skilled human capital in conjunction with investment in physical capital, accompanying the firm's evolving strategic priorities.
Shotaro Yamaguchi +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study draws on neo‐institutional theory, stakeholder theory, and the resource‐based view to examine the relationship between the use of Life Cycle Analysis (LCA) and firms' Environmental Performance (EP). Focusing on French companies listed on the SBF 120 index from 2002 to 2021, it investigates how LCA adoption influences EP across three
Nesrine Ben Ismail, Sami Ben Larbi
wiley +1 more source
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
, 1998 The research suggests that boards do make a number of important contributions to the organisations they serve. The nature of these contributions caries and is influenced by a variety of factors: for example the way the organisation is regulated; the ...
Cornforth, C. J., Edwards, C.
core
Environmental Policy and Governance, EarlyView.ABSTRACT The implementation of effective climate governance increasingly relies on advisory bodies that monitor the effectiveness of policies and management mechanisms. Despite their strategic importance to institutionalizing climate governance, limited attention has been paid to the roles, trajectories, and effectiveness of these advisory bodies ...
David Talbot, Luc Bernier
wiley +1 more source