PMI-funded foundation for a smoke-free world: application of criteria to assess funding models that include financial support from the tobacco industry. [PDF]
Cohen JE, Eissenberg T, Zeller M.
europepmc +1 more source
Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis +2 more
wiley +1 more source
Multigenerational Alignment for Growth, Inclusion, and Collaboration by Applying Lessons from the Disney-Pixar Merger (MAGICAL). [PDF]
MacKinnon T, Clark JS, Schaeffler K.
europepmc +1 more source
Corporate Social Responsibility and Managerial Entrenchment [PDF]
When stakeholder protection is left to the voluntary initiative of managers, relations with social activists may become an effective entrenchment strategy for inefficient CEOs.
Giacinta Cestone, Giovanni Cespa
core
Reporting ESG Initiatives and Gender Diversity in Germany: Implications for Stock Liquidity
ABSTRACT Adopting multiple theoretical perspectives, this study separately and jointly examines the impacts of reporting Environmental, Social, and Governance (ESG) initiatives and gender diversity in boardrooms on corporate stock liquidity. Using a sample of non‐financial firms listed on the Frankfurt CDAX from 2010 to 2023, the study investigates ...
Ahmed Hassanein, Nader Elsayed
wiley +1 more source
Too many bits: tackling the waste epidemic in digital medicine. [PDF]
Wall C +5 more
europepmc +1 more source
ABSTRACT This study investigates how the personal characteristics of finance ministers influence political budget cycles in Africa. Using a new dataset covering 300 finance ministers across 23 countries from 1980 to 2020, we find that political budget cycles primarily take the form of increased government consumption during election years.
Christine Olivia Strong
wiley +1 more source
The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]
Luo S, Yu D, Jin S.
europepmc +1 more source
Stages of a Director\u2019s Tenure: Implications for Monitoring [PDF]
Elms, Natalie +2 more
core
Board composition, process, and activism: evidence within American firms [PDF]
This study provided an empirical test of the effects of compositional and process variables on board activism. The attributes examined were functional area knowledge, independence, duality, and effort norms.
Christopher SHOOK +2 more
core

