Results 41 to 50 of about 4,194 (234)

CEO CHARACTERISTICS AND FINANCIAL REPORTING QUALITY IN LISTED CONSUMER GOODS COMPANIES IN NIGERIA

Gusau Journal of Accounting and Finance
This study investigates the connection between the CEO characteristics and the quality of financial reporting in Nigerian consumer goods companies. Data used was from the annual report of 10 consumer goods firms listed in the Nigeria Stock Exchange from
Nkiru Philomena Okika , Oyeneye Temitope Esther, Adedeji Daniel Gbadebo   +2 more
doaj   +1 more source

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman, Muhammad Jameel Hussain, Isaac Nana Akuffo, Ifeoma Rita Ezedebego, Ernest Ezeani   +4 more
wiley   +1 more source

Do CEO characteristics impact the decision to hire external auditor with forensic accounting competencies? Evidence from Jordanian listed companies [PDF]

Journal of Business and Socio-Economic Development
PurposeThis paper aims to analyze whether chief executive officer (CEO) characteristics are linked with corporate decisions to hire external auditors with forensic accounting skills.Design/methodology/approachThe research explores how attributes such as ...
Hashem Alshurafat, Husam Ananzeh, Jebreel Mohammad Al-Msiedeen, Claire Beattie   +3 more
doaj   +1 more source

The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility

Business Strategy and the Environment, EarlyView.
ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley   +1 more source

How board structure affects accrual and real earnings management in Ethiopia

Discover Sustainability
This study investigates the effect of board structure on accrual and real earnings management in Ethiopia. Before the enactment of Proclamation No. 1248/2021 and the subsequent official market launch in 2025, Ethiopia’s capital market operated under ...
Muhammed Yismaw, Arega Seyoum, Abebe Menberu   +2 more
doaj   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

Board of directors and earnings manipulation: evidence from regulatory change

Future Business Journal, 2022
The purpose of this paper is to examine the effect of the board of directors’ related clauses such as independence, female director, CEO Duality and the expertise of director included in the Code of Corporate Governance 2017 (CCG-2017) on earnings ...
Sattar Khan, Yasir Kamal, Muhammad Abbas, Shahid Hussain   +3 more
doaj   +1 more source

Editorial

Cuadernos de Administración, 2021
The high increases in freight transportation costs worldwide have generated a container crisis, impacting the global supply chains due to fast-increasing product prices.
John Willmer Escobar
doaj   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

Business Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun, Frank Kwabi, Neelu Seetaram   +2 more
wiley   +1 more source

Linking Corporate Ethics to Eco‐Innovation in SMES: The Mediating Role of Strategic Alliances and the Value Proposition

Business Strategy and the Environment, EarlyView.
ABSTRACT The ongoing deterioration of environmental quality and depletion of natural resources call for urgent corporate action towards sustainability. This study examines how corporate ethics influence eco‐innovation outcomes among small‐ and medium‐sized enterprises (SMEs) in the Spanish electronic components industry, considering the mediating roles
José Luis Ferreras‐Méndez, Francisco Javier Ortega‐Colomer   +1 more
wiley   +1 more source