Results 41 to 50 of about 4,632 (269)

Impact Measuring in Sustainable Ventures: A Process Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann, Esther Salvi, Frank‐Martin Belz   +2 more
wiley   +1 more source

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos, Camila Lima Bazani, Pablo Zambra   +2 more
wiley   +1 more source

PENGARUH FAKTOR FINANCIAL DAN NON-FINANCIAL TERHADAP FINANCIAL DISTRESS (STUDI PADA INDUSTRI FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021) [PDF]

, 2023
Tujuan penelitian ini adalah untuk menguji pengaruh CEO education, CEO expertise, leverage, dan operating cash flow terhadap kondisi financial distress pada industri food and beverage yang terdaftar di BEI Periode 2016 s.d. 2021.
NADIA INDAH OKTAVIANI, .
core   +2 more sources

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

CEO’s financial and accounting expertise on earning quality: The moderating role of audit quality

WSB Journal of Business and Finance
Abstract This study examined the moderating role of audit quality on the relationship between the CEO’s accounting and financial expertise and earnings quality. We use the least squares method to perform a sample regression of 652 companies listed on the Vietnam Stock Exchange from 2017 to 2022. The results show a significant positive
T. K. Loan Nguyen, Pham Xuan Dong, Hoang Thi Lien Phuong   +2 more
openaire   +1 more source

PENGARUH GENDER CHIEF EXECUTIVE OFFICER (CEO), FINANCIAL EXPERTISE CEO, GENDER KOMITE AUDIT, FINANCIAL EXPERTISE KOMITE AUDIT DAN UKURAN KOMITE AUDIT TERHADAP AUDIT DELAY (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017) [PDF]

, 2018
This research examines the impact of chief executive officer (CEO) gender, CEO financial expertise, audit committee gender, audit committee financial expertise, and audit committee size on audit delay.
NURLISA AFRILIANA
core  

Circular Economy Pathways for Airport Climate Change Mitigation

Business Strategy and the Environment, EarlyView.
ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli, Davide Calandra, Federico Lanzalonga, Paolo Biancone   +3 more
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

Growth Strategy of Circular Startups

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular startups (CSUs) play a crucial role in the circular transition by developing circular business models (CBMs) that minimise resource use and narrow material and energy loops. However, empirical research on how CBMs shape growth strategies and how ecosystems enable or constrain scaling remains limited.
Gustavo Dalmarco, Ana Inês, Carolina de Sousa Resende, Ricardo Zimmermann   +3 more
wiley   +1 more source