Results 51 to 60 of about 4,632 (269)
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 +3 more
doaj +1 more source
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
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
CEO attributes and firm liquidity: The interactive role of female executives
Social Sciences and Humanities OpenInvestigating interactions among female CEOs across different industries provides new insights into how female leadership impacts liquidity differently by sector, thereby enriching the existing literature on gender-based financing decisions.
Hien Thi Thu Nguyen +2 more
doaj +1 more source
Corporate Reporting Transparency, Board Independence and Expertise, and CEO Duality
, 2013 Compared to audit committee composition, relatively little research has been devoted to analyzing the role board composition and having one person serve as the CEO and chairman (CEO duality) play in improving corporate reporting transparency.
Felo, Andrew J.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Audit Committees and Financial Reporting Quality [PDF]
, 2013 This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core
Business Strategy and the Environment, EarlyView.ABSTRACT Although artificial intelligence (AI) is increasingly being touted to assist organizations, AI integration for sustainability efforts has been limited AND sporadic and tends to follow an ad hoc strategy. The existing literature therein focuses on the technological capabilities of AI, overlooking how organizations make sense of and ...
Amanda Balasooriya, Darshana Sedera
wiley +1 more source
The impact of corporate governance on cross-border payment fraud: Evidence from Vietnamese commercial banks [PDF]
Banks and Bank SystemsType of the article: Research Article AbstractThe rapid expansion of cross-border payments driven by digital banking and e-commerce has increased banks’ exposure to payment fraud, intensifying governance challenges in emerging-market financial systems ...
Thao Thi Le
doaj +1 more source
CEO Dismissals and Financial Restatements: The Role of Ethical Governance and Board Dynamics
This study re-examines the relationship between CEO dismissals and financial restatements using a new, comprehensive dataset covering S&P 1500 firms from 2000 to 2018.
Gao, Ru Tina +2 more
core +1 more source