Results 31 to 40 of about 7,168 (264)

CEO CHARACTERISTICS AND CORPORATE PERFORMANCE OF THE MALAYSIAN SHARIAH-COMPLIANT COMPANIES

International Journal of Industrial Management, 2018
This study attempts to examine the relationship between the CEO characteristics and the corporate performance of the Malaysian companies. These CEO characteristics are supported by the upper echelons theory and accountability theory. The findings reveal
Juliana Anis Ramli, Khairul Nizam Surbaini   +1 more
doaj   +1 more source

Data of CEO power, chair-CEO age dissimilarity and pay gap of Chinese listed firms

Data in Brief, 2020
This data describes the raw and processed information such as salary, power, and age of the CEO and the chairman between 2009 and 2018 in China's listed firms. The data set contains the data of variables based on the characteristic of the firm, personal,
Jiajun ZHU, Jing GAO, Hongping TAN
doaj   +1 more source

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
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

CEO Turnover and Earnings Management: Can Board Gender Diversity Restraining Earnings Management?

Jurnal Ilmiah Akuntansi dan Bisnis
This study investigates at how CEO turnover affects earnings management. Additionally, this study examines at gender diversity as a moderator of the effect of CEO turnover on earnings management.
S, Patricia Febrina Dwijayanti, Hendra Wijaya   +1 more
doaj   +1 more source

Better in the Shadows? Public Attention, Media Coverage, and Market Reactions to Female CEO Announcements

Sociological Science, 2021
Combining media coverage data from approximately 17,000 unique media outlets with the full population of CEO appointments for U.S. publicly traded firms between 2000 and 2016, we investigate whether female CEO appointments garner more public attention ...
Edward Bishop Smith, Jillian Chown, Kevin Gaughan   +2 more
doaj   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
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

CEO psychological biases, firm performance and alternative mechanisms in transition economies: Evidence from Malaysia

Cogent Business & Management
This study examines the impact of CEO psychological biases (narcissistic and hubristic) in CEOs on a firm’s performance measured by long-term investor value appropriation (LIVA) in Malaysia. Based on a sample of 560 Malaysian firms for 2007–2022, we find
Saif-Ur Rehman, Rachid Alami, Naseem Abidi   +2 more
doaj   +1 more source

Company Location, Business Environment and Digital Maturity as Drivers of Environmental Innovation in Business

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas, Juan Herrera‐Ballesteros, Pedro Mota Veiga, Rui Silva Rodrigues   +3 more
wiley   +1 more source