Results 51 to 60 of about 7,168 (264)

Corruption Control and Corporate Hazardous Waste Emissions: Cross‐Country Evidence and the Moderating Role of Agenda 2030

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this study is to examine the impact of corruption control, as a public institutional mechanism, on hazardous waste emissions of private sector entities. We also examine the extent to which Agenda 2030 moderates the relationship. We analyse data from the top 500 global companies.
Babajide Oyewo   +3 more
wiley   +1 more source

Do Audit Fees and Characteristics of CEO Decrease Audit Delay in Mandatory IFRS Adoption?

open access: yesBinus Business Review, 2020
The research examined characteristics of CEO and audit fees on audit delay related to changes in mandatory IFRS adoption. In the setting, gender and audit fees were the level of risk tolerance, overconfidence, diligence, and monitoring intensity.
Rizal Mawardi, Laela Lanjarsih
doaj   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

open access: yesBusiness 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   +2 more
wiley   +1 more source

CEO Gender, Corporate Risk-Taking, and the Efficiency of Capital Allocation [PDF]

open access: yesSSRN Electronic Journal, 2012
We extend the literature on how managerial traits relate to corporate choices by documenting that firms run by female CEOs have lower leverage, less volatile earnings, and a higher chance of survival than otherwise similar firms run by male CEOs. Additionally, transitions from male to female CEOs (or vice-versa) are associated with economically and ...
Mara Faccio   +2 more
openaire   +4 more sources

Takeover Vulnerability and the Discipline of ESG Overinvestment

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi   +2 more
wiley   +1 more source

Chief executive officer characteristics and discretionary accruals in an emerging economy

open access: yesCogent Business & Management, 2022
The main aim of the current study is to examine the effect of Chief Executive Officer (CEO) characteristics on earnings management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period from
Marwan Altarawneh   +3 more
doaj   +1 more source

Understanding the Indirect Effects of Sustainable HRM: Cognitive and Relational Pathways to Engagement and Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how sustainable human resource management (SHRM) influences employee engagement and performance through distinct cognitive and relational mechanisms. While previous research has demonstrated positive associations between SHRM and employee outcomes, the processes through which these effects occur remain insufficiently ...
Daniel Roque Gomes   +4 more
wiley   +1 more source

Do Governance Structures Drive Green Building Adoption? A Machine Learning Approach With Random Forests

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the determinants of firms' propensity to adopt green buildings in the Euro Stoxx 300 and the S&P 500 indices, during 2012–2023. Using random forest binary classifiers, we assess the relative importance of financial, sectoral, geographic, and climate governance predictors and uncover nonlinear relationships often overlooked ...
María del Carmen Valls Martínez   +3 more
wiley   +1 more source

Beyond Greenwashing: Impact of Circular Economy Practices on Green Collaborative Practices and Sustainable Supply Chain Integration Through Green Value Co‐Creation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of circular economy practices, as a manifestation of corporate social responsibility, on green value co‐creation and its subsequent effects on green collaborative practices and sustainable supply chain integration between providers and customers.
Adriana Santos   +2 more
wiley   +1 more source

CSR moderation in the relationship between green investment, CEO gender, environmental cost, and firm value

open access: yesJurnal Akuntansi dan Auditing Indonesia
This study examines the impact of green investment, CEO gender leadership, and environmental expenses on business value, with corporate social responsibility (CSR) serving as a moderating factor. A quantitative methodology was used, with panel data from
Hendra Galuh Febrianto   +4 more
doaj   +1 more source

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