Results 61 to 70 of about 144,180 (308)
Institutional Ownership and Corporate Sustainability Performance—A Meta‐Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between institutional ownership (IO) and corporate sustainability performance (SP), addressing inconsistent findings in prior research and clarifying the boundary conditions of this relationship by testing a defined set of potential moderators.
Hans Henrik Scherer +2 more
wiley +1 more source
Do Audit Fees and Characteristics of CEO Decrease Audit Delay in Mandatory IFRS Adoption?
Binus 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 CEOs’ demographic characteristics affect firms’ risk-taking? Evidence from Jordan
Cogent Business & Management, 2022 The upper echelons theory suggests that directors’ characteristics, values, and professional experience have an impact on their perceptions, and thus their own decisions. Building on this theory, this study aims to examine the impact of CEOs’ demographic
Ruba Bsoul +4 more
doaj +1 more source
CEO gender, institutional context and firm exports
International Business Review, 2022 To what extent does the gender of Chief Executive Officers (CEOs) matter in the relationship between home country corruption and firm exports? Drawing on post-structural feminist and institutional theories, we employ self-reported micro-level and cross-country data from 4714 firms in 75 countries during 2008-2015 to examine how differences in ...
Audretsch, David B. +3 more
openaire +3 more sources
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
Business Research QuarterlyExtant research finds a ‘trickle down effect’ in CEO selection, whereby gender diversity in the boardroom begets gender diversity at the position of CEO. We build upon such work by incorporating other aspects of diversity, following Harrison and Klein’s (
Andre Havrylyshyn, Jason J Xiao
doaj +1 more source
Does CEO profile affect firm financial performance? A study of French firms [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: How do CEO characteristics affect firm financial performance, based on ROA, Tobin’s Q, and MTB? Motivation: In fact, it is important to study the different characteristics of the CEO, which can affect firm financial performance in the
Dhouha Bouaziz, Anis Jarboui
doaj +1 more source
Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions
Business Strategy and the Environment, EarlyView.ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano +3 more
wiley +1 more source
Chief executive officer characteristics and discretionary accruals in an emerging economy
Cogent 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
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 +3 more
wiley +1 more source