Results 171 to 180 of about 16,530 (303)

THE INFLUENCE OF CEO EX-AUDITOR BACKGROUND, CEO EXPERT POWER, AND CEO OWNERSHIP POWER ON FINANCIAL STATEMENT READABILITY

open access: yes
This study examines the influence of three CEO characteristics—prior experience as an auditor (Ex-Auditor), expert power, and ownership power—on the readability of financial statements in the banking sector in Indonesia.
Oliandes Sondakh   +2 more
core  

Top Management Environmental Concern, Eco‐Product Development Effectiveness and Firms' Environmental Performance: The Paradoxical Moderating Role of Environmental Information Sharing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the combined effect of top management environmental concern and eco‐product development effectiveness on firms' environmental performance. The study also considers the moderating impact of environmental information sharing on this process.
Ayodele C. Oniku   +4 more
wiley   +1 more source

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

Sustainable Innovation and Impact on Triple Bottom Line Performance: Are Innovation Types Simple Mediators?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the way sustainable innovation, conceptualized as a second‐order construct integrating sustainable orientation and innovation culture, impacts triple bottom line (TBL) performance. It also examines the mediating roles of product, process, organizational, and marketing innovations.
Nuno Fernandes Crespo   +1 more
wiley   +1 more source

Corporate Social Responsibility Impact on Tax Avoidance: Empirical Evidence from Vietnam

open access: yesIanna Journal of Interdisciplinary Studies
Background: Corporate social responsibility (CSR) has received increasing attention recently, with several studies attempting to explore the relationship between CSR and tax avoidance, with mixed results.
Diem Ngo
doaj  

Human Agency Drivers for Eco‐Innovation: The Role of Environmental Entrepreneurship Orientation and Green Human Resource Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how human agency drives eco‐innovation by analyzing the mediating role of green human resource management (HRM) in the relationship between environmental entrepreneurship orientation (EEO) and eco‐innovation. By integrating resource orchestration theory with the Ability–Motivation–Opportunity (AMO) framework, the study ...
Ana Labella‐Fernández   +3 more
wiley   +1 more source

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