Results 111 to 120 of about 191,852 (255)

Buyer–Supplier Relationships in the Modern Supply Chain: Exploring Professionals' Perspectives on Power Balance in Pursuit of Decarbonization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Decarbonization is a contemporary and critical organizational agenda for meeting climate change goals, but little is known about how strategies deployed to meet decarbonization goals interact with employees' agentic capacities and coping strategies, particularly in the context of supply chain pressures and power dynamics.
Anushree Tandon   +3 more
wiley   +1 more source

Interrelation between human capital management and ESG engagement: evidence from S&P 500 firms

open access: yesHumanities & Social Sciences Communications
This study investigates the relationship between human capital management strategies and corporate sustainability commitments while also examining the moderating role of CEO tenure in shaping this relationship.
Xinyu Cai   +3 more
doaj   +1 more source

CEO Demographics and Corporate Cash Holdings: Evidence from Banking Companies in Indonesia

open access: yesAccounting Analysis Journal
Purpose: The study examines the impact of CEO demographics on corporate cash holdings in the Indonesian banking industry, focusing on CEO tenure, age, education, and gender.
Amrie Firmansyah, Nafis Dwi Kartiko
doaj   +1 more source

Pengaruh CEO Tenure terhadap Audit Fee [PDF]

open access: yes
This study examines the effect of CEO tenure on audit fees in two different periods, the first three years and the final year of the CEOs’ service. Those two periods were chosen because the CEOs’ are more likely to show high risk-taking behavior and ...
Kalanjati, Devi Sulistyo   +1 more
core   +1 more source

Business Strategy and Corporate Waste Outcomes: The Moderating Role of Board Gender Diversity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firm‐level drivers of corporate waste remain underresearched relative to other sustainability topics, such as carbon emissions and environmental, social, and governance (ESG) disclosure. Moreover, the role of female directors on corporate boards in this realm is also underexplored.
Ya Luo   +3 more
wiley   +1 more source

What influences the Changes in REIT CEO Compensation?: Evidence from Panel Data [PDF]

open access: yes
This study examines what influences the changes in REIT CEO compensation using the following performance measures: average three-year total returns to shareholders, market value added, Tobin's q, and change in funds from operations.
H. Shelton Weeks   +2 more
core  

The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam   +2 more
wiley   +1 more source

Post With Care: How Language Use Influences the Effectiveness of CEOs' Climate‐Related Messages on Social Media

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Chief executive officers (CEOs) play a pivotal role in shaping public discourse on climate change through social media, yet how their language use affects the effectiveness of climate‐related posts remains unclear. Drawing on schema‐congruity theory and leader role expectations, we conceptualize certainty in language as congruent and anxiety ...
Ellen Weber   +4 more
wiley   +1 more source

Fraud Hexagon and Fraudulent Financial Reporting in ASEAN Islamic Banks: Evidence from Indonesia, Malaysia, Brunei Darussalam, and the Philippines

open access: yesThe Indonesian Accounting Review
Fraudulent financial reporting in Islamic banks remains an important concern because Sharia compliance does not automatically eliminate governance weaknesses and managerial opportunism.
Nani Wahyuni, Taufik Akbar
doaj   +1 more source

Beyond the Board: Does CEO‐CFO Tenure Staggering Curb ESG Greenwashing?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing threatens the credibility of corporate environmental strategies and ESG disclosure by creating a disconnect between symbolic claims and substantive action. Existing research mainly focuses on external pressures and formal governance mechanisms, with limited attention to the relational structure of the top management team ...
Zhe Sun   +4 more
wiley   +1 more source

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