Results 201 to 210 of about 66,504 (310)

An Enhanced Integrated Reporting Framework: Insights From a Critical Analysis of the Recent Research Literature

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta   +2 more
wiley   +1 more source

Credit Market Frictions and Bankruptcy Law Design—Implications for Korea*

open access: yesAsia-Pacific Journal of Financial Studies, EarlyView.
Abstract Bankruptcy law design has important implications for financial markets and economic growth. As bankruptcy law design interacts with local economic and political conditions, it is important to consider these factors when designing optimal bankruptcy law.
David Schoenherr
wiley   +1 more source

Enhancing the Ethical Culture of Organizations: A Longitudinal Study Using a Comprehensive Ethics Training

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT A supportive ethical culture (EC) can encourage moral behavior among employees and help them avoid wrongdoing. One option for fostering EC is ethics training; its longer‐term effectiveness, however, has rarely been examined, especially in countries lacking strong regulatory environments.
Pablo Ruiz‐Palomino   +3 more
wiley   +1 more source

Independent Board of Directors Group Faultlines and CSR: Evidence From India

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study, leveraging group faultline and upper echelons theories, explores how relation and task‐based faultlines among independent board members influence CSR investment under the contingency effect of the financial slack of the firms. This study, leveraging the concept of group faultline and upper echelons, first hypothesizes how the supra‐
Arpita Agnihotri, Saurabh Bhattacharya
wiley   +1 more source

From Rating System to Thought Leadership: The Evolution of the Canada Green Building Council

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Green Building Social Movement Organizations encourage the adoption of green buildings, primarily by promoting sustainability rating tools. While numerous papers have explored the market impact of these sustainability rating tools, very few have examined either the lengthy and protracted process of their selection and enrollment by ...
J. J. McArthur   +2 more
wiley   +1 more source

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