Results 61 to 70 of about 191,852 (255)

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source

Board Gender Diversity, CEO Characteristics, And Earning Management In The Banking Sector

open access: yesJurnal Akuntansi
The study examines the effect of board gender diversity and CEO characteristics – CEO age, CEO tenure, and CEO compensation – on earning Management in the banking sector listed on the Indonesian Stock Exchange in 2019-2022.
Dara Salsabilla   +3 more
doaj   +1 more source

The impact of CEO power on the relationship between board independence and financial performance [PDF]

open access: yesMaǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ
The current study aimed to examine the impact of CEO power on the relationship between board independence and financial performance within Egyptian-listed companies.
ريهام عاطف عبدالوهاب اسماعيل   +2 more
doaj   +1 more source

Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while ...
Karim Mahran   +3 more
wiley   +1 more source

CEO Characteristics, Carbon Disclosure and Earnings Management in China: The Role of Risk Tolerance and Environmental Uncertainty

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng   +4 more
wiley   +1 more source

CEO CHARACTERISTICS AND CORPORATE PERFORMANCE OF THE MALAYSIAN SHARIAH-COMPLIANT COMPANIES

open access: yesInternational Journal of Industrial Management, 2018
This study attempts to examine the relationship between the CEO characteristics and the corporate performance of the Malaysian companies. These CEO characteristics are supported by the upper echelons theory and accountability theory. The findings reveal
Juliana Anis Ramli   +1 more
doaj   +1 more source

CEO Turnover and Relative Performance Evaluation [PDF]

open access: yes
This paper examines whether CEOs are fired after bad firm performance caused by factors beyond their control. Standard economic theory predicts that corporate boards filter out exogenous industry and market shocks to firm performance when deciding on CEO
Fadi Kanaan, Dirk Jenter
core  

From Managing Innovation to Governing Value: Reconceptualizing the Role of Intellectual Property in the Sustainable Business Model

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The role of intellectual property (IP) in promoting or hindering sustainable innovation now forms a topical issue in innovation management. Its role in the sustainable business model remains imperfectly understood however, creating a simplified view of IP in relation to corporate sustainable development. Hence, this study sought to examine how
Sarah van Santen
wiley   +1 more source

Corporate Environmental Innovation and Environmental Decoupling: International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates whether environmental innovation reduces environmental decoupling, defined as the mismatch between a company's environmental disclosures and its actual environmental performance. Drawing on legitimacy theory, we argue that environmental innovation represents a substantive organizational response that reduces companies ...
Rasmi Meqbel   +3 more
wiley   +1 more source

Beyond Carbon: Corporate Environmental Performance Across Multiple Domains

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine corporate environmental performance (CEP) as a multidimensional system rather than isolated outcomes. Combining institutional and behavioral perspectives, we analyze four domains—CO2 emissions, waste, energy, and water—using S&P 500 firms that disclosed data on all four domains (2006–2024).
Rei Uchida, Murali Chari
wiley   +1 more source

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