Results 71 to 80 of about 1,306 (217)

CORPORATE GOVERNANCE AND REAL EARNINGS MANAGEMENT IN NIGERIAN LISTED FINANCIAL FIRMS [PDF]

Oradea Journal of Business and Economics
The focus of the study is the examination of the relationship that exists between corporate governance and real earnings management in Nigerian listed financial firms, with attention on three corporate governance variables (board tenure, board expertise
Chinwuba A. Okafor, Killian O. Ogiedu, Edosa J. Aronmwan, Efafosa Ogboro   +3 more
doaj   +1 more source

The Relationship Between Board Diversity and Corporate Environmental Performance: A Meta‐Analysis

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The association between corporate governance mechanisms and corporate environmental performance has gained increasing academic engagement; however, existing empirical studies provide inconsistent results. This study aims at empirically summarizing the results of previous research on the relationship between different characteristics of board ...
My Hanh Doan, Paul Ludwig, Remmer Sassen, Luisa Altenburger   +3 more
wiley   +1 more source

CEO Overconfidence, Industry Competition, and ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley   +1 more source

How 1st‐Tier Suppliers Respond to Green Public Procurement Policies: An Empirical Analysis

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This article analyses how 1st‐tier suppliers to public organisations respond operationally to Green Public Procurement (GPP) policies. Through a multiple case study of 12 Italian firms operating in different sectors, we develop a classification of suppliers' responses, identifying two interrelated macro‐types: internal operations realignment ...
Antonio Cavallin Toscani, Andrea Vinelli
wiley   +1 more source

Managing with CARE: Family‐Level Outcomes of Environmental, Social, and Governance Practices in Family Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG practices offer various benefits for family firms; however, there has been limited focus on how these practices can specifically advantage the owning family. To address this gap, we conduct a multiple‐case study of six Italian family firms.
Rafaela Gjergji, Sofia Brunelli, Andrea Sanseverino, Salvatore Sciascia, Valentina Lazzarotti   +4 more
wiley   +1 more source

Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo, Chaofan Jin, Hongling Han, You Zhang, Yuqi Li   +4 more
wiley   +1 more source

CEO CHARACTERISTICS AND FINANCIAL REPORTING QUALITY IN LISTED CONSUMER GOODS COMPANIES IN NIGERIA

Gusau Journal of Accounting and Finance
This study investigates the connection between the CEO characteristics and the quality of financial reporting in Nigerian consumer goods companies. Data used was from the annual report of 10 consumer goods firms listed in the Nigeria Stock Exchange from
Nkiru Philomena Okika , Oyeneye Temitope Esther, Adedeji Daniel Gbadebo   +2 more
doaj   +1 more source

The Impacts of Chief Sustainability Officers' Structural Power on Corporate Social Responsibility Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Extant literature assumes that powerful executives can wield their influence with minimal opposition from lower‐power actors. We reconsider this assumption by incorporating the coalitional view in which lower‐power actors can mobilize coalitions to resist.
Nhan Huong Nguyen, Chenyang Li, Jihoon Shin   +2 more
wiley   +1 more source

Are CEO successors more likely to implement environmentally responsible behavior? Empirical evidence from listed companies in China

Humanities & Social Sciences Communications
Under the current background of “coordination between environmental protection and economic and social development”, how enterprises should respond to the national call to enhance environmental awareness, effectively fulfil environmental responsibilities,
Guiyu Bai, Peng Xu, Delin Meng
doaj   +1 more source

Governance Drivers of Fossil Fuel Divestment: Evidence From Global Banks

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Climate change poses increasing transition risks for the banking sector, as financial institutions remain exposed to fossil fuel activities despite growing sustainability commitments. This study examines whether corporate governance influences banks' decisions to adopt fossil fuel divestment policies.
Rosella Carè, Massimiliano Cerciello, Nathalie Lévy, Simone Taddeo   +3 more
wiley   +1 more source