Results 111 to 120 of about 218,635 (336)

Sustainability Reporting and External Assurance: Evidence From UK Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh, Wael Hadid, Lei Chen, Akrum Helfaya   +3 more
wiley   +1 more source

Centralisation of financial decision-making on public hospitals in the Eastern Cape province

Africa’s Public Service Delivery & Performance Review
Background: The formal introduction of national health insurance in 2011 is making significant progress in South Africa. However, coronavirus disease 2019 (COVID-19) and the current financial situation pose a new challenge to South Africa’s ailing public
Thanduxolo Fana, Mosekama O. Mokhele
doaj   +1 more source

The role of corporate governance and boards in organisational performance

, 2010
For more than two decades, successive UK governments have been concerned with modernising the delivery of public services and seeking performance improvements.
Chambers, Naomi, Cornforth, Chris
core   +1 more source

One Size Still Does Not Fit All: Configuration Pathways of Environmental, Social, and Governance and Board Diversities for Higher Firm Performances Across One‐ and Two‐Tier Systems

Business Strategy and the Environment, EarlyView.
ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu, Dominika Brozkova, Tarlan Ahmadov, Susanne Durst, Viktor Prokop   +4 more
wiley   +1 more source

40 Years of FOIA, 20 Years of Delay: Oldest Pending Freedom of Information Requests Date Back to the 1980s [PDF]

, 2007
Presents findings from the Knight Open Government Survey, which surveys government offices and agencies on the status of their public information requests, and finds that extensive backlogs ...
Catherine Nielsen
core  

Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa, Ahmed Saleh, Ahmed Hassan Ahmed   +2 more
wiley   +1 more source

Audit report on the Iowa Egg Council for the years ended June 30, 2011 and 2010 [PDF]

, 2012
Audit report on the Iowa Egg Council for the years ended June 30, 2011 and ...

core  

Environmental Credit Risk, Climate Change and Bank Performance: Evidence From a Global Panel of Banks

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti, Erhan Kilincarslan, Jiafan Li   +2 more
wiley   +1 more source

Audit committee financial expertise and real earnings management via accretive repurchases: does CEO power matter?

Humanities & Social Sciences Communications
This study investigates the association between audit committees’ (ACs) financial expertise and the implementation of accretive repurchases as a strategic method for real earnings management (REM).
Abdulsalam Saad Alquhaif, Rayed Obaid Alobaid   +1 more
doaj   +1 more source

Pengaruh Chief Executive Officer Gender, Chief Executive Officer Financial Gender, dan Efektivitas Komite Audit Terhadap Ketepatan Waktu Pelaporan Keuangan [PDF]

, 2021
Ilfi Nurdiana
openalex