Results 71 to 80 of about 8,264 (266)

Combination impact of managerial ability and power on real earnings management practices: Evidence from Indonesia [PDF]

BIO Web of Conferences
The purpose of this study is to examine the combination impact of managerial ability and power on real earnings management. First test between CEO ability to real earnings management.
Uzaimi Achmad, Asengbaramae Rowiyah, Abdurrahman Abdurrahman, Januarti Indira   +3 more
doaj   +1 more source

Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes

Business Strategy and the Environment, EarlyView.
ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang, Premkanth Puwanenthiren, Edward Jones, Hoang Long Phan, Abdelhafid Benamraoui   +4 more
wiley   +1 more source

The Street-Level Bureaucrats – an Analysis on the Future of the Romanian Front-Line Public Services

Perspective Politice, 2017
The study focuses on street-level bureaucrats in Romania and on their activity within public services. In this paper we will describe how the issue of discretionary power is tackle in emergency situations and the theoretical framework in the area.
Mihaela Victorita CARAUSAN
doaj  

The Moderating Role of Strategic Investment in R&D and Advertising in Firms' ESG–Performance Relationship

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah, Saeed Akbar, Sardar Ahmad   +2 more
wiley   +1 more source

ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali, Oriana Ciani, Simone Ghislandi   +2 more
wiley   +1 more source

European public administration under the principles of legality, proportionality and subsidiarity

EIRP Proceedings, 2009
Within the European Union order, the national public administrations play a very important role.They are responsible for the enforcement and the control of the execution of the policies of the EuropeanCommunities, in all the states of the European Union,
Mihaela Cărăusan
doaj  

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Artificial Intelligence and Administrative Discretion: Exploring Adaptations and Boundaries

European Journal of Risk Regulation
This paper explores the necessary adaptations to the theory of administrative discretion when using AI systems. Regulatory frameworks in the EU, US, and Spain do not prohibit the application of AI in discretionary decision-making.
Juan Carlos Covilla, Herwig C.H. Hofmann, Felix Pflücke   +2 more
doaj   +1 more source

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos, Camila Lima Bazani, Pablo Zambra   +2 more
wiley   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source