Results 151 to 160 of about 17,487 (291)

Does CEO Personal Environmental Value Matter?

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 1, Page 1456-1472, January 2026.
ABSTRACT Using the epidemiological approach to estimate CEOs' personal environmental value, we examine whether and how it impacts a firm's environmental performance. The results show that CEOs' personal environmental value has a significant and positive influence on environmental performance. Further analysis shows that when firms suffer from a decline
Christian Harding   +2 more
wiley   +1 more source

Sustainable Dividend Policies and CSR Disclosure: How Strategic Investors Influence Wealth Distribution

open access: yesCorporate Social Responsibility and Environmental Management, Volume 33, Issue 1, Page 786-805, January 2026.
ABSTRACT This study investigates how strategic investors influence the relationship between corporate social responsibility (CSR) disclosure and dividend policy in US firms. Drawing on agency and stakeholder theory, we conceptualize dividends not merely as financial signals but as instruments of stakeholder‐oriented wealth distribution.
Niklas Heinzel, Rainer Lueg
wiley   +1 more source

Signaling Sustainability, Inviting Scrutiny: How Sustainability Policies Shape the Focus of Shareholder Activism

open access: yesCorporate Social Responsibility and Environmental Management, Volume 33, Issue 1, Page 1214-1229, January 2026.
ABSTRACT This paper investigates whether and to what extent corporate sustainability policies attract shareholder activism—and whether such attention is general or selectively targeted. While sustainability initiatives are typically viewed as signals of legitimacy and ethical commitment, we argue that they may also heighten stakeholder expectations and
Maria Cristina Zaccone
wiley   +1 more source

Interaksi Debt To Equity Ratio, Current Ratio, Firm Size, Dan Dividend Payout Ratio

open access: yesJournal of Accounting Science, 2018
This research aims to know the effect of debt to equity ratio, current ratio, and firm size on the dividend payout ratio in State Owned Enterprises (BUMN). Secondary data is used in this research, while the sampling technique in is purposive. Criteria for samples are BUMN that is listed in Indonnesian Stock Exchange (BEI) in 2012-2014, having profit ...
openaire   +3 more sources

The Impact of Say‐On‐Pay on Firm Efficiency in Anglo‐Saxon Economies—Do CEO Personal Traits and CG Mechanisms Matter?

open access: yesInternational Journal of Finance &Economics, Volume 31, Issue 1, Page 129-150, January 2026.
ABSTRACT In this study, we explore how the personal traits of CEOs and corporate governance mechanisms moderate the link between say‐on‐pay (SOP) votes and various aspects of firm efficiency. Our sample consists of 1931 firms listed in four Anglo‐Saxon economies (i.e., USA, UK, Canada and Australia) during a period of notable regulatory changes.
Essam Joura   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy