Results 121 to 130 of about 29,766 (313)

Diversity and Inclusion Standards: Exploring Drivers and Determinants of Adoption of ISO 30415:2021 and UNI/PdR 125:2022 in Italian SMEs

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the adoption of Diversity and Inclusion (D&I) standards among Italian small and medium‐sized enterprises (SMEs), focusing on the international guideline ISO 30415:2021 and the national certification UNI/PdR 125:2022. Using survey data from 866 SMEs across six manufacturing and service industries and applying descriptive
Laura Bravi, Gail Denisse Chamochumbi Diaz, Giada Pierli   +2 more
wiley   +1 more source

Do ESG‐Related Managerial Capabilities Pay Off for SMEs? Evidence From the Small and Medium‐Sized Enterprise ESG Capability Measure (SM‐ESG)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Large companies have a long track record of environmental, social, and governance (ESG) initiatives, whereas many small and medium‐sized enterprises (SMEs) lag in adopting sustainability‐related practices, often acting voluntarily or in response to stakeholder pressures and incentives.
Vivien Csapi, Mónika Galambosné Tiszberger, Gábor Márkus, Ákos Tóth‐Pajor, Petra Putzer   +4 more
wiley   +1 more source

Comovements in Stock Prices and Comovements in Dividends [PDF]

Simple efficient markets models imply that the covariance between prices of speculative assets cannot exceed the covariance between their respective fundamentals unless there is positive information pooling. Positive information pooling occurs when there
Robert J. Shiller
core  

Autonomous Leadership: How Board Independence Shapes Machine Learning Based Corporate Culture in Thailand

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate culture is a critical driver of corporate social responsibility, shaping how firms internalize sustainability, social and environmental concerns, yet its governance antecedents are less understood. Motivated by the need to understand how governance structures affect organizational values and behavior, we explore the relationship ...
Sirimon Treepongkaruna, Stefano Starita
wiley   +1 more source

Dividend policy of Indonesian listed firms: the role of families and the state

, 2018
We investigate factors influencing the dividend policy of the listed Indonesian firms by focusing on agency costs and ownership structure. Our study finds that firms with higher conflicts of interest among managers and shareholders pay lower dividends ...
Guney, Yilmaz, Abdul Moin, Meryem Duygun, Duygun, Meryem, Moin, Abdul, Yilmaz Guney   +5 more
core   +1 more source

CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley   +1 more source

Why individual and professional investors want dividends

, 2009
First paragraph: The finance literature abounds with theories of why investors want, do not want or should not want corporations to pay dividends. Researchers from Lintner (1956) to Brav, Graham, Harvey and Michaely (2005) ask managers why they pay ...
Dong, M., Dong, Ming, Veld, Chris, Robinson, Chris, Veld, C., Robinson, C.   +5 more
core  

Is It Possible to Create Financial Value Through Sustainability Strategies in Asset Management? The View of Occupational Pension Funds

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García, Beatriz Fernández‐Olit, Elena Mañas‐Alcón, Óscar Montes‐Pineda   +3 more
wiley   +1 more source

Family Control and Ownership, Corporate Culture, and ESG Performance in Thailand

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Motivated by the growing importance of environmental, social, and governance (ESG) performance in emerging markets, we examine how family control and ownership, together with corporate culture, influence the ESG performance of publicly listed firms in Thailand.
Sirimon Treepongkaruna, Stefano Starita, Kam Fong Chan   +2 more
wiley   +1 more source

Scalable Reverse Converters for the Moduli Set {2n+1−1,2n−1,2n−1−1}$$ \left\{{2}^{n+1}-1,{2}^n-1,{2}^{n-1}-1\right\} $$ (n$$ n $$ Even)

International Journal of Circuit Theory and Applications, EarlyView.
This work explores the conversion from residues to binary representation in RNS using the Chinese remainder theorem (CRT) or mixed radix conversion (MRC) algorithms. The proposed approach relocates CRT multiplicative inverses to the arithmetic stage without extra cost, improving scalability while achieving speedups over state‐of‐the‐art MRC ...
Gabriel B. M. Fernandes, Hector Pettenghi, Lucas R. Kieslich   +2 more
wiley   +1 more source