Results 261 to 270 of about 8,015,859 (403)
Effect of Earnings Management on the Firm Value of the Listed Nigerian Oil and Gas Companies
, 2022 Ahmed Adamu, Imran Ali
openalex +2 more sources
Examining Airlines' Environmental and Social Disclosure: Does Board Gender Diversity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the influence of board gender diversity (BGD) on environmental and social disclosure (ESD) within the airline industry, an area that remains underexplored despite increasing stakeholder scrutiny. We apply automated textual analysis to annual reports of Skytrax's top global airlines from 2016 to 2022 to measure the ...
Enoch Opare Mintah +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In the tourism and transportation (T&T) industries, female directors' contributions are undervalued despite the strong emphasis on board gender diversity in management research. We investigate whether the impact of multiple board gender diversity measures on environmental, social, and governance (ESG) practices varies between shareholder‐ and ...
Akrum Helfaya, Phuong Bui, Ahmed Aboud
wiley +1 more source
Is the Devil in the Details? The Impact of ESG Controversy Materiality on Firm Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the consequences of material and immaterial environmental, social, and governance (ESG) controversies on a firm's financial performance and examines whether a country's regulatory quality contextually moderates this relationship.
Angela Karr, Jangwoon Kim, Taewoo Roh
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Logistics service providers (LSPs) can support the transition to a circular economy (CE) through their visibility over and facilitation of resource flows between supply chain (SC) actors. However, the proliferation of CE‐related terms, compounded by a manufacturer‐centric focus on CE culminating in knowledge siloes that result in an overall ...
Orsolya‐Anna Mate +3 more
wiley +1 more source
Evidence from Auditors about Managers' and Auditors' Earnings-Management Decisions
, 2001 Mark W. Nelson +2 more
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Due to its activities' severe environmental and social consequences, the fashion industry urgently needs transformation. The shift to a circular economy is widely recognised as a key solution, with circular fashion offering a pathway to reshape the industry's dominant linear model.
Ines Kaivonen +2 more
wiley +1 more source
Big Bath Earnings Management: The Case Of Goodwill Impairment Under SFAS No. 142
, 2011 Charles E. Jordan, Stanley J. Clark
openalex +2 more sources
Shades of Green Labeling: A Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability labels are a signal of firms' commitment to environmental, social, and governance (ESG) related goals and can be driven by firms' ESG strategy. There is a multitude of labeling schemes leading to calls for either a simplified, overarching sustainability label or greater harmonization across the existing labels.
Roopali Bhatnagar +3 more
wiley +1 more source