Results 151 to 160 of about 581,656 (245)

Managerial short-termism, firm-level financial instability, and socioeconomic determinants of health: evidence from Chinese listed firms. [PDF]

Front Public Health
Li YC, Tang CH.
europepmc   +1 more source

Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng, Wenjia Tang, Liang Zhao, Salwa Saleh Almasabi, David Kalisz   +4 more
wiley   +1 more source

Voluntary disclosure, banking stability, and AI-augmented forensic accounting: an exploratory econometric and machine-learning study of Palestinian banks. [PDF]

Front Big Data
Razia BS, Jadallah NI, Zureigat Q, Khamis R, Awwad BS.   +4 more
europepmc   +1 more source

Disclosure, Verification, and Value: The Impact of Climate Risk Disclosure on Institutional On‐Site Research and Economic Consequences

Business Strategy and the Environment, EarlyView.
ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang, Chante Jian Ding, Abdullahi D. Ahmed   +2 more
wiley   +1 more source

Algorithmic Management and Gig-Worker Sentiment over Time: A Comparative Analysis of Literature and Computational Evidence. [PDF]

Behav Sci (Basel)
Batu NM, Alan H, Tonguç G, Kaya N, Özekicioğlu H, Sönmez S, Topuz H.   +6 more
europepmc   +1 more source

The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

How Does Less Unethical Behavior Happen? The Moderating Role of Pay Satisfaction on the Disappearance of the Moral Slippery Slope Effect. [PDF]

Psych J
Wu Y, Sun B, Fan L, Tan S, Ou H, Lin Y.
europepmc   +1 more source

Firm‐Level Climate Risk and Stock Price Crash: Does Investor Attention or Sentiment Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study moves beyond traditional crash‐risk channels focused on managerial bad‐news hoarding to examine how firm‐level climate risk translates into stock price crashes through investor behaviour. Using a novel text‐based measure of climate exposure extracted from earnings call transcripts, we capture firm‐specific regulatory, physical and ...
Hoa Phan, Nhan Huynh, Cuong Nguyen, Nirav Parikh, Lurion de Mello   +4 more
wiley   +1 more source

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source

Climate Change Exposure and the Discipline of Capital Structure: Evidence From Managerial Leverage Distortion

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley   +1 more source