Results 121 to 130 of about 4,314 (300)
Do tax havens affect the usage of share buybacks schemes?
Annals of Public and Cooperative Economics, EarlyView.Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley +1 more source
This study analyzes how the management of PT. Taspen (Persero) aligns with the fiduciary duty principle by its board of directors. The research problems in this study are how the fiduciary duty principle is applied in managing PT.
Muhammad Adrian Ilham Ramadhan +1 more
core +1 more source
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Responsible leadership can be manifested in a variety of ways but we lack understanding of what drives this variation and what the implications are of different approaches. In this conceptual article, we develop a novel typology of responsible leadership approaches based on leaders' different perceived obligations as experts, facilitators, and
Christian Voegtlin, Andrew Crane
wiley +1 more source
交大法學評論ESG 投資在近年來成為顯學，投入 ESG 相關金融商品的資金更是逐年成長。機構投資人作為投資人與公司間之中介角色，一方面有足夠的股份可以影響公司經營階層的決策，另一方面也需要回應客戶的要求，因此在 ESG議題的實踐扮演著關鍵的角色。當機構投資人採行ESG投資時，其將有可能因為考量ESG議題，而未優先考量投資報酬率，這樣的作法與機構投資人的受託義務出現潛在的衝突。此緊張關係也導致部分機構投資人，因為受託義務之不確定性，對於 ESG 投資躊躇不前。是以，受託義務與 ESG 投資之間的關係為何 ...
張景儒 Chin-Ru (Eric) Chang
doaj
Algorithmic accountabilities and health systems: A review and sociomaterial approach
Big Data & SocietyThe perceived importance and difficulty of accounting for algorithms in health systems continues to inform scholarship and practice across diverse fields.
Joseph Donia
doaj +1 more source
Breach of Fiduciary Duty: On Justifiable Expectations of Loyalty and Their Consequences
, 2006 This paper covers three distinct but inter-related topics. These are: (1) the functions served by characterizing breach of fiduciary duty as a tort; (2) how best to define a fiduciary relationship in light of the range of situations in which one party is
DeMott, Deborah A.
core
Bioethics, EarlyView.ABSTRACT Artificial intelligence (AI) is increasingly embedded in healthcare in a variety of ways, ranging from semi‐autonomous decision support systems to the various visions of completely autonomous clinical systems. This article explores the ethical and legal issues that accompany this shift and argues that traditional ways of understanding medical ...
Man Teng Iong
wiley +1 more source
Democratising Multi‐Projector Displays
Computer Graphics Forum, EarlyView.Spatially augmented reality (SAR) transforms large, surround, collaborative experiences out of VR/AR headsets to the real world by merging content from projectors with the physical environment. This detailed state‐of‐the‐art survey reports on the advancements in multi‐projector aggregation and hardware technologies used to achieve SAR and build ...
Aditi Majumder, Muhammad Twaha Ibrahim
wiley +1 more source
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue We examine how women's representation on boards (WRB) shapes board processes (effort norms, cognitive conflict, and use of knowledge and skills) and how board chairs' leadership moderates those relationships. Our theory integrates insights from information processing theory with intergroup threat theory.
Claude Francoeur +3 more
wiley +1 more source
The Role of Governance and Delegation in Climate Change Transparency by European Pension Funds
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue We examine the key governance and delegated management factors that incentivize 50 large European pension fund organizations to align their climate reporting with the Task Force for Climate‐Related Financial Disclosures (TCFD) guidelines.
Jesper Lindgaard Christensen +2 more
wiley +1 more source