Results 11 to 20 of about 3,786 (173)
Sustainable Development, EarlyView.ABSTRACT This research investigates how board characteristics such as the number of women directors and the tenure of board members affect carbon footprint reporting and the moderating role that CEO influence plays in such relationships. Applying stakeholder and legitimacy theories, the analysis furthers a comprehensive view of how internal governance ...
Isabel Gallego‐Álvarez +2 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study examines the institutional determinants of environmental disclosure in the context of sustainable development and analyses the moderating role of board gender diversity in this relationship. Using an international sample of 26 countries over the period 2014–2023, we explore how macro‐level socioeconomic, cultural, political, and ...
Carmelo Reverte +2 more
wiley +1 more source
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study investigates the phenomenon of corporate social responsibility (CSR) decoupling, wherein firms' CSR disclosures diverge from their actual CSR performance, often resulting in misleading portrayals of environmental and social commitments commonly associated with greenwashing.
María Consuelo Pucheta‐Martínez +2 more
wiley +1 more source
Organized Crime, Corruption, and Economic Growth
Journal of Regional Science, Volume 65, Issue 2, Page 535-560, March 2025.ABSTRACT In this paper, we study the relationship between organized crime, corruption, and economic growth on a data set from Italian regions for the period 1996–2013. Our working hypothesis is that organized crime can embezzle part of the public expenditure aimed at productive uses by threatening and bribing public officers. To assess the consequences
Tamara Fioroni +2 more
wiley +1 more source
Review of Development Economics, EarlyView.ABSTRACT Weather variability and shocks pose significant challenges for tropical developing countries, making it crucial to understand their effects on consumption to address the existing deficiencies among the most vulnerable groups. This study examines the impact of weather variability and shocks on household consumption in Panama, utilizing repeated
Ambar Lineth Chavez Espinosa +1 more
wiley +1 more source
The Spatial Impact of Judicial Administration on Firms' Performance
LABOUR, Volume 40, Issue 3, Page 263-290, September 2026.ABSTRACT This paper investigates the indirect effects of judicial adminstration (JA) on neighbouring firms operating in southern Italian regions characterised by endemic organised crime. When a mafia‐affiliated firm is placed under JA, the sector‐specific relational networks it sustained are abruptly severed. Using difference‐in‐differences estimators,
Vincenzo Sessa
wiley +1 more source
Revista Cubana de Finanzas y Precios, 2017 Síntesis de actividades realizadas en el trimestre por los trabajadores del Ministerio de Finanzas y Precios.
Cira María de León Gil +2 more
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Business Strategy and the Environment, Volume 35, Issue 5, Page 7459-7483, July 2026.ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos +2 more
wiley +1 more source
, 2019 Las finanzas juegan un papel muy importante dentro del mundo empresarial, desde el punto de vista de la persona como desee verlo, tiene varias aceptaciones para su interpretación. Las finanzas pueden ser definidas como el arte y la ciencia de administrar el dinero.
+8 more sources