Results 1 to 10 of about 75,891 (48)

Connecting the Sustainable Development Goals to firm-level sustainability and ESG factors: The need for double materiality

open access: yesBusiness Research Quarterly, 2022
In this essay, we connect the United Nations’ Sustainable Development Goals (SDGs)—an extensive collection of society-level goals and targets aimed at addressing grand challenges and achieving global sustainability by 2030—to firm-level sustainability ...
Javier Delgado‐Ceballos   +3 more
semanticscholar   +1 more source

Governance of global value chains after the Covid-19 pandemic: A new wave of regionalization?

open access: yes, 2021
The disruption of the trade and investment activities of multinational enterprises as a consequence of the Covid-19 pandemic has reinvigorated the debate on the configuration of global value chains (GVCs) as well as the risks and challenges associated ...
José Pla‐Barber   +2 more
semanticscholar   +1 more source

Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners

open access: yesAuditing, 2023
Using the Chinese setting where two partners are assigned to lead each engagement, we find that gender-diverse partner pairs improve audit quality compared to same-gender partner pairs.
Yumin Karen Zhang Perry   +2 more
semanticscholar   +1 more source

The role of national culture as a lens for stakeholder evaluation of corporate social performance and its effect on corporate reputation

open access: yesBusiness Research Quarterly, 2021
Studies have shown that corporate social performance (CSP) is an antecedent of corporate reputation, acting as a signal that affects stakeholders’ perceptions and expectations about a firm’s future behavior.
Clara Pérez‐Cornejo   +2 more
semanticscholar   +1 more source

Rethinking Measurement of Pay Disparity and Its Relation to Firm Performance

open access: yesAccounting Review, 2019
I develop measures of firm-level pay disparity and examine their relation to firm performance. Using comprehensive compensation data for a large sample of firms, I find no statistically significant relation between the ratio of CEO-to-mean employee ...
Ethan Rouen
semanticscholar   +1 more source

Wellness Programs, Perceived Organizational Support, and Their Influence on Organizational Performance: An Analysis Within the Framework of Sustainable Human Resource Management

open access: yesSAGE Open
The wellbeing of employee has become a challenge associated with working towards sustainable human resource management. This study, therefore, focuses on analyzing the role played by companies’ wellness practices as an important part of the social ...
Isidro Peña   +3 more
semanticscholar   +1 more source

Grand challenges in management research: Attributes, achievements, and advancement

open access: yesAustralian Journal of Management, 2019
Management scholarship is increasingly paying attention to “grand challenges” such as climate and demographic changes, sociopolitical uncertainty, poverty alleviation, and global health improvement.
Stephen Brammer   +3 more
semanticscholar   +1 more source

A Study of Female Presence in the Audit Process on Audit Quality

open access: yesJournal of Forensic Accounting Research
In this paper, we conduct a review of the literature on the under-representation of women as audit partners and audit committee chairs, and assess audit quality when they hold these roles. By using the U.S.
K. Sun, Joseph H. Zhang
semanticscholar   +1 more source

FDI spillovers on Colombian Multilatinas: Upgrading capabilities through indirect ties and humbleness

open access: yesBusiness Research Quarterly
This study examines how Colombian Multilatinas leverage spillovers from foreign direct investments to enhance their capabilities and expand internationally.
José Pla‐Barber   +3 more
semanticscholar   +1 more source

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