Results 21 to 30 of about 75,891 (48)

Targeted poverty alleviation and corporate financial performance: The CSR strategy perspective

Australian Journal of Management, 2023
As an emerging way for firms to fulfil social responsibility in China, targeted poverty alleviation (TPA) helps the Chinese government to achieve its sustainable development goals.
Chang He, Junzhi Zhang, Liukai Wang, Weiqing Wang, Fei Li   +4 more
semanticscholar   +1 more source

The Watchful Eye: How Does the Prominence of Chief Audit Executives Curb Financial Misconduct?

Journal of Forensic Accounting Research
Financial misconduct is a significant threat to capital markets, with severe negative consequences for stakeholders. This study explores the role of Chief Audit Executives (CAEs) in mitigating financial misconduct, highlighting their importance in ...
Chenyong Liu, Han Dai, Lu Lu
semanticscholar   +1 more source

The Impact of Responsibility to Report and Fraud Rationalization on Internal Whistleblowing Intentions

Journal of Forensic Accounting Research
Employees who witness financial accounting fraud often describe not having responsibility for reporting fraud or rationalizations for the fraudulent activity as justifications for remaining silent.
Randall F. Young
semanticscholar   +1 more source

Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.

Accounting Horizons, 2023
To address talent attraction and retention challenges with respect to diverse talent in the accounting profession, this study examines the intersection of neurodiversity and the accounting employment experience.
Loreal Jiles, Qi Duong, Roopa Venkatesh
semanticscholar   +1 more source

The Future of Target-Setting Theory and Practice

Journal of Management Accounting Research
This paper highlights three emerging trends in target setting: (1) Objectives and Key Results (OKRs), (2) sustainability goals, and (3) targets for artificial intelligence (AI) agents.
Matthias D. Mahlendorf
semanticscholar   +1 more source

The Evolution of ESG Reports and the Role of Voluntary Standards

Social Science Research Network, 2022
We examine the evolution of ESG reports of S&P 500 firms from 2010 to 2021. The percentage of firms releasing these voluntary disclosures increased from 35% to 86% during this period, although the length of these documents experienced more modest growth.
Ethan Rouen, Kunal Sachdeva, Aaron S. Yoon   +2 more
semanticscholar   +1 more source

CSR Restatements: Mischief or Mistake?

Journal of Management Accounting Research, 2023
Using a sample of Australian Securities Exchange Ltd. (ASX) 500 firms over the 2004–2020 period, we find that contracting on corporate social responsibility (CSR) increases the likelihood of CSR restatements and that these restatements are biased ...
Rebecca L. Bachmann, Helen Spiropoulos
semanticscholar   +1 more source

Mutual Funds’ Strategic Voting on Environmental and Social Issues

Review of Finance
Environmental and social (ES) funds in non-ES families must balance incorporating the stakeholders’ interests they advertise and maximizing shareholder value favored by their families. We find that these funds support ES proposals that are far from the
Roni Michaely, Guillem Ordóñez-Calafi, Silvina Rubio   +2 more
semanticscholar   +1 more source

ОСОБЛИВОСТІ СКАНДИНАВСЬКОЇ МОДЕЛІ МЕНЕДЖМЕНТУ ТА ПЕРСПЕКТИВИ ВПРОВАДЖЕННЯ ЇЇ СКЛАДОВИХ В УКРАЇНСЬКИХ КОМПАНІЯХ

Проблеми і перспективи розвитку підприємництва
  УДК 65.01:331.101.262 JEL Classification: M12, M14, O57 Станько Т.М., Синюк О.В. ОСОБЛИВОСТІ СКАНДИНАВСЬКОЇ МОДЕЛІ МЕНЕДЖМЕНТУ ТА ПЕРСПЕКТИВИ ВПРОВАДЖЕННЯ ЇЇ СКЛАДОВИХ В УКРАЇНСЬКИХ КОМПАНІЯХ Мета: метою цього дослідження є визначення ключових ...
Тетяна Станько, Оксана Синюк   +1 more
semanticscholar   +1 more source

Female CEOs and ESG Visual Expressions

Social Science Research Network
Prior studies have shown that women possess unique personality traits that cause them to communicate differently than men do. Hence, we investigate whether the presence of female CEOs affects the use of visual expressions in a firm’s environmental ...
Ziming Guo, Beng Wee Goh, Dan Li, Yuan Wang   +3 more
semanticscholar   +1 more source