Results 31 to 40 of about 75,891 (48)
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Journal of Applied Finance & Banking
Using banks’ implementation of ESG metrics in variable executive compensation and data on syndicated lending, this paper provides first evidence that banks who implement ESG KPIs in variable executive compensation do not alter their lending activities ...
Anna-Maria Isabel Maurer
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Using banks’ implementation of ESG metrics in variable executive compensation and data on syndicated lending, this paper provides first evidence that banks who implement ESG KPIs in variable executive compensation do not alter their lending activities ...
Anna-Maria Isabel Maurer
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Crisis Management in Organizations: Innovation and Resilience in a Post-Pandemic context
Annals of Dunarea de Jos University of Galati. Fascicle I. Economics and Applied InformaticsThe article investigates how organizations have integrated innovation and developed resilience capabilities to respond to the major challenges generated by the COVID-19 pandemic.
Catalina Loredana Rogozeanu Draghia +2 more
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Is Stakeholder Orientation Related to Corporate Tax Avoidance? New Evidence
Accounting HorizonsOur study examines how constituency statutes influence corporate tax avoidance. These state-level laws allow corporate boards to consider the interests of all stakeholders, not just shareholders, in their decisions. Using recent econometric advances in
Kenny Z. Lin, Shijie Yang, Hong Zou
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Do Political Connections Weaken the Environmental Protection Mechanism? Evidence from China
Journal of International Accounting ResearchWe examine whether, and if so, how, political connections affect pollution penalties for environmental violations among highly polluting firms. Using a unique database of pollution incidents and penalties in China, we find that highly polluting firms ...
Xiying Luo +5 more
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Does Executive Compensation Impact Mandatory CSR Expenditure? Evidence from India
Journal of Emerging Market FinanceOur study examines the relation between the executives’ compensation and CSR expenditure in Indian firms. We employ OLS and Tobit regression to analyze the relation between executives’ compensation and CSR expenditure in more than 3,900 listed firms ...
Neetu Yadav, Geeta Singh
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Top Management Team Characteristics and Financial Reporting Quality
Accounting Review, 2019The accounting literature often views managers as individuals whose financial reporting decisions are determined by their economic incentives and individual characteristics.
Dana Zhang
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СТРАТЕГІЧНІ ДРАЙВЕРИ РОЗВИТКУ ПІДПРИЄМСТВ АВТОМОБІЛЬНОГО ТРАНСПОРТУ В КОНТЕКСТІ ESG-ВИКЛИКІВ
Проблеми і перспективи розвитку підприємництваУДК 656.13:658.8:330.15; JEL Classification : R41, L91, Q01, M14 Деділова Т.В., Савойський О.Ю., Таценко О.В. СТРАТЕГІЧНІ ДРАЙВЕРИ РОЗВИТКУ ПІДПРИЄМСТВ АВТОМОБІЛЬНОГО ТРАНСПОРТУ В КОНТЕКСТІ ESG-ВИКЛИКІВ Мета.
Тетяна Деділова +2 more
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Auditing, 2019
This study examines the credibility of corporate social responsibility (CSR) reports and the role of external assurance on CSR reports. Based on a sample of listed firms in Taiwan, we find that the issuance of CSR reports is not associated with a lower
Kai Du, Shing-Jen Wu
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This study examines the credibility of corporate social responsibility (CSR) reports and the role of external assurance on CSR reports. Based on a sample of listed firms in Taiwan, we find that the issuance of CSR reports is not associated with a lower
Kai Du, Shing-Jen Wu
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Lumber Liquidators: A Case in Financial Statement Analysis and Valuation
Issues in Accounting EducationLumber Liquidators (LL) is a comprehensive real-world case where students are asked to conduct financial statement analysis and valuation and make an investment decision in an atypical and highly uncertain context. The protagonist faces a buy-sell-hold
Ronen Gal-Or +3 more
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Selection Bias in ESG Reporting: Implications for Environmental Performance and Firm Valuation
Corporate Social Responsibility and Environmental ManagementThis paper investigates the relationship between environmental performance and firm valuation, accounting for the strategic nature of ESG disclosure. Using a panel of Italian listed firms (2013–2023), we implement a two‐step Heckman correction model to
Massimiliano Agovino +2 more
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