Results 51 to 60 of about 615 (219)

CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain, R. M. Ammar Zahid, Yang Qian, Noha Alessa   +3 more
wiley   +1 more source

Climate Change, Strategic Orientation, and Green Innovation: Unpacking External and Internal Drivers in Competitive Contexts

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly face political and societal pressures to pursue green strategies and sustainable innovation amid escalating climate change disruptions. Drawing upon contingency theory, institutional theory, and the natural resource‐based view, this article examines external (stakeholder pressures) and internal (environmental culture ...
Maria Vincenza Ciasullo, Miriana Ferrara, Weng Marc Lim   +2 more
wiley   +1 more source

The Impact of Managerial Overconfidence on Expenses Classification Shifting: The Moderating Role of Comparability of Financial Statements [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
Expenses classification shifting significantly compromises the quality of core earnings, resulting in misleading information about firms’ core and sustainable performance.
Farshid Riahi Dorcheh, Iraj Torabi
doaj   +1 more source

Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco, Luca Galati, Lorenzo Dal Maso, Marco Maria Mattei   +3 more
wiley   +1 more source

From Confusion to Clarity: A Multi‐Stage Process Framework for Understanding Consumer Confusion

Journal of Consumer Behaviour, EarlyView.
ABSTRACT This paper reconceptualizes consumer confusion as a multi‐stage temporal process rather than a static outcome, addressing theoretical fragmentation in existing antecedent‐consequence models. By integrating cognitive appraisal, contextual amplification, and adaptive coping within a unified framework, we explain how confusion unfolds rather than
Fatih Celik, Erdogan Koc
wiley   +1 more source

CEO Overconfidence, Industry Competition, and ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley   +1 more source

CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley   +1 more source

A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

Risk Management in Product Diversification: The Role of Managerial Overconfidence in Cost Stickiness—Evidence from Iran

Risks
Purpose: This study investigates the relationship between product diversification strategy and cost stickiness, focusing on managerial overconfidence as a moderating factor.
Mona Parsaei, Davood Askarany, Mahtab Maleki, Ali Rahmani   +3 more
doaj   +1 more source

Engineering CEOs, Sustainability Performance, and Greenwashing: Evidence From Australian Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake, R. M. N. C. Swarnapali   +1 more
wiley   +1 more source