Results 271 to 280 of about 21,427,340 (352)

The Effect of a Politically Connected Supervisory Board and Disclosure of Ultimate Shareholders' Identity on the Principal–Principal Conflict

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We investigate the effects of a politically connected supervisory board in a two‐tier board governance system on the principal–principal conflict in a country which is characterised by the presence of publicly listed firms with high shareholding concentration, weak investor protection and strong political connections.
Sandy Harianto   +3 more
wiley   +1 more source

‘Recommend to a Friend’ Metric: A Non‐Financial Measure of Firm Performance and Employee Satisfaction

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study explores two research questions. Firstly, we examine whether the “recommend‐to‐a‐friend” (RTF) indicator signals firm performance. Analysis of data from Glassdoor.com indicates a positive association between higher RTF values and firm‐level performance metrics, suggesting RTF as a non‐financial performance signal.
Salman Yousaf   +2 more
wiley   +1 more source

Global Compact, Global Reach: Sustainability Engagement and MNEs' Internationalisation

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper examines the impact of multinational enterprises' (MNEs') engagement in sustainable development on their degree of internationalisation. Specifically, we investigate MNEs' participation in the United Nations Global Compact (UNGC) and find that their commitment to UNGC enhances their level of internationalisation.
Fujie Zhao, Chenhao Guo
wiley   +1 more source

Carbon Management System and Firm Operational Efficiency

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Using data on carbon management initiatives disclosed to the CDP by the United States companies from 2010 to 2017, we examine whether the quality of the carbon management system (CMS) affects firm operational efficiency. We find that the quality of CMS is positively associated with operational efficiency.
Pramila Shrestha   +3 more
wiley   +1 more source

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