Results 171 to 180 of about 21,773 (245)
ABSTRACT This study explores how environmental, social, and governance (ESG) performance‐based peer pressure influences corporate resilience, with a focus on the moderating effects of firm‐perceived economic policy uncertainty (FEPU) and governance efficiency (GE).
Han Lu+2 more
wiley +1 more source
Multiple Shareholders and Control Contests [PDF]
Francis Bloch, Ulrich Hege
openalex +1 more source
Exploring Social Value for Sustainability: A Revelatory Case Study
ABSTRACT Social value for sustainability has received considerably less attention in academia compared to environmental and economic value. To remedy this, our study explores social value for sustainability, investigating an organization dedicated to social and societal contributions through education and empowerment, studying social value at a youth ...
Anne‐Karen Hueske+1 more
wiley +1 more source
Uncovering ESG Ratings: The (Im)Balance of Aspirational and Performance Features
ABSTRACT Environmental, Social, and Governance (ESG) scores are crucial for evaluating corporate sustainability. However, the undisclosed and complex methodologies used by rating agencies have raised concerns about their reliability and consistency. This study replicates LSEG's ESG scoring methodology using machine learning to shed light on the key ...
Andrea Ferro+2 more
wiley +1 more source
The Value of Voting Rights to Majority Shareholders: Evidence from Dual-Class Stock Unifications [PDF]
Shmuel Hauser, Beni Lauterbach
openalex +1 more source
The Influence of Gender Discrimination and Gender Equality on Corporate Tax Aggressiveness
ABSTRACT In this paper, we examine whether gender diversity on board audit committees promotes socially responsible corporate tax behavior by analyzing the influence of female directors on aggressive tax strategies. We explore this relationship through the complementary lenses of agency and resource dependence theories.
David Castillo‐Merino+1 more
wiley +1 more source
Corporate Monitoring by Shareholder Coalitions in the UK [PDF]
Rafel Crespí‐Cladera, Luc Renneboog
openalex +1 more source