Results 181 to 190 of about 189,477 (333)

Freedom of Expression Protection and Corporate Concealment of Bad News: Evidence from State Anti‐SLAPP Laws

open access: yesJournal of Accounting Research, Volume 64, Issue 1, Page 365-415, March 2026.
ABSTRACT The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies.
JIMMY LEE   +3 more
wiley   +1 more source

Diversity Tokenism

open access: yesJournal of Accounting Research, Volume 64, Issue 1, Page 317-363, March 2026.
ABSTRACT Using data from over 4,000 Black Lives Matter (BLM) protests across 600 U.S. counties from 2014 to 2021, we examine how BLM activism shapes corporate diversity at different organizational levels. We develop an approach integrating OpenAI's GPT‐4 with Chain‐of‐Thought prompting to classify race and ethnicity.
KELVIN K. F. LAW, JINGDAN TAN
wiley   +1 more source

Property as power: A theory of representation

open access: yes
Journal of Social Philosophy, EarlyView.
Rutger Claassen
wiley   +1 more source

Demographic Variables and the Link Between Environmental, Social, and Governance Criteria and Corporate Sustainability Performance: the Influence on Workers' Perception

open access: yesBusiness and Society Review, Volume 131, Issue 1, Spring 2026.
ABSTRACT The integration of environmental, social, and governance (ESG) criteria into corporate practice depends in part on how employees of different demographic groups perceive ESG impacts. Therefore, the objective of this research is to identify which workforce demographic characteristics most strongly influence employees' perceptions of how ESG ...
Anrafel de Souza Barbosa   +6 more
wiley   +1 more source

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