Negotiated shareholder value: The German version of an Anglo-American practice [PDF]
In comparative political economy it has become commonplace to distinguish between two types of corporate governance systems. In shareholder systems, influence over company management is concentrated with institutional investors holding small percentages ...
Vitols, Sigurt
core
Strategies of Sufficiency Under Institutional Complexity: A Study in the German Food Industry
ABSTRACT Organizations face increasing institutional complexity as they navigate competing demands from their institutional environment regarding financial performance and environmental responsibility. In our study, we examine how 39 award‐winning organizations in the German food industry frame sufficiency, a sustainability strategy focusing on ...
Lena Leifeld, Simon Oertel
wiley +1 more source
The Fatal Flaw: Unraveling Combinations of Barriers to Corporate Sustainability
ABSTRACT The paper deepens understanding of barriers to corporate sustainability by examining internal and external barriers in the food and beverage sector. Drawing on institutional theory, the study highlights how macro‐level pressures interact with meso‐level organizational dynamics.
Patricia Milić +2 more
wiley +1 more source
The notion of “Shareholder value” and the theory of the “Stakeholder”: Anglo-American vision of the “social interest” concept from a value creation perspective. [PDF]
By the present article, an exposition is made of what some label as the modern approaches to the concept of “social interest”: The theories of the “shareholder value” and of the “stakeholders”, which are a contribution of the American doctrine to the ...
Wilson Iván Morgestein Sánchez
doaj
Shareholder Activism and the Role of Marketing: A Framework for Analyzing and Managing Investor Relations [PDF]
This paper proposes a conceptual framework that shows the role of (the) marketing (function) in managing investor relations. The framework complements existing literature on the marketing-finance interface and explicitly includes investor relationships ...
Hoffmann, Arvid O.I. +1 more
core +1 more source
ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa +4 more
wiley +1 more source
THE CUSTOMER LIFETIME VALUE CONCEPT AND ITS CONTRIBUTION TO CORPORATE VALUATION [PDF]
The shareholder value and the customer lifetime value approach are conceptually and methodically analogous. Both concepts calculate the value of a particular decision unit by discounting the forecasted net cash flows by the risk-adjusted cost of capital.
Hans H.Bauer +2 more
core
American Journal of Medical Genetics Part A, EarlyView.
Jana van der Westhuizen +2 more
wiley +1 more source
Sustainability Reporting and External Assurance: Evidence From UK Listed Firms
ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh +3 more
wiley +1 more source
The Relationship Between Entrepreneurial Intensity and Shareholder Value Creation [PDF]
Innovation and entrepreneurship have long been regarded as sources of value and wealth creation. Previous research has shown that there is a positive relationship between enterprises’ levels of entrepreneurship and their financial performance.
Pierre Erasmus, Retha Scheepers
core

