Results 121 to 130 of about 11,153,449 (375)
Evaluating Companies' Impression Management Tactics in Mandatory Sustainability Reporting
Business Strategy and the Environment, EarlyView.ABSTRACT The study aims to investigate how a sample of Italian companies adopt impression management (IM) tactics in sustainability reports under mandatory sustainability disclosure regulations. Using longitudinal panel data analysis on sustainability reporting and firm features of 76 Italian companies over 5 years, it evaluates the influence of GRI ...
Antonio Iazzi +3 more
wiley +1 more source
Controlling shareholders and corporate value: Evidence from Thailand [PDF]
, 2001 Yupana Wiwattanakantang
openalex +1 more source
The Shareholder Value of Empowered Boards
, 2016 In the last decade, the balance of power between shareholders and boards has shifted dramatically. Changes in both the marketplace and the legal landscape governing it have turned the call for empowered shareholders into a new reality. Correspondingly, the authority that boards of directors have historically held in U.S.
Cremers, K.J. Martijn, Sepe, Simone M.
openaire +3 more sources
Universal Banking: A Shareholder Value Perspective [PDF]
SSRN Electronic Journal, 1996 In their historical development, organizational structure, and strategic direction, universal banks constitute multi-product firms within the financial services sector. Certainly within their home environments, universal banks effectively target most or all client-segments, and make an effort to provide each with a full range of the appropriate ...
openaire +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is one of the greatest challenges facing humanity today. In this paper, we analyze the role of firms in mitigating climate change through their model of corporate governance. We examine the impact of key organizational control and incentive mechanisms on firms' carbon emission intensity.
Cécile Cezanne +3 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]
Civilizar, 2012 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
Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling
Business Strategy and the Environment, EarlyView.ABSTRACT Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ...
Catarina Cepêda +2 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
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer +1 more
wiley +1 more source
The Relationship between Corporate Governance and Created Shareholder Value [PDF]
Muṭāli̒āt-i Mudīriyyat-i Ṣan̒atī, 2011 The research treat the proportion of institutional investors, institutional investors concentration, the directors of board compensation, the proportion of outside directors and CEO nonduality as corporate governance mechanisms with created shareholders
Yahya Hassas Yeganeh, Abdollah Moloudi
doaj