Results 51 to 60 of about 368,511 (209)

Socioemotional wealth and internal audit in family firms: trade-off between economic and non-economic goals

المجلة الدولية للأداء الاقتصادي, 2023
The paper considers that the internal auditing role in family firms is unique owing to the overlap and ambiguity of roles between the family and the firm. Besides, family firms’ characteristics seem to influence the internal audit role. In this context,
Salah Eddine NEBBACHE, Abdelkrim MOKRANI
doaj  

EARNINGS MANAGEMENT PRACTICES OF FAMILY AND NON-FAMILY ENTITIES

Jurnal Akuntansi Multiparadigma, 2021
Abstrak - Praktik Manajemen Laba Perusahaan Keluarga dan Nonkeluarga Tujuan Utama - Tulisan ini bertujuan menganalis kecenderungan pemilihan praktik manajemen laba perusahaan keluarga/nonkeluarga Metode – Peneliti mengumpulkan bukti-bukti empiris atas ...
Golrida Karyawati Purba, Veron Beatrix Umboh   +1 more
doaj   +1 more source

Socioemotional Wealth and Corporate Social Responsibility: A Critical Analysis [PDF]

Journal of Business Ethics, 2015
This theoretical paper is offered in the spirit of advancing the debate on the socioemotional wealth (SEW) construct and its impact on how family firms conceptualize and practise corporate social responsibility (CSR). The study builds on Kellermanns et al.’s (Entrep Theory Pract 36(6):1175–1182, 2012) claim that the SEW dimensions can be positively and
openaire   +1 more source

Greenwashing in the Spotlight: Synthesising Evidence on Unethical Environmental Claims and Future Pathways

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan, Norah Albishri, Bhumika Gupta, Piera Centobelli, Manlio Del Giudice   +4 more
wiley   +1 more source

Socioemotional wealth in family business: A theoretical analysis and research agenda [PDF]

Известия Саратовского университета. Новая серия: Серия Философия. Психология. Педагогика
Introduction. The article focuses on the study of socioemotional wealth (SEW) as a key factor determining the decision-making logic in family businesses.
Murzina, Julia S.
doaj   +1 more source

CEO Age and Corporate Environmental Performance: Evidence From French Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the impact of CEO age on corporate environmental performance in the case of France, a country characterized by a strong commitment to sustainable development, emphasis on gender diversity, and elitism in the selection of corporate leaders. Using a sample of French firms listed on Euronext Paris between 2006 and 2024, we
Mehwish Yousaf, Pascal Nguyen
wiley   +1 more source

Financial Performance and Sustainability Orientation: A Comparative Analysis of Family-Controlled (ICBP) vs. Multinational Firms (UNVR) in Indonesia

Jurnal Kewirausahaan dan Bisnis
Emerging markets are characterized by a unique dualism where large local conglomerates compete directly with global subsidiaries amidst economic volatility and increasing environmental, social, and governance (ESG) demands. This study aims to investigate
Themy Sabri Syuhada, Herbert Siregar
doaj   +1 more source

Family Ownership, Earning Management and the COVID-19: Socio-Emotional Wealth Perspective [PDF]

راهبرد مدیریت مالی
During crises, such as Covid-19, managers may seek to manage earnings in order to present a favorable image of the firm's financial position. The literature review indicates that family-owned firms have different financial reporting behavior from the ...
Masoud Taherinia, Farshad Sabzalipour, Ali Sayadi somar, Mehran Ahmadi   +3 more
doaj   +1 more source

Economic Profitability of ESG Investments in the Wine Sector: A Bibliometric Systematic Literature Review

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether and under which conditions ESG investments are associated with profitability in the wine sector. A PRISMA‐guided bibliometric–systematic review of 83 peer‐reviewed articles from Scopus and Web of Science combines bibliometric mapping, qualitative synthesis, and MMAT‐based quality appraisal.
Niccolò Lombardi
wiley   +1 more source

Economic, Non-Economic and Critical Factors for the Sustainability of Family Firms

Journal of Open Innovation: Technology, Market and Complexity, 2020
Family firms make a significant contribution to wealth creation. Despite the proliferation of large corporations, the model remains in place. The peculiarities of the company-family relationship mean that these organizations are managed in a particular ...
Juan Herrera, Carlos de las Heras-Rosas
doaj   +1 more source