Results 241 to 250 of about 105,988 (318)

Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis

open access: yesJournal of Accounting Research, Volume 64, Issue 2, Page 831-884, May 2026.
ABSTRACT In this paper, we develop novel measures of managerial labor market classification and competition by constructing networks of compensation benchmarking peers disclosed in proxy statements. These networks represent firms’ relative positions within the managerial labor market.
RAY RUI GAO, YIFEI LU
wiley   +1 more source

Share Repurchases and Investment Policies

open access: yesFinancial Review, Volume 61, Issue 2, Page 555-575, May 2026.
ABSTRACT Our study examines the claim that share repurchases lead to reductions in real investments. Repurchase opponents argue that managers forego valuable investments to conduct opportunistic repurchases, while proponents argue that repurchases return excess cash to shareholders.
Paul Brockman   +2 more
wiley   +1 more source

Cracking the Glass Ceiling: Women on Boards of Directors and Executive Boards and Their Impact on Financial Performance

open access: yesGender, Work &Organization, Volume 33, Issue 3, Page 1082-1098, May 2026.
ABSTRACT Women remain significantly underrepresented in positions on boards of directors in Brazil and worldwide. Accordingly, in this study, we conduct a longitudinal analysis of the progress of female participation on companies' boards of directors (BD) and executive boards (EB).
Claudia Emiko Yoshinaga   +2 more
wiley   +1 more source

Decoding HIV‐1 Next Move Through Matrix Protein p17 Quasi‐Species

open access: yesMicrobiologyOpen, Volume 15, Issue 2, April 2026.
HIV‐1 mutants expressing clonogenic HIV‐1 matrix protein p17 variants (vp17s) are spreading, increasing their prevalence worldwide. In RNA viruses, quasi‐species are transmitted among hosts, leading to the generation of new master sequences. We developed a next‐generation sequence approach to evaluate the frequency of vp17 quasi‐species in people ...
Serena Messali   +7 more
wiley   +1 more source

The coevolution of board interlock networks and corporate strategic actions

open access: yesStrategic Management Journal, Volume 47, Issue 4, Page 974-1008, April 2026.
Abstract Research Summary Studies on board interlock networks are divided into two streams, one examining their dynamics; the other, their consequences. We propose that both phenomena—board interlock dynamics and consequences—are interdependent. Applying structuration theory, we explain and empirically demonstrate how firms' corporate strategic actions
Steffen Triebel   +2 more
wiley   +1 more source

Pollution havens versus gates of hell: Environmental pollution and multinationals' foreign investment

open access: yesStrategic Management Journal, Volume 47, Issue 4, Page 1009-1038, April 2026.
Abstract Research Summary This study investigates an under‐explored cost of operating in pollution havens: the pollution‐induced operational cost, or the increased labor costs and material supply constraints resulting from host countries' environmental pollution.
Juan Bu, Aurora Genin
wiley   +1 more source

How Important Is Corporate Social Responsibility for Corporate Financial Performance?: A Machine Learning Prediction and Model Interpretability Approach

open access: yesBusiness Ethics, the Environment &Responsibility, Volume 35, Issue 2, Page 895-913, April 2026.
ABSTRACT Corporate social responsibility (CSR) has become central to corporate strategy, yet its impact on corporate financial performance (CFP) remains debated. Existing literature, which often relies on conventional statistical methods, overlooks the complex, nonlinear interactions between CSR and CFP.
Ephraim Kwashie Thompson   +2 more
wiley   +1 more source

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