Results 111 to 120 of about 945 (258)

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello   +2 more
wiley   +1 more source

Advancing Environmental Sustainability Through Wind Energy, Green Technology, and Fintech: A Quantile Perspective From Germany's Low‐Carbon Transition

open access: yesGeological Journal, EarlyView.
The current study examines the role of Fintech, wind energy, and green technology in determining environmental suitability in Germany from 2000 to 2024. The study employs time series econometric methods to estimate the QQR and QR techniques. The positive effects of wind production, FinTech, Natural Resources and green technology on environmental ...
Hind Alofaysan, Kamel Si Mohammed
wiley   +1 more source

Practice adoption in MNCS: A multi‐level interactionist model of trait activation

open access: yesGlobal Strategy Journal, EarlyView.
Abstract Research Summary Sharing knowledge through organizational practices is an important source of advantage for multinational corporations (MNCs). While prior research on practice adoption by subsidiaries of MNCs has identified several individual and organizational factors, this study examines their interplay in the context of HQ‐mandated ...
Sven Kunisch   +4 more
wiley   +1 more source

Developing A Z‐ESG Score Model for Assessing Corporate ESG Performance

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT In this study we develop a novel, unique ESG rating model that exploits the logic of the Z‐score by Altman (1968) to discriminate between ESG performing and non‐ESG performing firms using indicators of ESG performance for each of the three pillars (Environmental, Social, Governance) in place of financial ratios.
Edward I. Altman   +3 more
wiley   +1 more source

Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley   +1 more source

Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration ...
Md Mahmudul Hasan   +3 more
wiley   +1 more source

The A(I) Team: Effects of Human‐Likeness and Conformity to Gender Stereotypes on Initial Trust and Willingness to Work With an AI Teammate

open access: yesJournal of Organizational Behavior, EarlyView.
ABSTRACT As artificial intelligence (AI) technologies progress, AI agents arise as potential teammates in the workplace. This study explores how the visual representation of the AI agent as well as its conformity to traditional gender stereotypes affects the manifestation of uncanny valley effects in a workplace team context.
Agata Mirowska, Jbid Arsenyan
wiley   +1 more source

Upper echelons theory = Teoría de los mandos superiores

open access: yes, 2015
Los ejecutivos poseen habilidades, destrezas, conocimientos que se ven reflejados en sus características personales. Bajo las hipótesis del Enfoque Upper Echelons (Hambrick y Mason, 1984), dichas características de cada ejecutivo influirán en la forma en que éste diseñe la estrategia de la organización.
Bejarano Ledesma, Alejandra   +1 more
openaire   +1 more source

When Does Top Management Team Diversity Matter in Large Organizations?

open access: yesJournal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian   +2 more
wiley   +1 more source

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