Results 31 to 40 of about 945 (258)

PENTINGKAH PROFIL CEO DALAM AGRESIVITAS PAJAK?

Jurnal Akuntansi Multiparadigma, 2023
Abstrak – Pentingkah Profil CEO dalam Agresivitas Pajak? Tujuan Utama – Penelitian ini bertujuan memberikan bukti lebih lanjut terkait pengaruh profil CEO terhadap agresivitas pajak. Metode – Penelitian menggunakan metode regresi Weighted Least Square.
Agus Arianto Toly, Felice Sukintjo, Kathrine Kathrine   +2 more
doaj   +1 more source

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

Business Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

The effects of entrepreneurial orientation on strategy choice and management control in nonprofit organizations [PDF]

Problems and Perspectives in Management, 2019
In light of increasing relevance of strategic considerations in the nonprofit sector, this study investigates the entrepreneurial orientation of nonprofit CEOs and its linkage to strategic decision-making.
Stephanie Rüsch, Maik Lachmann, Maximiliane Wilkesmann, Karola Bastini   +3 more
doaj   +1 more source

APAKAH GOOD CORPORATE GOVERNANCE BERPERAN DALAM MENINGKATKAN KINERJA KEBERLANJUTAN?

Jurnal Akuntansi Multiparadigma, 2022
Abstrak - Apakah Good Corporate Governance Berperan dalam Meningkatkan Kinerja Keberlanjutan? Tujuan Utama – Penelitian ini berupaya untuk mengetahui pengaruh good corporate governance terhadap kinerja keberlanjutan, dengan menggunakan karakteristik ...
Desak Nyoman Werastuti
doaj   +1 more source

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

The impact of education background on using cost management system information

Cogent Business & Management, 2021
Based on Upper Echelon Theory (UET), this study established and examined the impact of upper managers ‘s characteristic (CEO) on choosing a cost leader strategy (CL), using cost management system (CMS) information in the process CEO ‘s strategic ...
Vo Tan Liem
doaj   +1 more source

CEO MACHIAVELLIANISM AND STARTUP PERFORMANCE: UPPER ECHELONS THEORY’S PERSPECTIVE

International Journal of Management Research and Emerging Sciences, 2020
Startups are important for economic growth and prosperity. Since they are led by their chief executive officers (CEOs) and particularly the tech-startups deal in a dynamic environment which asks for strategic flexibility and consideration of environmental changes for superior firm performance.
Sajjad Ahmad, Dr. Aneel Salman
openaire   +2 more sources

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

The Effect of Chief Executive Officer Demographics and Psychological Traits on Tax Aggressiveness in Indonesia

Jurnal Dinamika Akuntansi
Purposes: This study examines the influence of Chief Executive Officer (CEO) characteristics on tax aggressiveness, framed within the Upper Echelon Theory, which emphasizes the role of top executives in shaping organizational outcomes.
Anisa Kusumawardani, Anis Turmudhi, Noor Salim, Indri Widya Saputri   +3 more
doaj   +1 more source