Results 81 to 90 of about 945 (258)

An empirical test of upper-echelon theory

, 1986
This research tested the validity of Hambrick and Mason's (1985)upper-echelon theory which posits that the characteristics of top executives will explain, partially, finanical performance variations within industries. Data was obtained from 953 top managers, the dominant coalition of the largest 150 companies within five US industries - Dairy, Footwear,
Norburn, David, Birley, Sue
openaire   +1 more source

Governance for Pension Plans' Sustainable Transition: The Moderating Role of Corporate Social Identity

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Pension plans may either limit their sustainability approach to commercial purposes or adopt governance practices aligned with sustainability principles, thereby strengthening their Corporate Social Identity (CSI). This paper explores the moderating role of CSI in the relationship between traditional corporate governance mechanisms and pension
Elisa Bocchialini, Paola Ferretti, Federica Ielasi   +2 more
wiley   +1 more source

Tokenism or Catalytic? Exploring Board Gender Diversity Through the Lens of SDG 9 Outcomes in the EU Context

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between Executive gender diversity (EGD) and the achievement of Sustainable Development Goal 9 (SDG 9—Industry, Innovation, and Infrastructure) in the European Union. It investigates whether female representation in corporate governance contributes to innovation‐driven sustainability.
Suzan Dsouza, Radhika Lakshminarayanan, Suzana Košir   +2 more
wiley   +1 more source

How Board Member’s Education Diversities and Financial Expertise Matter to Sustainability Report Disclosure: An Insight from Upper-echelon Theory

Jurnal Aplikasi Manajemen
Companies are recently developing corporate governance practices in order to manage and monitor sustainability issues, especially the role of the board of directors in the context of sustainability reports.
Rizka Fitriasari, Noorlailie Soewarno
doaj   +1 more source

What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez, Beatriz Aibar‐Guzmán, Salvador Marín‐Hernández, Esther Ortiz‐Martínez   +3 more
wiley   +1 more source

Governance Composition, Gender Diversity, and Regional Context as Performance Drivers in Italian Innovative Start‐Ups

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Innovative start‐ups play a crucial role in promoting innovation and economic growth, while also contributing to technological competitiveness. This study analyzes the factors influencing the economic performance of these start‐ups, focusing on governance aspects and corporate resources, with particular attention to team composition, company ...
Giovanni Baldissarro, Gianpaolo Iazzolino, Donato Morea   +2 more
wiley   +1 more source

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan, Usman Sufi, Franklin Nakpodia   +2 more
wiley   +1 more source

Peran Moderasi Koneksi Politik dalam Pengaruh Multinasionalitas terhadap Penghindaran Pajak

Jurnal Akademi Akuntansi
Purpose: Tax avoidance is still commonly practiced by multinational corporations. The upper echelon theory considers top management as the most important strategic decision-maker and has a direct impact on organizational results, so it is suspected that
Widya Cita Pramesti, Tasyahadul Fadlatil Laili   +1 more
doaj  

The Boundary Conditions of Optimal Contracting and Managerial Entrenchment: A Simultaneous Two-Equation Vector Autoregression with Exogenous Variables Approach for Chief Executive Officer Compensation and Firm Performance

American Business Review
We apply the vector autoregression with exogenous variables (VARX) approach to integrate the optimal contracting theory, the managerial entrenchment theory, the principal-agent theory, the contextual criteria theory, and the upper echelon theory.
Juehui Shi, Ngoc Cindy Pham
doaj   +1 more source

DO CEO CHARACTERISTICS AFFECT R&D INTENSITY? EVIDENCE FROM MANUFACTURING COMPANIES IN INDONESIA [PDF]

Eurasia: Economics & Business, 2019
Research and Development (R&D) in a company is regarded a high-risk agenda. Latest research shows that personal characteristics of a CEO can affect the policies made by a company.
Nurlaily F.
doaj