Results 91 to 100 of about 1,668 (292)

The time game: cracking the code of TMT age versus tenure in driving organizational performance

Cogent Business & Management
This study investigates how age, tenure, and network of the top management team (TMT) affect organizational performance, using public data of listed IT companies from the USA. The Theory of Organizational Socialization (TOS) and Upper Echelon Theory (UET)
Son-Tung Nguyen, Hsin-Mei Lin, Thuy-Dzung T. Pham   +2 more
doaj   +1 more source

THE SYNTHESIS OF DIVERSITY MANAGEMENT CONCEPT AND UPPER ECHELONS THEORY

ENVIRONMENT. TECHNOLOGY. RESOURCES. Proceedings of the International Scientific and Practical Conference
Diversity management and the Upper Echelons Theory (UET) are essential in analysing the need for specific leadership compositions to strategically impact enterprises' financial performance. Authors consider that diversity management emphasizes fostering inclusivity and social integration, whereas UET envisions that top management team (TMT ...
Pīpiķe, Rasma, Gaile-Sarkane, Elīna
openaire   +2 more sources

CEO Characteristics, Carbon Disclosure and Earnings Management in China: The Role of Risk Tolerance and Environmental Uncertainty

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng, Ali Abbas, Ali Meftah Gerged, Ernest Ezeani, Bilal Bilal   +4 more
wiley   +1 more source

Executive Changes and ESG Disclosure in S&P 500 Firms: The Moderating Role of Strategic Dynamism

Business Strategy and the Environment, EarlyView.
ABSTRACT The strategic importance of environmental, social, and governance (ESG) disclosure has sparked academic interest, yet the role of top management team (TMT) dynamics remains underexplored. This study examines how the number of executive changes, as a proxy for TMT instability, affects ESG and environmental (ENV) disclosure in S&P 500 firms from
Christian Schoendeling, Carolin Krieweth, Sebastian Kruse, Malte Brettel   +3 more
wiley   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

Exploring the Interrelationships Among Supply Chain Emissions, Financial Performance, Market Value, and Board Sustainability: An Exploration of the European Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino, Martina Panero, Nourah O. Alshaghdali, Judith Petra Koltai   +3 more
wiley   +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

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

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

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