Results 101 to 110 of about 1,668 (292)

Management control systems, culture, and upper echelons – a systematic literature review on their interactions

, 2017
This systematic literature review of 99 empirical studies, between 1926 and 2016, synthesizes evidence on the interaction of management control systems (MCS) with both national culture and corporate culture. We cast our net widely by considering MCS as a
Lueg, Rainer, Christian Vium Andersen, Rainer Lueg, Andersen, Christian Vium   +3 more
core   +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

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  

Determinants of export intensity in emerging markets: An upper echelon perspective [PDF]

Using India as an example, this article extends the application of upper echelon theory to emerging markets to consider the effects on firms’ export intensity.
Bhattacharya S, Agnihotri A
core  

The influence of individual executives on corporate financial reporting:A review and outlook from the perspective of upper echelons theory

, 2016
In recent years, numerous studies have investigated whether individual executives and their characteristics relate to financial reporting choices. In this article, we review archival, experimental and survey research on the influence of individual ...
Rohatschek, R., Plöckinger, M., Hiebl, M. R. W., Aschauer, E.   +3 more
core   +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  

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram, Adriana Tiron Tudor, Liana Stanca   +2 more
wiley   +1 more source

CEO Overconfidence, Industry Competition, and ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley   +1 more source