Results 41 to 50 of about 1,668 (292)

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

Pengaruh Optimisme Dan Preferensi Risiko Pada Cost Stickiness: Perspektif Upper Echelon [PDF]

, 2020
Penelitian ini bertujuan untuk menguji pengaruh optimisme dan preferensi risiko Presiden Direktur (Presdir) terhadap terjadinya cost stickiness. Fenomena dalam praktik menunjukkan bahwa perilaku biaya cenderung bersifat asimetri. Saat aktivitas meningkat,
Komang Ayu Krisnadewi
core  

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

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

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

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

Business Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun, Frank Kwabi, Neelu Seetaram   +2 more
wiley   +1 more source

Good corporate governance and corporate sustainability performance in Indonesia: A triple bottom line approach

Heliyon, 2021
This study aims to investigate the effect of good corporate governance (GCG) on corporate sustainability performance (CSP) using the Triple Bottom Line (TBL) approach in a two-tier GCG system. GCG is measured by the size and education background of board
Bambang Tjahjadi, Noorlailie Soewarno, Febriani Mustikaningtiyas   +2 more
doaj   +1 more source

The Contingent Eco‐Innovation–Firm Performance Link: A Global Systematic Literature Review and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley   +1 more source

Entrepreneurial orientation, CEO power and firm performance: an upper echelons theory perspective

Management Decision, 2023
PurposeAdopting insights from the upper echelons theory, this study aims to investigate the relationship between entrepreneurial orientation (EO) and firm performance under the contingent influence of chief executive officer (CEO) power.Design/methodology/approachData were collected from a sample of large publicly-traded Indian software firms using the
Saiyed, Abrar Ali, Tatoğlu, Ekrem, Ali, Salman, Dutta, Dev K., Tatoğlu, Ekrem   +4 more
openaire   +2 more sources