Results 91 to 100 of about 2,251 (287)

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source

AI Literacy for the top management: An upper echelons perspective on corporate AI orientation and implementation ability [PDF]

We draw on upper echelons theory to examine whether the AI literacy of a firm’s top management team (i.e., TMT AI literacy) has an effect on two firm characteristics paramount for value generation with AI—a firm’s AI orientation, enabling it to identify ...
Pinski, Marc, Hofmann, Thomas, Benlian, Alexander   +2 more
core   +2 more sources

Effects of CFO Characteristics on the Use of Management Control Systems - An Upper Echelons Perspective [PDF]

, 2020
MSc in Accounting and Financial ManagamentRecent management control research suggests that managerial characteristics influence the design and use of management control systems (MCS).
Eliasson, David, Alvebro, Elias
core  

How Transformational Supply Chain Leadership Affects Financial and Environmental Performance: The Mediating Role of Firm Resilience to Supply Disruption

Business Strategy and the Environment, EarlyView.
ABSTRACT Existing literature indicates that transformational leadership in supply chains is critical to sustainability; however, little is known about how this leadership influences sustainability. The empirical literature has provided minimal focused analysis of transformational supply chain leadership and its effects on sustainability performance ...
Ishmael Nanaba Acquah, Isaac Tetteh Charnor, Mavis Agbodza   +2 more
wiley   +1 more source

Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research

Business Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while ...
Karim Mahran, Osama Abouelela, Hamed Mohammad Esmail Mohammad, Ahmed A. Elamer   +3 more
wiley   +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

Opening the black box of upper echelons: expertise and gender as drivers of poor information processing

, 2010
Research Question/Issue: Why did the majority of directors prior to the financial crisis not have the foresight to predict the problems of taking on too much risk?
Osterloh, Margit, Rost, Katja; https://orcid.org/   +1 more
core   +1 more source

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

The adoption of chief diversity officers among S&P 500 firms: Institutional, resource dependence, and upper echelons accounts

, 2017
The importance of workforce diversity has become a salient management concern given that demographic minorities comprise key sources of the workforce and consumers.
Wei Shi, Song, Lynda Jiwen, Pathak, Seemantini, Lynda Jiwen Song, Robert E. Hoskisson, Hoskisson, Robert E, Seemantini Pathak, Shi, Wei   +7 more
core   +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