Results 101 to 110 of about 2,251 (287)

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

Age diversity and firm performance: moderation effect of top management team meeting frequency

Cogent Business & Management
This study examines the relationship between board age diversity and firm performance, as well as the moderating role of top-level governance interaction in the Indonesian context. Drawing on Upper Echelons Theory and Resource Dependence Theory, we argue
Dwi Irawan, Dian Agustia
doaj   +1 more source

A review of ethical theory in the ‘upper echelons’ of information systems research [PDF]

, 2009
Despite some notable and rare exceptions and after many years of relatively neglect (particularly in the ‘upper echelons’ of IS research), there appears to be some renewed interest in Information Systems Ethics (ISE).
Bull, Christopher M., Bull, Christopher
openaire   +2 more sources

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

CEO characteristics and water disclosure: Multi-country evidence

Sustainable Futures
This study aimed to examine the effects of gender, foreign Chief Executive Officer (CEO), and impression management on water disclosure, with ownership as a moderating variable.
Arif Santoso, Doddy Setiawan
doaj   +1 more source

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

Leadership characteristics and digital transformation in an emerging market: The moderating effect of compliance pressure

International Review of Economics & Finance
The study examines how leadership characteristics affect the digital transformation of enterprises in Vietnam. Utilizing a micro-econometric approach with a panel dataset spanning from 2016 to 2021, the research reveals that the confidence and education ...
Bui Quang Tuyen, Do Vu Phuong Anh, Ta Huy Hung, Mai Thanh Lan   +3 more
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