Results 141 to 150 of about 2,251 (287)

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello, Pietro Gottardo, Giovanna Gavana   +2 more
wiley   +1 more source

The role of characteristics of 'upper echelons' and demographics of organizations in predicting the likelihood of SBR adoption in Australia

, 2015
The Australian government's XBRL-derived reporting facility called Standard Business Reporting (SBR) went 'live' to listed companies in 2010. This paper investigates the demographic factors of both the mangers and the organizations that affect the ...
M Azim (9895616), MD Saiful Azam (18031060)   +1 more
core  

Advancing Environmental Sustainability Through Wind Energy, Green Technology, and Fintech: A Quantile Perspective From Germany's Low‐Carbon Transition

Geological Journal, EarlyView.
The current study examines the role of Fintech, wind energy, and green technology in determining environmental suitability in Germany from 2000 to 2024. The study employs time series econometric methods to estimate the QQR and QR techniques. The positive effects of wind production, FinTech, Natural Resources and green technology on environmental ...
Hind Alofaysan, Kamel Si Mohammed
wiley   +1 more source

Practice adoption in MNCS: A multi‐level interactionist model of trait activation

Global Strategy Journal, EarlyView.
Abstract Research Summary Sharing knowledge through organizational practices is an important source of advantage for multinational corporations (MNCs). While prior research on practice adoption by subsidiaries of MNCs has identified several individual and organizational factors, this study examines their interplay in the context of HQ‐mandated ...
Sven Kunisch, Ulrich Leicht‐Deobald, Tomi Laamanen, Adrian Schulte Steinberg, Björn Ambos   +4 more
wiley   +1 more source

Developing A Z‐ESG Score Model for Assessing Corporate ESG Performance

International Journal of Finance &Economics, EarlyView.
ABSTRACT In this study we develop a novel, unique ESG rating model that exploits the logic of the Z‐score by Altman (1968) to discriminate between ESG performing and non‐ESG performing firms using indicators of ESG performance for each of the three pillars (Environmental, Social, Governance) in place of financial ratios.
Edward I. Altman, Francesco Baldi, Claudia D'Ippolito, Antonio Salvi   +3 more
wiley   +1 more source

Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley   +1 more source

Do external founder CEOs place strategic emphasis on innovation? An upper echelons perspective

Research compares the influence of two types of chief executive officers (CEOs) on a firm's innovation strategy: founder CEOs, who founded the firms they lead, and professional CEOs, who worked in corporations at different levels before being selected as
Engelen, Andreas, Osses, Lennart David, von Nitzsch, Jannis   +2 more
core   +1 more source

Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration ...
Md Mahmudul Hasan, Audrey Wen‐Hsin Hsu, Sayan Sarkar, Tsung‐Hsuan Joey Yang   +3 more
wiley   +1 more source

The A(I) Team: Effects of Human‐Likeness and Conformity to Gender Stereotypes on Initial Trust and Willingness to Work With an AI Teammate

Journal of Organizational Behavior, EarlyView.
ABSTRACT As artificial intelligence (AI) technologies progress, AI agents arise as potential teammates in the workplace. This study explores how the visual representation of the AI agent as well as its conformity to traditional gender stereotypes affects the manifestation of uncanny valley effects in a workplace team context.
Agata Mirowska, Jbid Arsenyan
wiley   +1 more source

Editorial: Affect and cognition in upper echelons' strategic decision making: Empirical and theoretical studies for advancing corporate governance. [PDF]

Front Psychol, 2022
Cristofaro M, Bao YJ, Chiu S, Hernández-Lara AB, Perez-Calero L.   +4 more
europepmc   +1 more source