Showing 1 - 10 of 34
The study examines the relation between the nationality and educational background diversity of directors serving on corporate boards and the firms' corporate social responsibility (CSR). We measures nationality diversity by directors' national citizenship and educational background diversity by...
Persistent link: https://www.econbiz.de/10012910907
This study examines the association between board diversity and corporate risk taking. Research on board diversity has focused on gender diversity, leaving board diversity beyond gender diversity largely unexplored. We construct diversity indexes to measure board diversity in multiple...
Persistent link: https://www.econbiz.de/10012938045
We hypothesize that CSR serves as a control mechanism to curb excessive risk taking and to reduce excessive risk avoidance. Firms with CSR focus must balance the interests of multiple stakeholders, and therefore, must allocate resources to satisfy both investing and noninvesting stakeholders'...
Persistent link: https://www.econbiz.de/10012992684
This study examines the association between board diversity, measured in both relation-oriented dimension (i.e., gender, race, and age) and task-oriented dimension (i.e., tenure and expertise), and board performance in corporate investment monitoring. We assess sub-optimal investment by...
Persistent link: https://www.econbiz.de/10012919925
Drawing from institutional isomorphism, gender socialization theory, the ethics of care, and social identity theory, we examine the impact of geographic locality, product market competitions, and owners’ demographic characteristics on a firm’s decision to be a certified B Corporation. Using...
Persistent link: https://www.econbiz.de/10014111247
Transitioning into a resource-efficient and low-carbon emission economy is one of the most critical demands in our modern society. Using TRUCOST environmental and Paris alignment data from the S&P Global Market Intelligence, this study examines the firm-level alignment between ESG scores and...
Persistent link: https://www.econbiz.de/10013312911
This study examines how corporate boards respond to investor demands for information on executive compensation practices and whether certain board and compensation committee characteristics, as proxies for board governance quality, are associated with the extent of board disclosure of...
Persistent link: https://www.econbiz.de/10012720794
We examine the affiliation performance and publication performance of 1991-1997 accounting Ph.D. graduates. We define affiliation performance as whether or not an individual is employed at a school with an accounting program ranked by Trieschmann et al. (Academy of Management Journal...
Persistent link: https://www.econbiz.de/10014028511
We rank accounting Ph.D. programs and accounting faculties based on downloads individuals' working papers posted to the Social Science Research Network (SSRN) receive.We retain 185 individuals included in Accounting Faculty Directory 2002-2003 (Hasselback, 2002) whose work has been most heavily...
Persistent link: https://www.econbiz.de/10014088801
Persistent link: https://www.econbiz.de/10003391038