Purpose – This study aims to examine whether company characteristics determine the structure and composition of a company’s board. In particular, it investigates the three board-design choices that Australian-listed companies make in the context of Australian Stock Exchange (ASX) corporate...

The relationship between sustainability performance and sustainability disclosure remains ambiguous, both theoretically and empirically. Voluntary disclosure theory would suggest that the relationship should be positive, whereas legitimacy theory points toward a negative relationship. However,...

We investigate the relationship between corporate and country sustainability on the cost of bank loans. We look into 470 loan agreements signed between 2005 and 2012 with borrowers based on 28 different countries across the world and operating in all major industries. Our principal findings...

Das Management von Enron bediente sich moralisch fragwürdiger Praktiken ("Bad Practices"), die zu dem spektakulären Aufstieg und Fall des Unternehmens beitrugen. Wie konnten sich diese Bad Practices etablieren? Um diese Frage zu beantworten, betrachten wir vier Verhaltensmechanismen und...

Employer behavior (“Arbeitgeberverhalten”) plays an essential role when it comes to understanding Human Resource Management (HRM). However, rather few studies actually seem to take the concrete behavior of organizations as employers into account. Instead, German textbooks and journals are...