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Persistent link: https://www.econbiz.de/10003518841
This paper examines the reliance on ESG metrics in executive compensation contracts. In our sample of international publicly traded firms, a rapidly growing fraction incorporate ESG metrics in the compensation schemes of their top executives. Our analysis links the reliance on these metrics to...
Persistent link: https://www.econbiz.de/10013435292
Persistent link: https://www.econbiz.de/10009746104
Organizations constantly strive to unleash their entrepreneurial potential to keep up with market and technology changes. To this end, they engage employees in practices like corporate crowdsourcing, incubators, accelerators or hackathons. These organizational practices emulate independent...
Persistent link: https://www.econbiz.de/10012138447
addition to their core business. Via a corpo-rate social responsibility (CSR) channel this may increase sales. However, recent …
Persistent link: https://www.econbiz.de/10012104809
comparing ICU capacity before and after regions became eligible. We find no evidence of strategic reporting at an economically …
Persistent link: https://www.econbiz.de/10014311909
The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with … reporting inhibit the interpretability and the comparability of the data. We conclude that the specification of the underlying …
Persistent link: https://www.econbiz.de/10012434484
have a separation of ownership and control. We do not focus exclusively on the listed Aktiengesellschaft (AG) but include …
Persistent link: https://www.econbiz.de/10013428285
In the Solidarity game lucky winners of a lottery can transfer part of their income to unlucky losers. Will losers get smaller transfers if they can be assumed to be responsible for their zero income because they have chosen riskier lotteries? Or will risk-lovers and riskaverters favor those who...
Persistent link: https://www.econbiz.de/10009782666