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Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting reduces real earnings management (REM) practices and...
Persistent link: https://www.econbiz.de/10014527773
This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content...
Persistent link: https://www.econbiz.de/10014001716
As it is predicted that there will be a decrease in production at the oil and gas facilities that are currently operating, it becomes necessary to start developing new oil and gas fields. This results in changes to the state's policy regarding the participation of private companies in the...
Persistent link: https://www.econbiz.de/10013199796
Based on an integrated theoretical framework, we argue that socially responsible firms aspire to higher ethical and moral standards than other firms and foster higher intrinsic motivation to avoid downsizing. In line with this, we develop hypotheses proposing a negative association of Corporate...
Persistent link: https://www.econbiz.de/10013383868
strategists and managers, such as first strategic changes towards circular ports, building awareness on the importance of …
Persistent link: https://www.econbiz.de/10014323779
Beyond their legal obligations, corporations globally are considering human rights issues in their management policies and practices for their responsible business conduct regarding social sustainability. This rationale applies to corporate responsibility, in which corporations are active...
Persistent link: https://www.econbiz.de/10014477246
Our literature review synthesizes the ways in which training (of management and employees) affects the implementation of corporate sustainability (CS) in organizations. We structure the research field according to the determinants of, approaches to, and outcomes of training for CS. We explain...
Persistent link: https://www.econbiz.de/10014504402
This paper empirically examines the theoretically ambivalent relationship between socially responsible investing (SRI) and stock performance. It extends the existing literature by considering both the US and the entire European stock markets as well as by using consistent world-wide corporate...
Persistent link: https://www.econbiz.de/10010294388
This paper analyses the link between sustainability-related innovation and sustainability performance and the role that family firms play in this. This theme is particular relevant from a European point of view given the large number of firms that are family-owned. Governments often support...
Persistent link: https://www.econbiz.de/10010263737
This paper contributes to a better understanding of the research on environmental management using bibliometric methods to supplement the subjective evaluation of literature reviews. Focusing on the Management and Business fields, our main objective is to analyse the knowledge structure of...
Persistent link: https://www.econbiz.de/10012703528