In the last three decades, corporate governance and reporting have been confronted to a drift toward shareholders … and the business firm, based upon the distinction between shareholders' income and equity from income and equity to the …, accounting systems might enable corporate Ponzi schemes (through the corporate shield) by insiders (either executive management …

Recent literature suggests that some socially responsible corporate actions benefit shareholders while others do not … environmental performance as the proxy for CSR. We show that family firms are more responsible to shareholders than non-family firms … diverge, i.e., when it comes to making environmental investments that might benefit society but do not benefit shareholders …

to an influential argument, activist shareholders can offer a solution by supplying large investment managers with … shareholders – have different visions of stewardship with little scope for interactions. For large investment managers, general …

, remain robust when controlling for firm-specific factors as well as shifts in investor sentiment. From a risk management …

policy engagement to fulfill their fiduciary duty, improve investment risk management, and create an enabling environment for …