Similar Search Results

Board leadership structure and human capital disclosure : role of independent directors

Tejedo-Romero, Francisca; Tejada Ponce, Angel; … - In: European research on management and business economics 29 (2023) 3, pp. 1-12

disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital …

Persistent link: https://www.econbiz.de/10014480017

Chief sustainability officers : who are they and what do they do?

Perkins, Kathleen Miller; Serafeim, George - 2014

While a number of studies document that organizations go through numerous stages as they increase their commitment to sustainability over time, we know little about the role of the Chief Sustainability Officer (CSO) in this process. Using survey and interview data we analyze how a CSO’s...

Persistent link: https://www.econbiz.de/10010410565

The Impact of Management on CSR

Fauzi, Hasan - 2010

The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this...

Persistent link: https://www.econbiz.de/10013136020

Good for Managers, Bad for Society? Causal Evidence on the Association between Risk-Taking Incentives and Corporate Social Responsibility

Mayberry, Michael - 2020

Using FAS 123R as an exogenous shock to stock options, I provide evidence that equity-based risk-taking incentives discourage corporate social responsibility (CSR). This finding suggests that compensation incentives can motivate managers not to pursue CSR strategies because CSR reduces firms'...

Persistent link: https://www.econbiz.de/10012840278

Customer Value Creation through Corporate Disclosure on Society-Oriented Activities. Do CEO's Characteristics Influence the Scope of Disclosure?

Waniak-Michalak, Halina - 2017

measuring the level of disclosure on the websites and CSR reports with the index of disclosure.The research reveals that the … level of CSR disclosure depends on the characteristics of management boards (age and experience of a chairman/-person). At …

Persistent link: https://www.econbiz.de/10012960003

Are Socially-Responsible Firms Less Likely to Expatriate? An Examination of Corporate Inversions

Huang, Henry He - 2017

This study examines whether corporate social responsibility (CSR) is related to the likelihood of corporate inversions, a legal tax planning strategy. We use a full sample to test stakeholder theory and a risk-management view of CSR. We find that firms with higher CSR performance are less likely...

Persistent link: https://www.econbiz.de/10012960875

CEO Behavioral Integrity, Auditor Responses, and Firm Outcomes

Dikolli, Shane S. - 2019

We investigate the audit fee response to CEO behavioral integrity (BI). BI refers to the perceived congruence between an individual's words and deeds (Simons 2002). Because low word-deed congruence should result in more explanations when communicating, we use variation in explanations beyond...

Persistent link: https://www.econbiz.de/10012905562

CEO Power and Corporate Social Responsibility (CSR) Disclosure : Does Stakeholder Influence Matter?

Rashid, Afzalur - 2020

social responsibility (CSR) disclosure, as well as the moderating role of stakeholder influence on this association …-item CSR Disclosure Index. The ordinary least squares (OLS) regression method is used to estimate the research models …, controlling for firm-specific factors that potentially affect the levels of CSR disclosure. Findings – The study findings indicate …

Persistent link: https://www.econbiz.de/10012826037

Boardroom gender diversity and CEO pay deviation : Australian evidence

Ahmed, Ammad - 2020

We study whether boardroom gender diversity affects CEO pay. Specifically, we investigate the association between boardroom gender diversity and CEO pay deviation from the optimal level of CEO pay based on firm characteristics and market performance. Using a sample of 2,288 firm‐year...

Persistent link: https://www.econbiz.de/10012853037

CEO Pulchronomics and Appearance Discrimination

Kim, Jung Yeun - 2016

Pulchronomics is the economics study of beauty. Given the importance of CEOs in wealth creation, we study CEO pulchronomics by first examining whether a beauty premium exists in CEO compensation. Since earnings gaps need to be accounted for differences in productivity, we also investigate...

Persistent link: https://www.econbiz.de/10012985318

1
2
3
4
5
6
7
8
9
10
Next
Last