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Corporate reporting provides insight into companies' commitment to gender equality
Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW weekly report : economy, politics, science : a … 13 (2023) 3/4, pp. 32-39
shows that the major publicly listed corporations in Germany implement the reporting requirements very differently …. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However … with fulfilling the legal requirements. Companies’ reporting on women and leadership positions is thus an indicator and …
Persistent link: https://www.econbiz.de/10013532157
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Do Companies with Media Background Executives Engage More Corporate Social Responsibility? – Evidence from China
Wu, Di - 2019
This paper investigates whether executives with media background influence the engagement of corporate social responsibility (CSR) in China. By examining Chinese listed companies from 2010 to 2017, this paper finds that companies with media background executives own higher CSR scores and better...
Persistent link: https://www.econbiz.de/10012864489
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CSR Contracting and Performance-Induced CEO Turnover
Qin, Bo; Yang, Lu - 2022
Motivated by the rise of linking CEO compensation to corporate social responsibility (hereafter, CSR contracting), we examine the impact of CSR contracting on CEO performance-induced turnover. Using a sample of S&P 500 firms with hand collected information on the use and substantiveness of CSR...
Persistent link: https://www.econbiz.de/10013295330
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Corporate Governance : Creating Value for Stakeholders
Jhunjhunwala, Shital - 2023
Chapter 1 Corporate Governance: An Introduction -- Chapter 2 Boards and Directors -- Chapter 3 Theoretical Perspectives of Corporate Governance -- Chapter 4 Internal Control, Financial Oversight and Risk Management -- Chapter 5 Global Corporate Governance Movement -- Chapter 6 Shareholders and...
Persistent link: https://www.econbiz.de/10014318531
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Uncertainty in Managers’ Reporting Objectives and Investors’ Response to Earnings Reports : Evidence from the 2006 Executive Compensation Disclosures
Ferri, Fabrizio - 2018
(ERC), increases when investors' uncertainty about the manager's reporting objectives decreases, as predicted in Fischer … investors' uncertainty about managers' incentives and reporting objectives. Employing a difference-in-differences design and …
Persistent link: https://www.econbiz.de/10012934868
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Determinants of managerial values on corporate social responsibility : evidence from China
Zu, Liangrong (contributor); Song, Lina (contributor) - 2008
This paper empirically investigates how Chinese executives and managers perceive and interpret corporate social responsibility (CSR), to what extent firms' productive characteristics influence managers' attitudes towards their CSR rating, and whether their values in favour of CSR are positively...
Persistent link: https://www.econbiz.de/10003688795
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The Relationship between Corporate Social Responsibility and Types of CEO Turnover : Evidence from US Firms
Chulkov, Dmitriy; Wang, Xiaoqiong - 2023
This study examines the relationship between corporate social responsibility (CSR) and different types of CEO turnover. Our findings based on a sample of over 2,500 publicly-traded US firms clarify how firms’ CSR engagement relates to CEO turnover by reason and source of new CEO. Firms with...
Persistent link: https://www.econbiz.de/10014351224
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CEO Superstitions and CSR Performance
Chang, Yuyuan; Ge, Chunmian; Zhang, Xiyue - 2023
Superstitions are typically seen as beliefs without scientific grounding. However, it can also be associated with people’s perception of risk and subsequent behavior. In this study, we provide evidence that CEO superstitious beliefs of bad luck – triggered by the CEO’s “zodiac year,”...
Persistent link: https://www.econbiz.de/10014353617
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The influence of board characteristics and state holding on corporate social responsibility disclosure, evidence from Vietnamese listed firms
Nguyen Thi Lien Huong; Nhat Minh Tran; Manh Chien Vu - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 1, pp. 190-201
Analysing the nexus between board diversity, CEO power, state holding, and corporate social responsibility disclosure in an emerging country: Vietnam, where some listed firms are held significantly by the State, is the fundamental objective of this study. In order to achieve this goal, we...
Persistent link: https://www.econbiz.de/10012604226
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Determinants of Managerial Values on Corporate Social Responsibility : Evidence from China
Zu, Liangrong; Song, Lina - 2021
This paper empirically investigates how Chinese executives and managers perceive and interpret corporate social responsibility (CSR), to what extent firms' productive characteristics influence managers' attitudes towards their CSR rating, and whether their values in favour of CSR are positively...
Persistent link: https://www.econbiz.de/10013325259