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Does the introduction of CSR criteria into CEO incentive pay reduce their earnings management? : the case of companies listed in the SBF 120

Khenissi, Mohamed; Jahmane, Abderrahman; Hofaidhllaoui, … - In: Finance research letters 48 (2022), pp. 1-8

Persistent link: https://www.econbiz.de/10013460193

Impact of executive pay gap on environmental, social, and governance disclosure in China : is there a strategic choice?

Zhang, Dingzu; Pan, Lijuan; Liu, Luqi; Zeng, Huixiang - In: Corporate social responsibility and environmental management 30 (2023) 5, pp. 2574-2589

Persistent link: https://www.econbiz.de/10014375439

Can Corporate Social Responsibility Counteract Managers' Incentives to Manage Earnings?

Agoglia, Christopher P. - 2017

when making operational and financial decisions. One such decision that managers face involves managing earnings. We … conduct an experiment in which experienced managers are placed in the role of a division manager facing an accrual decision …. We propose, and find support for, a moderated-mediation model in which the firm's commitment to CSR influences managers …

Persistent link: https://www.econbiz.de/10012954526

Corporate executives' incentives and ESG performance

Jang, Ga-Young; Kang, Hyoung Goo; Kim, Woojin - In: Finance research letters 49 (2022), pp. 1-8

Persistent link: https://www.econbiz.de/10013479659

Executive compensation and sustainable business practices : the moderating role of sustainability-based compensation

Adu, Douglas A.; Flynn, Antoinette; Grey, Colette - In: Business strategy and the environment 31 (2022) 3, pp. 698-736

Persistent link: https://www.econbiz.de/10013164347

Green or greed? : an alternative look at CEO compensation and corporate environmental commitment

Francoeur, Claude; Melis, Andrea; Gaia, Silvia; Aresu, … - In: Journal of business ethics : JOBE 140 (2017) 3, pp. 439-453

Persistent link: https://www.econbiz.de/10011643379

Chief Executive Officer (CEO) and corporate environmental sustainability : a systematic literature review and avenues for future research

Mahran, Karim; Elamer, Ahmed A. - In: Business strategy and the environment 33 (2024) 3, pp. 1977-2003

Persistent link: https://www.econbiz.de/10014513992

The impact of executive pay gap on environmental and social performance in the energy sector : worldwide evidence

Gonenc, Halit; Kartal, Deniz - In: The ESG Framework and the Energy Industry : Demand and …, (pp. 241-263). 2024

Persistent link: https://www.econbiz.de/10014456916

CEO power and CSR-linked compensation for corporate environmental responsibility : UK evidence

Al-Shaer, Habiba; Albitar, Khaldoon; Liu, Jia - In: Review of quantitative finance and accounting 60 (2023) 3, pp. 1025-1063

Persistent link: https://www.econbiz.de/10014291765

The influence of independence and compensation of the directors on family firms and real earnings management

Alhebri, Adeeb Abdulwahab; Al-Duais, Shaker Dahan; … - In: Cogent economics & finance 9 (2021) 1, pp. 1-17

This study investigates real earnings management in family firms and further examines the moderating effects of the independence and compensation of directors. Based on a sample of 106 non-financial public listed firms over 5 years in Saudi Arabia, the empirical results show that family firms...

Persistent link: https://www.econbiz.de/10013184003

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