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Religion and Corporate Accounting Conservatism

Hao, Shengquan - 2017

This paper studies how religion influences corporate accounting conservatism choice. Accounting conservatism is a …' accounting conservatism choice in two contradictory ways. On one hand, religion calls for risk aversion, which predicts that … religion would enhance corporate accounting conservatism. On the other hand, religion, as a social norm, potentially impacts …

Persistent link: https://www.econbiz.de/10012955500

Product market competition, legal institutions, and accounting conservatism

Haw, In-Mu G.; Ho, Simon S. M.; Li, Yuansha; Zhang, Feida - In: Journal of international accounting research 14 (2015) 2, pp. 1-39

Persistent link: https://www.econbiz.de/10011429375

Investor protection, cross-listing and accounting quality

Khairul Anuar Kamarudin; Ariff, Akmalia M.; Jaafar, Aziz - In: Journal of contemporary accounting & economics 16 (2020) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10012298459

Corporate social responsibility, investor protection, and earnings management : some international evidence

Chih, Hsiang-Lin; Shen, Chung-hua; Kang, Feng-Ching - In: Journal of business ethics : JOBE 79 (2008) 1/2, pp. 179-198

Persistent link: https://www.econbiz.de/10003710305

The Palgrave Handbook of ESG and Corporate Governance

Câmara, Paulo (ed.); Morais, Filipe (ed.) - 2022

Part I – General aspects of ESG -- 1. Introduction: the multiples roles of corporate governance under ESG (Paulo Câmara) -- 2. Sustainability as a game changer in corporate governance (Guido Ferrarini) -- 3. ESG and the shift on corporate purpose (Beate Sjåfjell) -- 4. Sustainability and...

Persistent link: https://www.econbiz.de/10013270855

Shareholders and stakeholders around the world: the role of values, culture, and law in directors' decisions

Licht, Amir N.; Adams, Renée - 2020 - This version: 5 November 2020

We present evidence on the way personal and institutional factors could together guide public company directors in decision-making concerning shareholders and stakeholders. In a sample comprising more than nine hundred directors originating from over fifty countries and serving in firms from...

Persistent link: https://www.econbiz.de/10012668240

Nachhaltigkeit im Bankensektor : Konzepte, Rechtsfragen, Kulturwandel

Kurze, Thomas - 2016

Persistent link: https://www.econbiz.de/10011412605

Sustainability and social responsibility : regulation and reporting

Gal, Graham (ed.); Akişik, Orhan (ed.); … - 2018

Persistent link: https://www.econbiz.de/10011662325

Corporate social responsibility in the 21st century : debates, models and practices across government, law and business

Horrigan, Bryan - 2010

pt. 1. Corporate social responsibility's contemporary controversies and architecture -- pt. 2. Corporate social responsibility's regulatory maps and options -- pt. 3. Corporate social responsibility's applications and futures.

Persistent link: https://www.econbiz.de/10011851652

International dimensions of sustainable management : latest perspectives from corporate governance, responsible finance and CSR

Schmidpeter, René (ed.); Capaldi, Nicholas (ed.); … - 2019

Persistent link: https://www.econbiz.de/10011974001

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