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Collaborative investor engagement with policymakers : changing the rules of the game?

Yamahaki, Camila; Marchewitz, Catherine - 2023

Although a growing number of investors are engaging with sovereign entities on environmental, social, and governance (ESG) issues, little academic research investigates this new form of investor activism. Applying universal ownership theory and drawing on eleven case studies of policy...

Persistent link: https://www.econbiz.de/10014338086

The double-edged sword of CEO activism

Larcker, David F.; Miles, Stephen A.; Tayan, Brian; … - 2018

CEO activism — the practice of CEOs taking public positions on environmental, social, and political issues not directly related to their business — has become a hotly debated topic in corporate governance. To better understand the implications of CEO activism, we examine its prevalence, the...

Persistent link: https://www.econbiz.de/10012001263

On fraud and certification of corporate social responsibility

Arguedas, Carmen; Blanco, Esther - 2014

consumers' beliefs about the credibility of firms' CSR claims, which depend in turn on the (expected) fines for fraud. First, we … likelihood of certification. Second, fraud only arises when the fines for fraud are at intermediate levels and some CSR firms do … not certify their practices. Third, the presence of fraud comes at a cost for firms by inducing lower equilibrium prices …

Persistent link: https://www.econbiz.de/10010362253

Do independent directors curb financial fraud? : the evidence and proposals for further reform

Avci, S. Burcu; Schipani, Cindy A.; Seyhun, H. Nejat - 2017 - Last revised: 2 Oct 2017

In this article, we argue that the U.S. corporate governance rules put too much faith in the independent board members and insufficient emphasis on the shareholders themselves to control and monitor the top management. Given the agency problem between the board of directors and the shareholders,...

Persistent link: https://www.econbiz.de/10011748205

Cybercrime on the ethereum blockchain

Hornuf, Lars; Momtaz, Paul; Nam, Rachel J.; Yuan, Ye - 2023

We propose a taxonomy of cybercrime on the Ethereum blockchain and examine how cybercrime impacts victims' risk-taking and returns. Our difference-in-differences analysis of a sample of victims and matched non-victims suggests that victims increase their long-term total risk-taking and earn...

Persistent link: https://www.econbiz.de/10014323138

Business ethics in organizations : an experimental examination of whistleblowing and personality

Bartuli, Jenny; Djawadi, Behnud Mir; Fahr, René - 2016

more likely to refrain from supporting fraud and report wrongdoing. With the foci on research exploring individual and …

Persistent link: https://www.econbiz.de/10011531925

Wirtschaftskriminalität und Ethik

Löhr, Albert (contributor); Burkatzki, Eckhard (contributor) - 2008

Wirtschaftskriminalität in Deutschland wird in jüngerer Zeit zunehmend auch von wirtschaftlichen Unternehmungen selbst problematisiert. Neben den materiellen Folgeschäden sind es dabei insbesondere die Verletzung des kaufmännischen Prinzips von Treu und Glauben und die Verunsicherung des...