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Fortschritte bei Frauen in Führungspositionen - doch weitere Anstrengungen nötig
Sondergeld, Virginia - In: Wirtschaftsdienst 104 (2024) 2, pp. 136-138
Persistent link: https://www.econbiz.de/10014484330
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Gender parity on top boards is still a far-off goal, and it is time for companies to take action
Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW Weekly Report 13 (2023) 3/4, pp. 17-19
Persistent link: https://www.econbiz.de/10013537592
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Weg zur Geschlechterparität in Spitzengremien bleibt weit: Unternehmen sind am Zug
Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW Wochenbericht 90 (2023) 3/4, pp. 20-21
Persistent link: https://www.econbiz.de/10013546648
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Frauen können in Führungspositionen von Unternehmen einiges bewirken, bleiben aber unterrepräsentiert
Sondergeld, Virginia; Wrohlich, Katharina; Kirsch, Anja - In: DIW Wochenbericht 91 (2024) 3, pp. 24-25
Persistent link: https://www.econbiz.de/10014469095
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Low interest rates and executive risk-taking incentives: Evidence from the United States
Castro, Paula; Tascon, Maria T.; Castaño, Francisco J.; … - In: BRQ Business Research Quarterly 24 (2021) 4, pp. 324-354
incentives of US managers to adopt riskier business policies. Specifically, based on the agency problems between shareholders and … managers and between shareholders and creditors, a research framework is developed to identify the influence of low interest … rates on managers' risk-taking incentives proxied by the sensitivity of executive compensation to stock return volatility …
Persistent link: https://www.econbiz.de/10013327728
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Corporate Governance, CEO Compensation and Accounting Conservatism
Sikalidis, Alexandros - In: International Journal of Business and Economic Sciences … 14 (2021) 1, pp. 80-95
Purpose: This study examines the moderating impact of corporate governance quality on the relation between CEO bonus compensation and accounting conservatism. Design/methodology/approach: We use market-based and accrual-based measures to estimate accounting conservatism. According to prior...
Persistent link: https://www.econbiz.de/10012622997
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Distributional differences in the time horizon of executive compensation
Haylock, Michael - In: Empirical Economics 62 (2021) 1, pp. 157-186
The aim of executive compensation plans is to incentivize executives to maximize long-term firm value. Past research shows that executives’ pay is determined by short-term stock performance to a substantial degree. This paper tests for distributional differences in the time horizon of the...
Persistent link: https://www.econbiz.de/10014497518
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Corporate reporting provides insight into companies' commitment to gender equality
Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW Weekly Report 13 (2023) 3/4, pp. 32-39
, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions …. Using a quantitative text analysis of annual reports, this second report in the 2023 DIW Berlin Women Executives Barometer …. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However …
Persistent link: https://www.econbiz.de/10013537594
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Berichterstattung in Jahresabschlüssen von Unternehmen lässt Rückschlüsse auf deren Engagement für Gleichstellung zu
Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW Wochenbericht 90 (2023) 3/4, pp. 34-41
Im Rahmen ihrer Jahresabschlüsse müssen viele Unternehmen in Deutschland nicht nur über ihre finanziellen Kennzahlen berichten. Seit einigen Jahren verlangt der Gesetzgeber vermehrt auch Auskünfte zu nichtfinanziellen Aspekten wie der Beteiligung von Frauen an Führungspositionen. Dieser...
Persistent link: https://www.econbiz.de/10013546650
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Management learning and the greening of SMEs: Moving beyond problem-solving
Millard, Debbie - In: Zeitschrift für Personalforschung (ZfP) 25 (2011) 2, pp. 178-195
Win-win and eco-efficiency approaches to environmental management that focus on cost benefits from environmental improvement in business have been widely promoted in recent years. However they have been criticized because they are of limited appeal to small and medium sized enterprises (SMEs)...
Persistent link: https://www.econbiz.de/10010292515