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On the determinants and effects of corporate tax transparency : review of an emerging literature
Müller, Raphael; Spengel, Christoph; Vay, Heiko - 2020
firms’ tax disclosure decisions, (ii) informativeness of different kinds of tax-related disclosure, and (iii) effects of …
Persistent link: https://www.econbiz.de/10012314727
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Is mandatory nonfinancial performance measurement beneficial?
Gallani, Susanna; Kajiwara, Takehisa; Krishnan, Ranjani - 2015
We examine the effect of mandated measurement and peer disclosure of new information on the persistence of performance … following regulation requiring standardized measurement and peer disclosure of absolute and relative patient satisfaction … disclosure introduce positive and significant mean shifts in performance with larger improvements for poorly performing hospitals …
Persistent link: https://www.econbiz.de/10011536665
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Exploring the role of instruments in the transformation of logics : the case of socially responsible investment
Arjaliès, Diane-Laure - 2014
The purpose of this article is to explore the role of instruments in the transformation of institutional logics and their associated practices at the micro level. Based on an ethnographic study, this article compares two working groups — one responsible for equity and the other for...
Persistent link: https://www.econbiz.de/10010499699
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Aktuelle Forschung in der Gartenbauökonomie : Tagungsband zum 1. Symposium für Ökonomie im Gartenbau am 27. November 2013 in der Paulinerkirche Göttingen
Dirksmeyer, Walter (ed.); Theuvsen, Ludwig (ed.);  … - 2015
Das 1. Symposium für Ökonomie im Gartenbau fand am 27. November 2013 in der Paulinerkirche in Göttingen statt. Es wurde als Kooperation der Georg-August-Universität Göttingen, des Thünen- Instituts für Betriebswirtschaft und des Agrarkompetenznetzes WeGa durchgeführt. Die Veranstaltung...
Persistent link: https://www.econbiz.de/10010480027
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Chief sustainability officers : who are they and what do they do?
Perkins, Kathleen Miller; Serafeim, George - 2014
While a number of studies document that organizations go through numerous stages as they increase their commitment to sustainability over time, we know little about the role of the Chief Sustainability Officer (CSO) in this process. Using survey and interview data we analyze how a CSO’s...
Persistent link: https://www.econbiz.de/10010410565
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Accounting for organizational employment impact
Freiberg, David; Panella, Katie; Serafeim, George; … - 2020
Organizations create significant positive and negative impacts through their employment practices. This paper builds on the substantial body of research regarding job quality and impact measurement to present a framework for monetized analysis of employment impact. We identify and propose a...
Persistent link: https://www.econbiz.de/10012511334
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Executive overconfidence and the slippery slope to financial misreporting
Schrand, Catherine; Zechman, Sarah L. C. - 2011
A detailed analysis of firms subject to SEC Accounting and Auditing Enforcement Releases (AAERs) in the 1990s and 2000s suggests that approximately one-quarter are the result of an act that is consistent with legal standards of intent. In the remaining three quarters, the initial misstatement...
Persistent link: https://www.econbiz.de/10009349654
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Investors as stewards of the commons?
Serafeim, George - 2017
Over the past few years, there has been a significant increase in the number of initiatives seeking to mobilize investor voice towards positive social impact. In this paper, I provide a framework outlining the role of investors as stewards of the commons. While companies are increasingly...
Persistent link: https://www.econbiz.de/10011901764
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Corporate resilience and response during COVID-19
Cheema-Fox, Alex; LaPerla, Bridget R.; Serafeim, George; … - 2020 - This draft: June 23rd, 2020
The coronavirus pandemic caused a sharp market decline while raising heterogeneous responses across companies related to their employees, supply chain, and repurposing of operations to provide needed products and services. We study whether during the 2020 COVID-19 induced market crash, investors...
Persistent link: https://www.econbiz.de/10012243533
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Earnings management : does corporate sustainability performance matter?
Hummel, Kartin; Ising, Peter - 2015
This study investigates the relationship between corporate sustainability performance and earnings management practices in a European setting. We measure earnings management based on discretionary accruals (cash flow approach) and real activity management. Corporate sustainability performance is...
Persistent link: https://www.econbiz.de/10011694336