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Gipper, Brandon; Ross, Samantha; Shi, Shawn X. - 2022

assuror expertise in ESG reporting frameworks and measurement standards relates to assurance and supports the disclosure of …

Persistent link: https://www.econbiz.de/10014238361

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

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

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

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

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

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

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

Analyst teams

Fang, Bingxu; Hope, Ole-Kristian - 2019

This paper examines the impact of teamwork on sell-side analysts' performance. Using a hand-collected sample of over 50,000 analyst research reports, we find that analyst teams issue more than 70% of annual earnings forecasts. In contrast, most prior research implicitly assumes that forecasts...

Persistent link: https://www.econbiz.de/10012052460

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