Search Results - subject_exact:"Unternehmensüberwachung"

Green leverage : how CO₂ emissions shape capital structures in EU corporations

Dsouza, Suzan; Krishnamoorthy, K.; Franklin, M.; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616872

Corporate governance and sustainable energy performance : challenges and strategies of Moroccan subsidiaries in the green transition

Taghzouti, Hamza; Taghzouti, Abdellatif - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617216

The governance behind the green : how CSR strategy and stakeholder engagement shape ESG performance in Southeast Asia

Sally, Tham Tjin Shia Alias; Andrian, Tommy - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617376

Systematic stewardship on the waterbed

Tröger, Tobias - 2026

This paper examines the limits of corporate governance as a tool for advancing climate transition. While capital market mechanisms, shareholder stewardship, say-on-climate votes, and ESG-linked executive compensation are often presented as effective levers for greening corporate behavior, their...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617968

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Systematic stewardship on the waterbed

Tröger, Tobias - 2026

Book / Working Paper

Do CEO power and narcissism increase or reduce the attraction of socially responsible investing?

Ramon-Llorens, M. Camino; Martínez-Ferrero, Jennifer; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618399

The influence of corporate governance dimensions on carbon emission disclosure : the mediating role of financial performance

Kiswanto, Kiswanto; Dalilati, Ufi; Hadi, Caraka; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618680

Green lending in a FinTech era : the role of geographic dispersion and internal governance

Liu, Zhaoyan; Fu, Xiaoqing; Wilson, John O. S. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015568305

Transparency and the visibility of misconduct : evidence from esg disclosure mandates

Akyildirim, Erdinc; Gozgor, Giray; Ho, Thang; Wagner, … - 2026 - This version: February 16, 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609790

The impact of ownership concentration on bank profitability : a case study of Vietnam

Khanh Pham Thi Kieu; Duyen Pham Thi Bich; Tam Le Thanh - 2026

This article examines the impact of ownership concentration on bank profitability, with the sample of 28 Vietnamese commercial banks in the period 2009-2022. Bank profitability is assessed using both return on assets (ROA) and return on equity (ROE). The main regression methods include the least...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609803

Women on the executive and supervisory boards of large companies : the upward trend of recent years has largely stalled

Antezza, Arianna; Meiner, Alina; Wrohlich, Katharina - 2026

The proportion of women on the executive and supervisory boards of Germany's largest private companies has risen considerably since data collection for the DIW Women Executives Barometer began 20 years ago. While it was just over one percent on the executive boards of Germany's 200...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610288

Why do family firms hold cash? : agency conflicts and valuation perspectives

Tayem, Ghada; Abu Ghunmi, Diana; Bino, Adel; Tayeh, Mohammad - 2026

This study aims to examine whether family firms differ from nonfamily firms in their propensity to save cash, particularly in response to new investment opportunities, and to assess how investors value the cash holdings of family versus nonfamily firms in light of potential agency concerns. The...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611266

Corporate governance in Brazil and opportunistic behavior in the use of insider information

Ventura, Ana Flávia Albuquerque; Decourt, Roberto Frota; … - 2026

The opportunistic use of insider information generates adverse effects on capital markets, making its mitigation through robust corporate governance practices. This research analyzes the corporate governance mechanisms that reduce the signs of opportunistic insider trading, grounded in the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611385

From control to value : how Governance, Risk management and Compliance improve operational efficiency and company reputation in Saudi technology-driven firms

Aloulou, Wassim J.; Alshohail, Nawaf F. - 2026

This study investigates the impact of Governance, Risk management, and Compliance (GRC) practices on operational efficiency and corporate reputation. Drawing on the Resource-Based View (RBV), Stakeholder Theory, and the signaling perspective, it conceptualizes GRC as a set of organizational...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611400

Assessing the influence of audit committee characteristics on the effectiveness of risk management practices in public statutory corporations in Tanzania

Soi, Gerald J.; Mzenzi, Siasa Issa; Suluo, Said Juma - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611431

Semantic mapping of AI-for-government research : uncovering the knowledge architecture of digital-era governance

Čišić, Dragan; Drezgić, Saša; Buterin, Vesna; … - 2026

This study presents a comprehensive bibliographic and semantic analysis of 3957 scientific publications on artificial intelligence (AI) in government and public administration. Using an integrated text- and network-based approach, we identify the main thematic areas and conceptual orientations...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611768

Examining the nexus of green finance, sustainable performance of banks, and the moderating roles of green HRM and government regulation

Abu Alim, Sad; Khataybeh, Mohammad; Marashdeh, Zyad; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614043

The role of corporate governance mechanisms, leverage, and financial distress for improving audit quality

Kalbuana, Nawang; Uzliawati, Lia; Taqi, Muhamad; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614112

Governance and value : a disaggregated environmental, social, and governance (ESG) analysis of corporate financial performance (CFP) in Philippine publicly listed firms

Cortez, Michael Angelo A.; Rivera, John Paolo R. - 2026

We investigated the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial performance (CFP) among publicly listed firms in the Philippines from 2015 to 2024. Utilizing Bloomberg's ESG scores, we employed a triangulated econometric framework that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614213

Risk or reward? : assessing the market value implications of CSR disclosure and family ownership

Nassirzadeh, Farzaneh; Askarany, Davood; Keyvani, Fatemeh - 2026

This study investigates whether Corporate Social Responsibility Disclosure (CSRD) serves as a risk-mitigating or cost-inducing signal for firms' market value in an emerging market. Utilising a panel dataset of 120 companies listed on the Tehran Stock Exchange (2015-2023) and employing content...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614313

Governing with health and safety in mind : favorable conditions for board OHS discussions in Swedish municipal contexts

Lornudd, Caroline; Welander, Jonas; Göransson, Sara; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614636

Convergence, diversity, and divergence : the two axes of corporate law and governance

Gordon, Jeffrey N. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615827

Cultural governance and earnings quality : the role of corporate values and managerial ability

Arian, Adam; Timilsina, Sabina; Gamage, Pandula; Sands, John - 2026

This study investigates the role of corporate culture in shaping earnings management behavior, positioning culture as an internal governance mechanism that can enhance financial reporting quality.Using a large panel of US publicly listed firms from 2001 to 2021, we employ a machine-learning...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616397

ESG reporting in the GCC : what is the added value of the family business? : contributions from the socioemotional wealth model

Nimer, Khalil; AbuGhazaleh, Naser M.; Bani-Mustafa, Ahmed; … - 2026

This study investigates family control and ESG disclosure in the GCC. We challenge Western agency assumptions by examining how internal governance and firm maturity condition this link, testing the Socioemotional Wealth (SEW) model in a patriarchal context.We utilize a balanced panel of listed...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616422

Common ownership and strategic manager compensation in R&D races and contests

Stadler, Manfred; Stickel, Lukas - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015592771

A leak in paradise : reputation repair policies after offshore data leaks

Bilicka, Katarzyna; Traini, Simone - 2026

We examine whether the public revelation of sensitive tax information prompts firms to adopt reputation repair policies targeting shareholders. Between 2013 and 2021, the International Consortium of Investigative Journalists (ICIJ) released leaked information on over 800,000 offshore entities...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593100

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A leak in paradise : reputation repair policies after offshore data leaks

Bilicka, Katarzyna; Traini, Simone - 2026

Book / Working Paper

Institutional shareholders' geographical concentration, coordinated governance effects, and ESG rating disagreement

Qin, Libin; Li, Dailing; Bo, Wen - 2026

Drawing on agency theory, this study explores how the geographical distribution of institutional shareholders affects corporate ESG rating disagreements. A higher geographical concentration of institutional shareholders is found to correlate with reduced ESG rating disagreements, as...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596319

Employee voice and corporate governance : power and engagement for the environment

Bartosch, Julia; Nicklich, Manuel; Jackson, Gregory - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596725

Carbon disclosure and common ownership

Choi, Bobae; Lee, Doowon; Luo, Le - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015597285

Distance to governance regulatory on financial performance : evidence from managerial disclosure activities at Vietnam

Nguyen, Thi Ngoc Anh; Jung, Hail - 2026

This study examines how geographic distance to Vietnam's centralized securities regulator-the State Securities Commission (SSC)-influences firm-level stock price crash risk. In emerging markets characterized by weak governance, corruption, and political connections, distance can erode monitoring...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015591436

Corporate governance structures and firm value : the mediating role of financial distress in ASEAN construction companies

Firdaus, Anton; Afiah, Nunuy Nur; Suharman, Harry; … - 2026

This study tests the connectionbetween corporate governance structures and firm value, incorporating financial distress as a mediating mechanism among construction companies listed in ASEAN markets. Utilizing a sample of 58 firms drawn from an initial population of 169 companies over the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015591630

Financial globalization and corporate environmental, social, and governance (ESG) ratings

Almulhim, Abdulateif A.; Samour, Ahmed; Chaouachi, Maroua; … - 2026

Corporate environmental, social, and governance (ESG) ratings are receiving growing attention in the current literature. However, most empirical studies fail to examine whether corporate ESG ratings are influenced by financial globalization (FG). This study offers a novel perspective by...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015603749

Board leadership for growth and resilience : guiding principles for climate and nature governance : white paper

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015605546

Transplanting company law : shareholder protection in the Cape Colony

Fliers, Philip; Maphosa, Lloyd Melusi; Turner, John D. - 2026

In this paper, we examine the transplantation of British company law into the Cape Colony in the late nineteenth century. The Cape Colony Companies Act of 1892 was like its British counterpart in that it provided minimal investor protection. This meant that promoters were free to choose the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606656

Knowledge in the diversity-efficiency nexus : how board composition shapes sustainable resource use in emerging markets

Núñez-Laguna, Ivette; Gambetta, Nicolás; … - 2026

Even though sustainable resource use has become a strategic priority, there remains limited empirical evidence on how board diversity influences water and energy efficiency, particularly in emerging economies such as those in Latin America. Accordingly, this study investigates the relationship...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606808

A data-driven framework for ESG prioritization : PCR-based insights for sustainable governance and growth

Fang, Ming; Chang, Chiu-Lan; Dinçer, Hasan; Yüksel, Serhat - 2026

Environmental, social, and governance (ESG)-based investment strategies aim to integrate not only economic but also ethical and environmental dimensions into financial decision-making processes to promote sustainable economic growth. However, the relative effects of ESG criteria on economic...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607664

Innovation under the unique pressures of energy transition : can CSR strategy buffer ESG controversies in EU firms

Aljawarneh, Nader Mohammad; Al Daabseh, Tariq Khairo Issa; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619843

Examining the impact of board committees on the relationship between corporate investment and financial performance

Sajwani, Burair A.; Al-Shboul, Mohammad - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015620215

Board gender diversity as a moderator : ESG, sustainability reporting, and green innovation on firm value

Hidayat, Imam; Erdawati, Lena; Sukiranto; Husin, Ng - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015620740

ESG performance and AI governance : evidence from Thailand

Moolkham, Mongkhol - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015620796

The role of ESG and governance quality in shaping fintech development across MENA : evidence from empirical data

Abdo, Khawla Kassed - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015621301

Corporate opportunity waiver laws did not produce disloyal managers

Geng, Heng; Hau, Harald; Liu, Pengfei - 2026

Corporate Opportunity Waiver (COW) laws permit firms to suspend fiduciary duties related to corporate opportunities. Fich, Harford, and Tran (2023) argue that these laws reduced firm innovation and lowered corporate valuation for research-intensive firms. However, we find that over 90% of the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015622877

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Corporate opportunity waiver laws did not produce disloyal managers

Geng, Heng; Hau, Harald; Liu, Pengfei - 2025

Book / Working Paper

Gaming the threshold : size-dependent tax policy and domestic profit shifting

Athiphat Muthitacharoen; Archawa Paweenawat; Krislert … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015624511

Shareholder empowerment and ownership structure in a free-contracting environment

Burkart, Mike; Miglietta, Salvatore; Ostergaard, Charlotte - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625006

Strategic human resource governance and forward-looking information disclosure : the role of board gender diversity and audit committee expertise

Kusumawati, Eny; A'zizah, Laila Oshiana Fitria; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625087

Credit control and firm performance : evidence from Vietnam's listed real estate sector with firm size and corporate governance quality as moderators

Nguyen Ngoc Quang; Nguyen, Tan Dat - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625088

Challenges of corporate governance in state-owned enterprises : between accountability, efficiency, and social value : book of proceedings : 14th OFEL Conference 2026

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625803

Unraveling sustainable corporate governance : the dynamic interplay of network strategies, board social learning, and board structure

Díaz Tautiva, Julián Andrés; Salvaj, Erica; … - 2026

Motivated by an increasing interest in the influence of corporate boards on environmental and societal organizational outcomes, this study aims to clarify the dynamic interplay among corporate network strategy, board social learning, and board structure in shaping corporate environmental and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627300

Him too? Analyzing the effects of Epstein connections

Gertsberg, Marina; Pagel, Michaela; Volkova, Ekaterina - 2026

The Epstein files, released between September 2025 and January 2026, offer an unprecedented window into the social and professional network of a convicted sex offender whose ties extended deep into corporate America. We construct a comprehensive sample of all S&P 500 CEOs and board members...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627517

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Him too? : analyzing the effects of epstein connections

Gertsberg, Marina; Pagel, Michaela; Volkova, Ekaterina - 2026

Book / Working Paper

In data we trust? : emerging policy and supervisory approaches to AI data use in financial services

Crisanto, Juan Carlos; Currat, Adrien; Ehrentraud, Johannes - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628198

Corporate governance and bank risk before and after the global financial crisis : evidence from India

Banerjee, Gaurango; Shetty, Shekar - 2026

This study examines the impact of corporate governance on sustainability-related risk in Indian banks across crisis and post-crisis periods. Using data from 37 public and private banks between 2006 and 2018, it analyzes how board characteristics influence liquidity and solvency risk. Panel...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628516