Chapter 10 - CEO duality and CSR reporting
CEO Duality and Firm Distress
... the CEO and chairman titles reduces the effectiveness of ...accurate reporting of the corporation financial wealth, rendering stewardship accounting ...that CEO and chairman use in stra- tegic ...of ...
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CEO Duality and Performance of Not-For-Profit Hospitals
... in Chapter 4, the outcomes of this study suggested that not-for-profit hospitals can choose to operate with or without CEO duality and with or without physicians serving as members of hospital ...
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CSR Reporting and the University
... of CSR within the corporate ...to CSR reporting for ...established reporting regulations, comparability among university's CSR reports will remain nothing more than a ...of CSR ...
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CEO Duality, Family-Control and Goodwill Impairment
... financial reporting (Ball, Robin, & Wu, ...the CEO duality issue, which is found to be common in family-controlled firms (Ho & Wang, ...that CEO duality has a positive ...
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Tensions in Aspirational CSR Communication—A Longitudinal Investigation of CSR Reporting
... Zalma, CEO of the World Future Society, the role of ambitions, visions, and aspirations in reporting is discussed, indicating a move towards discursive opening and increased inclusion of forward-looking ...
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Board Independence, CEO Duality and Accrual Management: Malaysian Evidence
... nor CEO duality influences the extent of accrual ...and CEO does not affect the level of earnings management ...nor CEO duality effectively constrained earnings management for the ...
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Integrated Reporting. CSR, Sustainability, Ethics & Governance
... this chapter. However this contribution maintains that integrated reporting provides a road map for those organisations who would like to pursue the sustainability path (Dacin et ...integrated ...
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The Influence of Earnings Management, Audit Quality and CEO Duality on Tax Avoidance
... This research has been in compliance with the research of Syanti and Sudarma (2012), Sari et.al(2016) indicating that earnings management has affected significantly tax planning and tax aggressiveness supporting the ...
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CEO Duality and Compensation in the Market for Corporate Control: Evidence from Malaysia
... Thus, the implementation of corporate governance will both lead to an increase and provide financial reporting quality of the company in order to gain the confident of investor. However, due to existing corporate ...
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The Influence of CEO Duality on the Relationship between Audit Committee Independence and Earnings Quality
... whether CEO duality moderates this ...high-quality reporting of earnings, but that the relationship is weakened by the existence of CEO ...a CEO has excessive control over the decisions ...
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CSR Reporting in the Airline Industry - An Analysis of the Development of Airlines’ CSR Reporting
... the CSR reporting occurrence is the reporting prior that ...were reporting on these ...ones reporting on environmental and sustainability, even providing separate ...providing ...
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danish CsR RepoRting
... In 2008 the Danish Parliament with overwhelming majority passed a bill amending the Danish Financial Statements Act. The amendment made it mandatory for the approximately 1100 largest companies in Denmark to report on ...
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CEO Duality Structure and Firm Performance in Pakistan
... CEO Duality Structure and Firm Performance in Pakistan Q AISER R AFIQUE Y ASSER, A BDULLAH A L M AMUN & A BDUL R AHIM S URIYA ABSTRACT This article examines the impact of CEO duality on firm ...
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CEO duality structure and firm performance in Pakistan
... of duality also argue that a combined position provides a combined command structure, single focal point and reduces the company’s cost in decision ...A CEO -Chair can exert greater authority and speed in ...
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CSR Reporting in France and the Netherlands
... Obligatory Law of 7 July 1977 on the social review mandates all companies with more than 300 employees to publish a social review (it includes more than 100 indicators). Obligatory Programme law related to the ...
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CEO duality and firm performance: the moderating roles of CEO informal power and board involvements
... included CEO tenure and the number of board members, board subcommittees, and executive team ...members. CEO tenure was measured as the number of years that a CEO was employed by the firm (Kim et ...
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CSR Reporting of Companies on a Global Scale
... of CSR report following the analysis and subsequent comparison of available CSR ...defines CSR reporting, areas of its data and its ...quality CSR reports. These CSR reports were ...
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CSR Reporting Practices of Hungarian Banks
... (CSR) reporting appears a promising field for researchers, and sustainability reporting becomes the subject of increased attention from both the business and the academic ...Providing CSR ...
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CSR reporting practices of Eurozone companies
... decade, CSR has gained even higher ...of CSR leadership showing that the activities of the company are congruent with the expectations of society, which represents a direct reflection of a company’s legiti- ...
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CEO Duality, Agency Costs, and Internal Capital Allocation Efficiency
... of CEO duality on investment efficiency concentrates only in firms with potentially high agency problems, due to the absence of enough incentives (models (1) and (3) featuring low Incentive Ratio and low ...
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