Zobrazeno 1 - 10
of 45
pro vyhledávání: '"Oleh PASKO"'
Publikováno v:
Investment Management & Financial Innovations, Vol 21, Iss 3, Pp 274-291 (2024)
This study aims to investigate whether stockholders and creditors place a positive value on corporate social responsibility (CSR) information disclosure when making decisions about providing financing to firms, thereby influencing their investment ch
Externí odkaz:
https://doaj.org/article/ed2c916bdb284f2f99b888791febe649
Publikováno v:
Investment Management & Financial Innovations, Vol 21, Iss 2, Pp 70-88 (2024)
This study explores the nexus between internal audit, audit committee attributes, and Corporate Social Responsibility (CSR) disclosure quality in A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2010 to 2019. Utilizing refin
Externí odkaz:
https://doaj.org/article/f3b628fc2fe14cb39c8ddbab5002b50f
Publikováno v:
Problems and Perspectives in Management, Vol 22, Iss 1, Pp 128-146 (2024)
This study aims to assess the intricate interplays between managerial ability, corporate social responsibility (CSR), and firm value, focusing on 3,498 company-year observations sourced from the RANKINS CSR RATINGS and China Stock Market & Accounting
Externí odkaz:
https://doaj.org/article/0cd3907f31e44d3fb3c672f84a173913
Publikováno v:
Investment Management & Financial Innovations, Vol 21, Iss 1, Pp 63-75 (2024)
This comprehensive study delves into the intricate relationship between corporate governance and Corporate Social Responsibility Disclosure (CSRD) within the framework of China’s institutional landscape. By analyzing an extensive dataset comprising
Externí odkaz:
https://doaj.org/article/21f4030e9fea4a2f8ed6cd734470da51
Publikováno v:
Investment Management & Financial Innovations, Vol 20, Iss 4, Pp 434-451 (2023)
The paper delves into the relationship between accounting conservatism, valued by financial stakeholders, and corporate social performance (CSP), esteemed by non-financial stakeholders. This study assesses the potential impact of financial reporting
Externí odkaz:
https://doaj.org/article/6d22aef640dc419d9b03712e58305ba5
Publikováno v:
Problems and Perspectives in Management, Vol 21, Iss 2, Pp 682-700 (2023)
This study aims to investigate whether corporate social responsibility activities are associated with more or less tax avoidance by focusing on this interrelationship in mandatory vs. voluntary regulatory regimes. The sample includes 6,668 firm-year
Externí odkaz:
https://doaj.org/article/8373cda29bc8435c8a04fc06469e5f88
Publikováno v:
Problems and Perspectives in Management, Vol 20, Iss 4, Pp 588-601 (2022)
Drawing on the agency and resource dependence theories, the paper assumes that the impact of corporate social responsibility on companies’ financial performance should be investigated not in a binary manner but against the backdrop of corporate gov
Externí odkaz:
https://doaj.org/article/e39de86c63ff45929d66c1244c7613b6
Publikováno v:
Investment Management & Financial Innovations, Vol 19, Iss 4, Pp 294-308 (2022)
This study examines the relationship between corporate social responsibility and the effectiveness of internal control, while simultaneously examining board gender diversity to check whether female directors contribute to corporate transparency or no
Externí odkaz:
https://doaj.org/article/6b798323b62d4c10b49cd694e228ccb9
Publikováno v:
Environmental Economics, Vol 13, Iss 1, Pp 61-78 (2022)
Sustainability reporting has become a practice of the majority and is decided by boards of directors as the supreme governing body in the decision-making process of companies. The paper provides a high-view picture and visualizes research to portray
Externí odkaz:
https://doaj.org/article/e1f76c69d7f64ab59bd3247eb53bd02f
Publikováno v:
Investment Management & Financial Innovations, Vol 18, Iss 4, Pp 309-325 (2021)
This paper examines the difference that the assurance brings to the quality of CSR reports in the Chinese institutional setting, in particular, the difference in quality (proxy – RKS ranking) of assured and unassured CSR reports, as well as whether
Externí odkaz:
https://doaj.org/article/ad0fbbdd55924cf58fec535956d284d6