Archival research on sustainability‐related executive compensation. A literature review of the status quo and future improvements

P Velte - Corporate Social Responsibility and Environmental …, 2024 - Wiley Online Library
This literature review summarizes previous quantitative archival research on sustainability‐
related executive compensation (SREC) as the overarching research method in this field …

Powerful CEOs and investment efficiency

MRU Chowdhury, F Xie, MM Hasan - Global Finance Journal, 2023 - Elsevier
This study investigates whether chief executive officers (CEOs) with excessive power make
efficient investment decisions. We employ a comprehensive measure of CEO power and find …

[HTML][HTML] The impact of compliance, board committees and insider CEOs on firm survival during crisis

S Ahmad, S Ullah, S Akbar, D Kodwani… - International Review of …, 2024 - Elsevier
This study investigates the relationship between internal corporate governance mechanisms
and firm survival during a financial crisis. Using a sample of FTSE 350 listed companies for …

How to explain stock returns of utility companies from an environmental, social and corporate governance perspective

MÁ López‐Cabarcos… - Corporate Social …, 2023 - Wiley Online Library
Sustainability is a major challenge in today's business world, making environmental, social
and governance criteria an indispensable tool for business management and investment …

Subjectivity in performance evaluations: a review of the literature

S Wick - Accounting Perspectives, 2021 - Wiley Online Library
Subjectivity is an important element of employees' performance evaluations because its use
can motivate employees and improve their productivity. Given this importance, it has been a …

Business strategy, corporate social responsibility activities, and financial performance

JL Ho, FH Hsu, CL Lee - Journal of International Accounting …, 2022 - publications.aaahq.org
This study examines how the alignment between business strategy (prospector versus
defender) and Corporate Social Responsibility (CSR) affects company performance. While …

CSR restatements: Mischief or mistake?

RL Bachmann, H Spiropoulos - Journal of Management …, 2023 - publications.aaahq.org
Using a sample of Australian Securities Exchange Ltd.(ASX) 500 firms over the 2004–2020
period, we find that contracting on corporate social responsibility (CSR) increases the …

Do institutional framework and its threshold matter in the sensitivity of CEO pay to firm performance? Fresh insights from an emerging market economy

CO Olaniyi, AO Young, XV Vo… - Managerial and …, 2022 - Wiley Online Library
This study examines the role of institutional quality and its threshold in the sensitivity of CEO
pay to firm performance in an emerging market economy, using a generalized method of …

CEO compensation and firm performance: the role of ESG transparency

C Rath, F Kurniasari, M Deo - Indonesian Journal of Sustainability …, 2020 - ijsam.org
Chief executive officers (CEOs) of environmental, social, and governance (ESG) firms are
known to take lesser pay and engage themselves in corporate social responsibility activities …

Compensation committee CSR-related expertise, CSR contracting quality, and performance implications

L Yang - Journal of Management Accounting Research, 2023 - publications.aaahq.org
Although the integration of corporate social responsibility (CSR) into CEO compensation
contracts (hereafter, CSR contracting) has become prevalent in recent years, scholars and …