Chief executive officer attributes, sustainable performance, environmental performance, and environmental reporting: New insights from upper echelons perspective

Using regulatory focus, the Chief Executive Officer-Top Management Team (CEO-TMT) interface, and upper echelons theories, the present study casts additional light on the competitive action frequency of firms, as determined by their chief executive officers (CEOs) regulatory focus under the contingent effect of the CEO–TMT dissimilarity of informational demographics. Applying regulatory focus and upper echelons theories, this study first hypothesizes how CEO regulatory focus influences competitive action frequency. Next, leveraging CEO–TMT interface research, this study suggests moderating effects on the part of CEO–TMT dissimilarity, across functional background and tenure, and on the relationship between CEO regulatory focus and competitive action frequency. Drawing on a sample of 218 firms from India for a 5-year period (2010–2015), we find that a CEO promotion focus enhances a firm’s competitive action frequency and that a prevention focus diminishes the same. Furthermore, dissimilarities in terms of both CEO–TMT functional background orientation and tenure in the organization moderate this relationship. This study concludes with a discussion of the article’s theoretical and practical implications.

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APA Names Diaz-Granados Deputy Chief Executive Officer

PsycEXTRA Dataset ◽

10.1037/e500672019-001 ◽

2018 ◽

Keyword(s):

Chief Executive Officer ◽

Chief Executive

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Peregrine—Twenty Years of Fraudulent Cash Balances

Issues in Accounting Education ◽

10.2308/iace-50690 ◽

2013 ◽

Vol 29 (2) ◽

pp. 337-348

Author(s):

Randal J. Elder ◽

Diane J. Janvrin ◽

Paul Caster

Keyword(s):

Information System ◽

Chief Executive Officer ◽

Accounting Information ◽

Chief Executive ◽

Cash Balance ◽

Accounting Information System

ABSTRACT In July 2012, Peregrine Financial Group filed for bankruptcy following the discovery that $215 million in customer balances had been embezzled. Investigation revealed that its Chief Executive Officer, Russell Wasendorf, Sr., fooled auditors and regulators for 20 years by preparing fictitious bank statements and cash balance confirmations to hide the theft of cash. The fraud was uncovered when Peregrine's regulator, the National Futures Association (NFA), demanded that Peregrine participate in an electronic confirmation process for verification of customer accounts. This case discusses how the fraud was allowed to go undetected for 20 years, the importance of auditing cash, and how new electronic confirmation technology improves the ability to authenticate confirmation responses. The case is suitable for use in both auditing and accounting information system courses.

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Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context

International Journal of Emerging Markets ◽

10.1108/ijoem-04-2019-0255 ◽

2020 ◽

Vol 15 (6) ◽

pp. 1061-1082 ◽

Cited By ~ 1

Author(s):

Merve Acar ◽

Hüseyin Temiz

Keyword(s):

Environmental Performance ◽

Emerging Market ◽

Positive Association ◽

Corporate Environmental Performance ◽

Tobit Regression ◽

Environmental Reporting ◽

Environmental Disclosure ◽

Significant Positive Association ◽

Content Type ◽

Environmental Disclosures

PurposeThe purpose of this study is to investigate the association between environmental performance of firms and the level of voluntary environmental disclosure in emerging markets.Design/methodology/approachWe used tobit regression OLS and t-test methods to reveal the association between environmental performance and the level of voluntary environmental disclosure.FindingsWe find a significant positive association between the level of discretionary environmental disclosures and corporate environmental performance. The result is in line with the arguments of economics disclosure theory that argues environmentally good performers disclose more.Practical implicationsMany of the environmentally good firms in Turkey are also listed in the “BIST Sustainability Index,” and this situation can be the result of the relative power of external regulations. Accordingly, it can be suggested to increase the community and governmental pressures for environmental reporting but also gives importance to increase intrinsic motivations for companies to engage in disclosure practices.Originality/valueThis study shed light on relation between environmental performance and environmental disclosure in an emerging market context. Also, it is revisited that the relation between environmental performance and the level of environmental disclosure by testing two different predictions on the level of environmental disclosures.

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Decision and Coordination in a Dual-Channel Three-Layered Green Supply Chain

Symmetry ◽

10.3390/sym10110549 ◽

2018 ◽

Vol 10 (11) ◽

pp. 549 ◽

Cited By ~ 4

Author(s):

Zilong Song ◽

Shiwei He ◽

Baifeng An

Keyword(s):

Sustainable Development ◽

Supply Chain ◽

Environmental Performance ◽

Fresh Produce ◽

Green Supply Chain ◽

Market Demand ◽

Equilibrium Solutions ◽

Sustainable Performance ◽

Dual Channel ◽

Social And Environmental Performance

This paper investigated, for the first time, the game and coordination of a dual-channel, three-layered, green fresh produce supply chain, with regard to its economic, social, and environmental performance. Considering that the market demand is dual-channel priced and sensitive to the degree of greenness and the freshness-level, four game models, under different scenarios have been established. These included a centralized scenario, a decentralized scenario, and two contractual scenarios. The equilibrium solutions under the four scenarios were characterized. From the perspective of a sustainable development, the economic, social, and environmental performance of the supply chain was analyzed. To enhance the supply chain performance, two contract mechanisms were designed and the conditions for a multi-win outcome were obtained. Accordingly, many propositions and management implications were provided. The results showed that, (1) compared to the centralized supply chain case, the performance of the decentralized supply chain case is inferior; (2) in addition to increasing the concentration of the supply chain decisions, the two contracts proposed can effectively coordinate the green supply chain and improve its sustainable performance; and (3) the performance of the supply chain is positively driven by the consumers’ sensitivity to greenness degree and the freshness level of fresh produce. This paper fills a research gap and helps the participants of the channel recognize the operational decision principle of a complex green supply chain, in order to achieve a higher and a long-term sustainable-development performance.

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