Media Partisanship and Fundamental Corporate Decisions

2021 ◽  
pp. 1-44
Author(s):  
April Knill ◽  
Baixiao Liu ◽  
John J. McConnell
Keyword(s):  
Corporate Decisions

scholarly journals Environmental key performance indicators: the role of regulations and stakeholder influence

2021 ◽  
Author(s):  
Ewelina Zarzycka ◽  
Joanna Krasodomska
Keyword(s):  
Performance Indicators ◽  
Key Performance Indicators ◽  
Environmental Indicators ◽  
Business Strategies ◽  
Proactive Approach ◽  
Stakeholder Influence ◽  
Corporate Decisions ◽  
Study Results ◽  
Reporting Decisions

AbstractEnvironmental protection is of vital importance and needs to be considered in the context of business strategies, including companies’ reporting decisions. This paper aims to investigate the importance of stakeholders for environmental key performance indicators (KPIs) and the significance of different types of environmental KPIs to various stakeholders. The study is based on a content analysis of the disclosures provided by large public interest companies operating in Poland. The data were processed to produce descriptive statistics as well as classification and regression trees (C&RTs). According to the study results, the sample companies provide a variety of environmental indicators, with a total of 735 KPIs identified. The research confirms the importance of stakeholders interested in environmental issues for corporate decisions regarding environmental KPI disclosure. The study contributes to the extant literature by providing new insights into the importance of different stakeholder groups for the disclosure of environmental KPIs. It may serve as an incentive for standard setters and practitioners to take a proactive approach in further developing and improving environment-related reporting regulations.

scholarly journals A Framework for Assessing Commitment Indicators in Sustainable Development Decisions

2021 ◽  
Vol 13 (9) ◽  
pp. 5234
Author(s):  
Mustafa S. Al-Tekreeti ◽  
Salwa M. Beheiry ◽  
Vian Ahmed
Keyword(s):  
Sustainable Development ◽  
Performance Indicators ◽  
Energy Use ◽  
Capital Projects ◽  
The Sustainable Development ◽  
Corporate Leaders ◽  
Corporate Decisions ◽  
Waste Energy ◽  
Infrastructure Project

Numerous decision support systems have been developed to address the decision-making process in organizations. However, there are no developed mechanisms to track commitment down the line to the decisions made by corporate leaders. This paper is a portion of a study that establishes a framework for a comprehensive metric system to assess commitment to Sustainable Development (SD) decisions down the line in capital projects, and sets the groundwork for further development of performance indicators for SD outcomes. This ultimately leads to investigating the relationship between commitment to corporate decisions and better project performance in SD parameters. Hence, this study explores the literature to extract relevant parameters that reflect the degree of the project participants’ commitment to SD decisions and to develop commitment indicators. The study created then validated an index to track this commitment along the project stages: the Sustainable Development Commitment Tracking Tool (SDCTT). The SDCTT was tested on an infrastructure project case study. In this paper, techniques relevant to the first stage of projects (planning and definition) are presented. The SDCTT is the groundwork for the future development of performance indicators for SD outcomes, and within the postulated model should ultimately contribute towards reducing project waste, energy use, and carbon emissions.

Research on the Impact of Information Security Certification and Concealment onFinancial Performance

2022 ◽  
Vol 30 (3) ◽  
pp. 0-0
Keyword(s):  
Information Security ◽  
Financial Performance ◽  
Positive Impact ◽  
Rapid Development ◽  
International Standards ◽  
Corporate Decisions ◽  
Using Data ◽  
The Impact ◽  
The Relationship ◽  
Iso 27001

With the rapid development of information technology, information security has been gaining attention. The International Organization for Standardization (ISO) has issued international standards and technical reports related to information security, which are gradually being adopted by enterprises. This study analyzes the relationship between information security certification (ISO 27001) and corporate financial performance using data from Chinese publicly listed companies. The study focusses on the impact of corporate decisions such as whether to obtain certification, how long to hold certification, and whether to publicize information regarding certification. The results show that there is a positive correlation between ISO 27001 and financial performance. Moreover, the positive impact of ISO 27001 on financial performance gradually increases with time. In addition, choosing not to publicize ISO 27001 certification can negatively affect enterprise performance.

Investor Overconfidence, Firm Valuation, and Corporate Decisions

2018 ◽  
Vol 64 (11) ◽  
pp. 5349-5369 ◽  
Author(s):  
Biljana N. Adebambo ◽  
Xuemin (Sterling) Yan
Keyword(s):  
Firm Valuation ◽  
Corporate Decisions

scholarly journals Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance

2016 ◽  
Author(s):  
Iftekhar Hasan ◽  
Chun Keung (Stan) Hoi ◽  
Qiang Wu ◽  
Hao Zhang
Keyword(s):  
Social Capital ◽  
Tax Avoidance ◽  
Corporate Tax ◽  
Corporate Decisions

scholarly journals An Economic Efficiency Approach to Reforming Corporate Governance: The Case of Multiple Stakeholder Boards

2017 ◽  
Vol 4 (2) ◽  
pp. 387-404
Author(s):  
Say H. GOO
Keyword(s):  
Multinational Corporations ◽  
Economic Efficiency ◽  
Allocative Efficiency ◽  
Unintended Consequences ◽  
Law Reform ◽  
Stakeholder Interests ◽  
Corporate Decisions ◽  
Multiple Stakeholder ◽  
The Board Of Directors ◽  
History Of

AbstractThis paper points out the problems of the current law on directors’ duties that forces directors to ignore stakeholder interests, with the unintended consequences of misallocation of resources and the weaknesses of a traditional legal approach to law reform, and uses multiple stakeholder boards as an example to demonstrate how an economic efficiency approach to law reform, adopting economic principles, could avoid some of the unintended consequences of a legal approach to law reform and help design better rules that promote allocative efficiency for the benefit of society as a whole. It argues that international organizations should take the lead in promoting the use of stakeholder directors in the board of directors of multinational corporations that have a history of corporate abuses for corporate decisions that have an impact on all stakeholders.

scholarly journals Feedback Effects, Asymmetric Trading, and the Limits to Arbitrage

2015 ◽  
Vol 105 (12) ◽  
pp. 3766-3797 ◽  
Author(s):  
Alex Edmans ◽  
Itay Goldstein ◽  
Wei Jiang
Keyword(s):  
Private Information ◽  
Firm Value ◽  
Bad News ◽  
Good News ◽  
Asymmetric Effect ◽  
Trading Behavior ◽  
Feedback Effects ◽  
Limits To Arbitrage ◽  
Corporate Decisions ◽  
Fundamental Value

We analyze strategic speculators’ incentives to trade on information in a model where firm value is endogenous to trading, due to feedback from the financial market to corporate decisions. Trading reveals private information to managers and improves their real decisions, enhancing fundamental value. This feedback effect has an asymmetric effect on trading behavior: it increases (reduces) the profitability of buying (selling) on good (bad) news. This gives rise to an endogenous limit to arbitrage, whereby investors may refrain from trading on negative information. Thus, bad news is incorporated more slowly into prices than good news, potentially leading to overinvestment. (JEL D83, G12, G14)

Sign in / Sign up

Export Citation Format

Share Document