... irresponsibility (CSI) ESG controversies Varieties of capitalism (VoC) Stakeholder theory M14 G32 Polish National Science Center (NCN) OPUS “Sustainability decoupling in light of CSRD. Exploring policy-practice and means-ends gaps” UMO-2024/53/B/HS4/01206 http://dx.doi.org/10.13039...

... 03 2023 26 03 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Management accounting system Transformational leadership Risk-taking tendency Product innovation Organizational citizenship Upper echelons theory G32 G40 G41...

... et al., 2019). © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Ownership structure Ownership concentration Corporate governance Frontier markets Financial performance G32 O16 M49 Corporate governance literature indicates...

... information G32 M41 M48 This study examines the determinants of the compliance degree with the disclosure requirements for goodwill established in International Accounting Standard (IAS) 36 “Impairment of assets”. To that end, it embraces the impression management framework which states...

... 09 2020 15 12 2020 05 01 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Agency costs Earnings management Accounting standards Market integration Corporate governance G32 G33 G38 Agency costs from the owner...

... relationship with a company tend to give preferential and supportive treatment to the company, investing in its stock beyond its expected financial return. G24 G32 We think that our sample period is an interesting case study, because of two reasons. First, we have the opportunity to observe...

... CEO characteristics Abnormal returns CEO appointment G14 G32 G34 M12 Mostly, the empirical findings on market reaction focus on developed markets and the US market. The number of studies concerning Europe as well as those of emerging markets (focussed mainly on Asia) is substantially...