...Lorenzo Ligorio; Andrea Venturelli; Fabio Caputo Purpose State-owned enterprises (SOEs) are tools in the hands of governments for the pursuit of their political agendas. This feature is driving accounting scholars’ attention to SOEs’ relationship with the United Nations Agenda 2030. However, few...

...Courage Simon Kofi Dogbe; Kennedy Kofi Ablornyi; Wisdom Wise Kwabla Pomegbe; Evans Duah Purpose This study aims to examine how ethical leadership enhances the relationship between employee ethical behaviour and the job performance of employees in state-owned enterprises (SOEs). Design...

... difference of the level of adopting CSR as a periodic activity between business-related public enterprises known as state-owned enterprises (SOEs) and private enterprises. Design/methodology/approach Empirical analyses were conducted on a sample comprising 103 for-profit public and private enterprises...

... reporting in the period of 2008-2010. Using a sample of 5,334 listed firms in China, we find a positive yet weak association between centrally controlled state-owned enterprises (SOEs) and CSR reports. Moreover, we find that firms with more concentrated block ownership are less likely to issue CSR reports...