性别多样性、董事会员工代表与非财务绩效的关系:一项跨国研究

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2020-04-14 DOI:10.1142/s1094406020500018

K. Lopatta, Katarina Böttcher, Sumit K. Lodhia, S. A. Tideman

引用次数: 16

摘要

本文考察了员工代表和女性董事在董事会层面的存在与企业的环境和企业社会责任（CSR）绩效之间的关系。。。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

The Relationship Between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study

This paper examines the relationship between the presence of employee representatives and female directors at the board level and a firm’s environmental and corporate social responsibility (CSR) pe...

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.