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DTSTART;TZID=Europe/Paris:20240930T120000
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DTSTAMP:20240923T123847Z
CREATED:20240923T123716Z
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UID:22330-1727697600-1727701200@www.bse.u-bordeaux.fr
SUMMARY:Séminaire: Andreea Madalina Bojan & Emil Adrian Bancu
DESCRIPTION:Séminaire BSE\n\n\n\n\n\n \nAndreea Madalina Bojan \n– third year PhD Student within Doctoral School of Accounting\, Bucharest University of Economic Studies\, Romania –\n(topic: Research on corporate governance and the use of impression management techniques in corporate reporting)\n \nDisclose or not disclose? An investigation into the relationship between corporate governance mechanisms and impression management in sustainability reporting\nAbstract: The main purpose of this research is to examine the relationship between corporate governance mechanisms\, in terms of specific governance scores\, and the tendency to use impression management techniques in sustainability reporting\, measured by several aspects\, such as the level of optimism\, positive words\, and negative words. Analysis includes several control variables to examine the influence at the company level. The research hypotheses are tested using a sample consisting of companies from Eastern European geographical area\, and non-financial industries. The analysed time frame is the period between 2022 and 2023. Regression models estimated for panel data\, using random-effects are applied. The findings draw a clear picture of the impact exerted by corporate governance mechanisms on impression management\, demonstrating that governance\, management and shareholders scores have a positive influence on the level of optimism\, while positive and negative words exposed in sustainability reporting are significantly influenced by management and CSR strategy scores. Results summary may have implications for business and academic environments. Thus\, company’s representatives could be interested in which practices of corporate governance may apply in order to avoid and anticipate the impression management tendency\, while for academics\, this study represents a basis in terms of pre-sent and future research.\n \n————-\n Emil Adrian Bancu\n– third year PhD Student within Doctoral School of Accounting\, Bucharest University of Economic Studies\, Romania –\n(topic: Identifying the influences\, constrains\, and motivational aspects of business to support sustainable activities)\nSustainability and Strategic Decision-Making: A Questionnaire Addressed to the Companies Listed on Bucharest Stock Exchange\n\n\n\n\n\n  \n  \n>> Agenda > Tous les événements
URL:https://www.bse.u-bordeaux.fr/agenda/seminaire-andreea-madalina-bojan-emil-adrian-bancu/
LOCATION:BxSE\, salle de séminaire H2-116\, bât.H\, campus Pessac\, avenue Leon Duguit\, Pessac\, 33600
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