Results 131 to 140 of about 83,278 (217)

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

Do Banks in the Middle East and North Africa Region Price Carbon Exposure?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim   +2 more
wiley   +1 more source

What to Expect in 2026-2027: Important Health Economics and Outcomes Research Topics. [PDF]

open access: yesClinicoecon Outcomes Res
Abraham I   +5 more
europepmc   +1 more source

Managerial Conflicts of Interest: Heterogeneous Sustainability Outcomes Through Actions Directed at Primary and Secondary Stakeholders

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether firms' sustainability actions aimed at serving multiple stakeholders lead to similar or differing sustainability outcomes depending on the manager's stakeholder focus. It proposes a conceptual framework distinguishing between primary and secondary stakeholders, wherein managers can face conflicts of interest ...
Felix B. Fischer   +2 more
wiley   +1 more source

Carbon Markets and Green Innovation: Path‐Dependent Firm Responses to Emissions Trading

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper identifies a dynamic boundary condition of the Porter hypothesis by examining how firms' pre‐existing innovation trajectories shape regulatory‐induced green innovation within the context of a market‐based carbon policy. Building on path dependency theory, we argue that firms' responses to environmental regulation are contingent on ...
Rushi Chen, Effie Kesidou, Peter Howley
wiley   +1 more source

Correction: Clinical performance of a dual-target SARS CoV-2 antibody assay using sera from Ghana. [PDF]

open access: yesBMC Infect Dis
Pappoe-Ashong PJ   +6 more
europepmc   +1 more source

Structure or Composition? Explaining the ESG Premium in Firm Profitability With Oaxaca and Pseudo‐Panel Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether ESG‐related profitability differences arise from observable firm characteristics or from structural differences in how firms convert those characteristics into performance outcomes. Using an unbalanced panel data design, the final sample comprises 727 firm‐year observations from 178 publicly listed non‐financial ...
Yara Ibrahim   +2 more
wiley   +1 more source

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