Results 141 to 150 of about 316,392 (293)
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Economic Education Analysis Journal, 2015 Minat pada diri seseorang, khususnya pada bidang pekerjaan dipengaruhi oleh beberapa faktor, baik intern dan ektern. Minat mahasisw pada profesi guru akuntansi adalah Tujuan penelitian ini untuk mengetahui bagaimana pengaruh secara parsial praktik ...
Tuti Oktaviani, Agung Yulianto
doaj
Accounting Profession: African Perspective Review of Steps into the Future
, 2021 Kamau CG, Ilamoya SL.
europepmc +1 more source
History of Accounting and Accountancy Profession in Great Britain
Journal of Accounting and Management, 2016 Accounting has always been a part of our history, but it became prominent when monetary systems were introduced. The article presents the important events in the English history from the Middle Ages till today and includes the most important persons who lived in these periods.
openaire +3 more sources
OBJECTIVES AND PARTICULARITIES OF DECISIONS IN THE CONTEXT OF CORPORATE GOVERNANCE [PDF]
Corporate governance means the overall driving of the entire organization byaccepting all internal components, which work together, which eventually will be integrated in themanagement, and implemented to the risk management within the organization and ...
Carmen Boghean +3 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Collaborations with nonprofits can enhance firms' legitimacy, yet the relationship between their communication and corporate environmental legitimacy remains poorly understood. Furthermore, research lacks an analysis of the communication of business‐nonprofit collaborations through multiple actors' perspectives.
Andrea Rizzuni +3 more
wiley +1 more source
Accountability in the Medical Profession
, 2014 The history of physician practice has evolved from a time when the physician’s word was simply accepted as truth to a time when fallibility is viewed as an opportunity. Numerous societal factors contribute to the way in which healthcare providers deliver care and the ways in which they take responsibility for that care.
openaire +1 more source
Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment
Business Strategy and the Environment, EarlyView.ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli +2 more
wiley +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
AN APPLICATION OF LEARNING STYLE THEORY TO UNDERGRADUATE INSTRUCTION IN ACCOUNTING: A MINNESOTA EXAMPLE [PDF]
This paper reports the results of a student learning style inventory by Flemming and Miller. The survey was used in an introductory accounting course in addition to other curriculum materials to foster critical thinking.
Nefstead, Ward E.
core +1 more source