Results 41 to 50 of about 2,081 (230)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
Insurance and accounts payable/receivable [1977]
, 1977 Steering Committee Recommendations to the Task Force -- Insurance Study -- Accounts Payable ...
Kansas Governor's Task Force on Effective Management
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley +1 more source
Working Capital Management: A Catalyst for Profitability in Bangladesh's Textile Sector [PDF]
International Journal of Management, Accounting and EconomicsThis study investigates the impact of working capital management (WCM) on the profitability of firms in Bangladesh’s textile sector. Utilizing panel data from 21 publicly listed textile companies over the period 2017–2021, the research examines the ...
Md. Khalilur Rahman +3 more
doaj +1 more source
Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng +4 more
wiley +1 more source
A Framework for Examining and Improving the Accounts Payable Process in Construction [PDF]
, 2014 This research focuses on the accounts payable function in construction firms. The cash conversion cycle includes accounts payable and accounts receivable support functions.
Al-Hussein, Riphay
core +1 more source
The impact of working capital management on the profitability of Croatian manufacturing SMEs
Ekonomski Vjesnik, 2020 Working capital management is important because of its impact on the owner’s wealth, shown as the economic value of the enterprise, which is the result of interdependence of profitability and risk.
Darija Prša
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing environmental pressures and sustainability challenges, understanding how institutional reforms enhance firms' ability to cope with green‐related disruptions is of substantial importance. Exploiting China's Supply Chain Innovation and Application Pilot Cities as a quasi‐natural experiment, this study investigates the impact of ...
Jiaxin Wang, Jiacheng Liu
wiley +1 more source