Results 61 to 70 of about 884,067 (254)

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, Wenjia Tang, Liang Zhao, Salwa Saleh Almasabi, David Kalisz   +4 more
wiley   +1 more source

Does Market Competition Reduce Corporate Environmental Investment? Evidence From China's Anti‐Monopoly Law

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether stronger competition supports or constrains corporate environmental responsibility, using China's 2008 Anti‐Monopoly Law as a quasi‐natural experiment. Applying a difference‐in‐differences design to Chinese A‐share listed firms in heavily polluting industries from 2006 to 2019, we find that firms with high ...
Wen Li, Gaoping Zheng, Jonathan A. Batten, Fan Xu, Xuesong Tang   +4 more
wiley   +1 more source

Digital Transformation of Supply Chains and Corporate Green Resilience: Evidence From China's Supply Chain Innovation and Application Pilot Cities

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

Confronting Biodiversity Risk: Its Role in Shaping Corporate External Financing Choice

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how biodiversity risk shapes corporate financing decisions. We propose a Financing Hierarchy Distortion framework, arguing that biodiversity risk amplifies information asymmetry and legitimacy costs, thereby pushing firms toward debt‐heavy adjustments.
Yang Zhou, Nizhou Yu, Brian M. Lucey, Yueyang Wang   +3 more
wiley   +1 more source

Accounts Receivable Management to Medium Enterprises in Kosovo [PDF]

, 2018
Facing numerous economic problems, one of them is doing business. This paper will provide a reflection on the operation of cash-free sales. The paper will be dealt with in two aspects: theoretical and practical. It will be examined Management of accounts
Osmani, Zelfije, Zelfije Osmani, Ismaili, Liridona, Liridona Ismaili, Aliu, Besmire, Besmire Aliu   +5 more
core   +1 more source

Monitoring Carbon Risk: Auditor Pricing of Stranded Asset Exposure in U.S. Energy Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether external auditors incorporate carbon asset risk disclosures (CARD) when assessing a client's exposure to stranded asset risks and how these disclosures influence audit pricing decisions. Using data from Ceres' Sustainability Disclosure Search Tool, we assess a firm's CARD specificity by analyzing the proportion of ...
Sabrine Ayed, Walid Ben‐Amar, Yang Stephanie Liu   +2 more
wiley   +1 more source

The Institutionalization of REIT Sustainability Reporting: Cross‐Country Evidence From ESG Disclosure Regimes and Building Sustainability Policies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the institutionalization and textual evolution of sustainability reporting among listed real estate investment trusts (REITs) in the United States, the United Kingdom, Australia, Singapore, and Japan between 2020 and 2025.
Seonghun Min
wiley   +1 more source

An Evolutionary Game Theory Analysis of Accounts Receivable Financing Models for China’s New Agricultural Entities in Supply Chain Finance

Mathematics
New agricultural entities are essential to advancing high-quality agricultural development, ensuring food security, and reducing regional wealth disparities.
Shangjia Guo, Jiancheng Zheng, Rong Niu
doaj   +1 more source

EVALUASI PENERAPAN AKUNTANSI PIUTANG USAHA PADA USAHA MIKRO, KECIL DAN MENENGAH

Profita, 2019
This study aims to review the implementation of accounting policies that include account receivables management and its policies as well as internal controls applied in Micro, Small and Medium Enterprises. The object used in this research is PT.
Maylina Rahmad Eka Syahputri, Amrie Firmansyah   +1 more
doaj   +1 more source

Trade credit portfolio selection – a markovian approach [PDF]

The application of stochastic processes to the prediction of accounts receivable and cash flow is a classic financial operations research problem. Although there is a vast related literature, some theoretical and practical problems still exist.
Dariusz Wedzki
core