Results 251 to 260 of about 281,223 (302)

Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello, Marco Maffei, Annamaria Zampella   +2 more
wiley   +1 more source

Actual Versus Potential Impact: Leveraging Life Cycle Assessment to Implement Business Models for Sustainability

Business Strategy and the Environment, EarlyView.
ABSTRACT Research on business models for sustainability (BMfS) has primarily focused on the conceptual aspects and sustainability potential of BMfS rather than their actual impact. There is a need to understand whether BMfS have less environmental impact on society than conventional business models and in what context and conditions they can reduce ...
Emma Johnson, Oksana Mont
wiley   +1 more source

Does financial asset allocation term structure affect audit fees? Evidence from China. [PDF]

PLoS One
Zhang C, Nie H.
europepmc   +1 more source

Credit Risk Assessment From a Strategic Sustainability Perspective: The Case of the Nordic Banking Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT The financial sector plays an important yet ambivalent role in society's sustainability transition. Credit decisions have a substantial impact as they determine the allocation of large amounts of financial resources. This study applies the Framework for Strategic Sustainable Development as a lens to review literature and investigate practices ...
Jesko Schulte, Emma Bäckman, Vincenzo Giunta, Monica Salirwe   +3 more
wiley   +1 more source

Cross-section without factors: a string model for expected returns. [PDF]

Quant Finance
Distaso W, Mele A, Vilkov G.
europepmc   +1 more source

Environmental Violation and Cost of Equity Capital—Evidence From Europe

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley   +1 more source

Hedging irrigated maize crop yields using temperature derivatives in Malawi. [PDF]

Heliyon
Dennis Chirwa PB, Dzupire NC.
europepmc   +1 more source

Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio, Silvia Panfilo, Francesco Scarpa   +2 more
wiley   +1 more source

Soliton wave profiles and dynamical analysis of fractional Ivancevic option pricing model. [PDF]

Sci Rep
Jhangeer A, Faridi WA, Alshehri M.
europepmc   +1 more source

Heterogeneity of Green Investments, Firms' Sales, and Wages: Italian Evidence on Circular Economy, Resource‐Saving, and Energy Efficiency Investments

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper analyses the relationship between firms' investment in green technologies and competitive performance. We take advantage of new data on the adoption of different green technologies (circular economy, technical advancements, energy savings, and efficiency gains) from a large representative sample of Italian firms.
F. Quatraro, A. Ricci
wiley   +1 more source