Results 211 to 220 of about 27,302 (302)

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro   +3 more
wiley   +1 more source

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY

open access: yes
Perusahaan terbuka wajib menyampaikan laporan keuangan termasuk laporan keuangan auditankepada bursa. Faktanya, pada periode 2022 masih terdapat perusahaan yang terlambat menyampaikanlaporan keuangan.
Dudy Satyawan, Made   +1 more
core  

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley   +1 more source

Automating the assessment of quality indicators using a clinical data warehouse: a pilot study on door-to-imaging time in stroke management. [PDF]

open access: yesSci Rep
Hassanaly O   +7 more
europepmc   +1 more source

ESG Uncertainty in Supply Chains: How Rating Divergence Shapes Buyer–Supplier Trade Credit

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Uncertainty in environmental, social, and governance (ESG) ratings has raised concerns about the reliability of sustainability evaluations and their consequences for interfirm relationships. Although prior research has highlighted firm‐level financial outcomes of ESG rating divergence, little is known about its implications for buyer–supplier ...
Liukai Wang, Na A., Yu Gong, Steve Brown
wiley   +1 more source

Audit Quality Determinant: Adverse Impact of Audit Delay

open access: yesJournal of Auditing, Finance, and Forensic Accounting
Hangtyas Nanung Junior, Dhyah Setyorini
openaire   +1 more source

ESG Controversies in Global Firms: A Black Mark?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley   +1 more source

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