Results 81 to 90 of about 929,319 (303)
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Keberlanjutan, 2016 Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh dari dana pihak ketiga dan pembiayaan bermasalah terhadap pembiayaan mudharabah pada PT. Bank Muamalat Indonesia, Tbk.
Husnul Khotimah
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Will Problems Arise When Banks are Exempted from Thin Capitalization Regulation?
Jurnal Ekonomi Modernisasi, 2018 This research was intended to provide empirical evidences that the exemption of banks from Minister of Finance Decree Number 169/PMK.010/2015 did not raise any significant problem on banks tax avoidance which was measured by effective tax rates ...
Arfah Habib Saragih
doaj +1 more source
BAD Taxation: Disintermediation and Illiquidity in a Bank Account Debits Tax Model [PDF]
This paper uses a dynamic general equilibrium model to study the economic effects of bank account debits (BAD) taxation. Australia and various Latin American countries have levied or levy BAD taxes.
Pedro H. Albuquerque
core
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya, 2018 This study analyzes the calculation of fund formation Allowance for impairment losses according to banking rules and according to the tax rules. Allowance for impairment on an allowance is established when the carrying value after impairment are less ...
Jeli Nata Liyas
doaj +1 more source