Results 161 to 170 of about 96,898 (349)

Financial frictions and stock return: A novel least minus more frictional factor for asset pricing models in emerging economies. [PDF]

PLoS One
Khan S, Shoaib A, Aftab R, Yasir M, Saeed MB.   +4 more
europepmc   +1 more source

A Conceptual Framework for Assessing Comparability Between Corporate Biodiversity Impact Accounting Tools

Business Strategy and the Environment, EarlyView.
ABSTRACT Integrating corporate biodiversity impacts into investment decisions can direct investments toward nature‐positive firms, creating a market signal. The strength of this signal is a function of how closely investments align. This alignment depends on the comparability (the degree of similarity and difference) of tools used to account for ...
Benjamin Stimpson, Sarah Raymond, Joseph Bull, E. J. Milner‐Gulland   +3 more
wiley   +1 more source

Understanding biopharmaceutical investment decision-making: how does Congressional Budget Office's model compare to investor insights? [PDF]

Health Aff Sch
Hofer MP, Radu P, Berdud M, Cole A, Cookson G.   +4 more
europepmc   +1 more source

Corporate Management of Environmental, Social, and Governance Ratings and Rating Divergence

Business Strategy and the Environment, EarlyView.
ABSTRACT As environmental, social, and governance (ESG) ratings increasingly influence investment and corporate decision‐making, companies face growing pressure to manage their ESG performance strategically. This study examines how firms navigate the fragmented ESG rating landscape marked by significant agency divergence. Based on a multiple‐case study
Selina Hauch
wiley   +1 more source

The state value. [PDF]

PLoS One
AbdElaal MA, Elmohamady NM.
europepmc   +1 more source

A Generalised Method of Moments Test of the Capital Asset Pricing Model

, 1988
Kian Guan Lim
openalex   +1 more source

Addressing Symbolic Versus Substantive Disclosures Under CSRD/ESRS E5 in the Circular Economy Disclosure of the Automotive Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how European automotive companies disclose circular economy (CE) information in light of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) E5. Using a mixed‐methods, data‐driven approach that combines keyword analysis and latent Dirichlet allocation (LDA ...
Dominika Hadro, Davide Calandra, Justyna Fijalkowska, Michele Oppioli, Silvana Secinaro   +4 more
wiley   +1 more source

How does carbon pricing leverage emission reductions in the power sector? Evidence from China's national carbon market. [PDF]

Carbon Balance Manag
Song Y, Li Y, Peng K.
europepmc   +1 more source

A Political Capital Asset Pricing Model

, 2019
Giovanni Pagliardi, Patrice Poncet, Stavros A. Zenios   +2 more
openalex   +1 more source

Toward Carbon Accounting and Circular Harmony in Shipping Corporations: A Systematic Bibliometric Review

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio, Anum Zaffar, Marco Ferretti   +2 more
wiley   +1 more source