Business Strategy and the Environment, EarlyView.ABSTRACT Policy intervention can be a driver for industrial symbiosis (IS). However, given the wide variety of policy instruments available, policymakers should be guided in the policy design process to ensure that their intervention is effective and efficient. In this paper, we propose an agent‐based (AB) model intended to assess the effectiveness and
Melissa Mollica +2 more
wiley +1 more source
Enterprise AI applications and stock price crash risk. [PDF]
Front Artif IntellYang Z.
europepmc +1 more source
SOME INSIGHTS REGARDING CREATIVE ACCOUNTING IN ROMANIAN ACCOUNTING ENVIRONMENT - REGULATORS, FINANCIAL AUDITORS AND PROFESSIONAL BODIES OPINION [PDF]
This empirical study reports the results of a survey designed to explore the existence and magnitude of creative accounting practices in the Romanian accounting environment using as a reference point the opinion of some of the top representative ...
Vladu Alina Beattrice, Grosanu Adrian
core
Business Strategy and the Environment, EarlyView.ABSTRACT Small and medium enterprises (SMEs) dominate the global business landscape, making their sustainability efforts crucial. Yet little is known about how institutional contexts shape these practices. Using Institutional Theory, we compare the influence of cluster membership (CM), global value chain (GVC) membership, and the organizational ...
Barbara Caemmerer +2 more
wiley +1 more source
Valuation of Medical Innovation in Orphan Diseases with a Focus on Small Investors and Limited Diversifiable Risks. [PDF]
J Mark Access Health PolicyNuijten M, Gelder PV.
europepmc +1 more source
Cash Flow Accounting and Free Cash Flow Accounting
, 2006 The purpose of this paper is to contrast CF and FCF accounting and to explain the characteristics and logic of FCF accounting. The conclusions are as follows: (1) the purpose of FCF accounting is to calculate CF that can be distributed to investors. This
上野, 清貴
core
Business Strategy and the Environment, EarlyView.ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi +3 more
wiley +1 more source
Digital transformation and green total factor productivity: A contingency perspective on spatial and social embeddedness. [PDF]
iScienceChen Y, Liu S, Zhou Q.
europepmc +1 more source
Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
Business 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
Understanding Opportunity Costs of Women Participating in Maternal and Child Nutrition Interventions in Southern Angola: Evidence From the MuCCUA Trial. [PDF]
Matern Child NutrMartin-Cañavate R +8 more
europepmc +1 more source