Results 61 to 70 of about 33,511 (218)
Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
JAS (Jurnal Akuntansi Syariah), 2017 Penelitian ini dimulai pada Tanggal 15 Maret 2016 hingga April 2016 yang dilakukan pada Pemerintah Kabupaten Bengkalis yang Beralamat di Jl.Ahmad Yani Bengkalis, Provinsi Riau.Subjek penelitian adalah Anilisis Basis Cash Towards Accrual pada Laporan ...
Ema Nirwana, Jhon Suhadi
doaj
Jurnal IqtisadThis research examines cash waqf investment in state sukuk through the retail Cash Waqf Linked Sukuk (CWLS) program with a juridical-normative approach. The aim is to analyze the legal basis of CWLS and legal protection for waqif through the wakalah bil ...
Musa Andika, Marwadi
doaj +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Potensi Pengembangan Wakaf Uang di Kota Palembang (Preleminary Research)
I-Finance, 2015 According to the literature, cash waqf has a potency to eliminate poverty and to increase quality of live for Indonesia’s population. But the question that arises is, why in reality the potency and beneficiary of cash waqf hasn’t been existed.
M.Rusydi M.Rusydi
doaj
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK), 2015 The government regulation (PP) number 71 year 2010 is a new regulation standard of accounting in the public sector. The new regulation standard that inspiring the writers to the research title: Penerapan Sistem Akuntansi Instansi Berbasis Akrual sebagai ...
Sari Zawitri +2 more
doaj +1 more source
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
HeliyonThe data element-driven industry (DEDI) generates large amounts of data, thereby mitigating information asymmetry. Does this affect corporate cash holdings?
Yubing Xiang, Mei Xu
doaj +1 more source
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source