Results 161 to 170 of about 3,294,345 (300)

Leading Toward Sunset or Sunrise? CEO Career Horizon, ESG Performance, Market Leadership, and Underperformance Duration

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the effect of chief executive officers' (CEOs') career horizons on environmental, social, and governance (ESG) performance and investigate how hard cues influence this performance effect. Our study offers a new perspective of CEO career horizon as a mechanism that enables firms to improve their ESG performance when occupying a ...
Sofia Angelidou   +2 more
wiley   +1 more source

When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li   +3 more
wiley   +1 more source

INVESTMENT, CASH FLOW AND MANAGERIAL DISCRETION IN STATE-OWNED FIRMS-Evidence across soft and hard budget constraints [PDF]

open access: yes
In this paper we extend to state-owned enterprises the empirical work on investment-cash flow sensitivities. Our sample is a panel of Italian state-owned manufacturing firms over the period 1977-1993.
Laura Rondi
core  

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang   +5 more
wiley   +1 more source

An Analysis of a Cash Flow Tax for Small Business [PDF]

open access: yes
This paper analyses whether it might be possible to design a cash flow tax (CFT) for small businesses in New Zealand to replace the existing income tax. Certainly, it is feasible to design the core rules of a CFT that applies to new small businesses.
Peter Wilson
core  

Paying for Privilege: How Political Contributions Undermine Environmental Sustainability—And How Executive Contracting Can Restore Balance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We are interested in investigating whether firms use political donations as a license to neglect environmental sustainability. We further deepen the examination by exploring the role of executive contracting. Drawing on a wide range of data between 2002 and 2021 and a global sample, our findings confirm that firms use political contributions ...
Habiba Al‐Shaer   +3 more
wiley   +1 more source

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