Results 151 to 160 of about 4,691,430 (287)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how geopolitical risk, high‐technology exports and the Paris Agreement shape investment in renewable energy across developed and developing economies. Drawing on structural contingency theory, we conceptualise renewable energy investment as a country‐level response to external contingencies and analyse a global panel of 100
Tianqi Luo +5 more
wiley +1 more source
Revista de Contabilidad: Spanish Accounting Review, 2011 There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, but the IAS 41 requirement of fair valuation for ...
Josep M. Argilés +2 more
doaj
Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity
Business Strategy and the Environment, EarlyView.ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon +2 more
wiley +1 more source
Examining ESG Performance Through TNFD‐Aligned Disclosure Practices
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam +2 more
wiley +1 more source
From Ecological Culture to Green Innovation: The Role of Ethnic Minority Corporate Leaders in China
Business Strategy and the Environment, EarlyView.ABSTRACT Do ecological values embedded in ethnic cultures influence the environmental strategies of corporate leaders and their firms' green innovation? We examine this question in China's multiethnic context, where distinct ecological traditions across ethnic groups create sharp cultural contrasts that can be traced into leadership composition and ...
Yuan Du, Yingxin Di, Wei Cui
wiley +1 more source
Managerial discretion and optimal financing policies with cash flow uncertainty [PDF]
Building on the work of Stulz (1990), this paper analyzes the impact of managerial discretion on optimal leverage within an agency cost model of corporate financing.
Alessandro Fiaschi
core
Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque +2 more
wiley +1 more source
New firm survival: a fund flow model approach. [PDF]
This paper examines the influence of operating activities and financial and investment decisions in the start-up year on post-entry survival. Using a logit estimation of a funds flow model, we compare starters that failed within nine years with those ...
Huyghebaert, Nancy +3 more
core
Do Banks in the Middle East and North Africa Region Price Carbon Exposure?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim +2 more
wiley +1 more source