Results 151 to 160 of about 1,032,623 (307)

A Structural VAR Approach to Estimating Budget Balance Targets [PDF]

open access: yes
The Fiscal Responsibility Act 1994 states that, as a principle of responsible fiscal management, a New Zealand government should ensure total Crown debt is at a prudent level by ensuring total operating expenses do not exceed total operating revenues. In
Julie Tam, Kunhong Kim, Robert A Buckle
core  

Investor Perception of ESG in Earnings Calls

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Farmers' Willingness to Grow Cover Crops: Examining the Economic Factors of Adoption in Alabama [PDF]

open access: yes
The inclusion of cover crops in cropping systems brings both direct and indirect costs and benefits. The literature has shown that cover crops can improve soil conservation and productivity, potentially improving cash crop yields and decreasing cash crop
Bergtold, Jason S.   +2 more
core   +1 more source

Sequencing Finance for Climate Resilience: Instruments, Institutions and Hong Kong's Role in Mobilising Private Capital in Southeast Asia

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates innovative financing strategies to mobilise private capital for climate adaptation, emphasising Hong Kong's role in advancing efforts across Southeast Asia. Using expert interviews and case studies, it addresses two key questions: which financial instruments can strengthen public–private collaboration, and what best ...
Laurence L. Delina   +5 more
wiley   +1 more source

Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano   +3 more
wiley   +1 more source

Annual Reports to the ESA Council ESA 110th Annual Meeting July, 2025

open access: yes
The Bulletin of the Ecological Society of America, EarlyView.
wiley   +1 more source

Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang   +5 more
wiley   +1 more source

STUDY ON THE IMPORTANCE OF CASH FLOW ANALYSIS BASED ON RATES IN THE FINANCIAL DECISION MAKING PROCESS [PDF]

open access: yes
Cash flow is the most viable source of information for managers, and its interpretation is one of the most important objectives of the management team to acquire the desired efficiency.
Ph.D Student Faurescu Florentina-Simona
core  

Climate Change Mitigation Takes the Lead: EU Taxonomy‐Aligned and Eligible Activities in Relation to Debt Financing

open access: yesBusiness 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

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