Results 51 to 60 of about 17,253 (256)
BMEMat, EarlyView.This review comprehensively summarizes emerging biomaterial‐based strategies and underlying mechanisms for modulating endogenous tendon stem/progenitor cells (TSPCs). It offers the most recent insights into TSPC physiology and potential applications of tissue engineering and regenerative medicine in tendons.
Zeyu Zhu +9 more
wiley +1 more source
Cogent Business & Management, 2023 The present study utilizes agency theory and the upper echelons theory (UET) to investigate whether there is a moderating effect of family ownership concentration (FOWC) on the association between CEO demographic attributes and two forms of earnings ...
Safia Abdo Ali Al-Begali, Lian Kee Phua
doaj +1 more source
Investor Perception of ESG in Earnings Calls
Business 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
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
Revista de Contabilidad: Spanish Accounting ReviewUsing quantile regression, we compare the relationship between CEO founder and CEO age and the performance of new firms in the US. Our empirical evidence shows that issuers led by a CEO founder have a strong positive impact on first-day returns ...
Shuai Wu, Jinfeng Zhu, Tingting Wu
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos +2 more
wiley +1 more source
CEO Characteristics and Hedging Decisions: Examining the Moderating Role of Managerial Ability
Studies in Business and EconomicsFirms with cross-border operations are highly exposed to foreign exchange risk, prompting the need for strategic financial decisions such as hedging. As primary decision-makers, CEOs significantly influence these risk management strategies.
Nurrahmawati Lidya +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley +1 more source