Results 61 to 70 of about 4,086 (235)

Are financially sophisticated CEO’s more efficient when it comes to investing?

Revista Contabilidade & Finanças
This study aims to examine the relationship between the financial sophistication (FS) of the Chief Executive Officer (CEO) and the efficiency of corporate investments using empirical analysis in a sample of 189 companies listed on the B3 S.A.
Márcio Fernando da Silva, Rodrigo Oliveira Soares   +1 more
doaj   +2 more sources

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow, Hannah Collis, Fiona Charnley   +2 more
wiley   +1 more source

Operational Performance Implications of Circular Economy Implementation: An Empirical Exploration in the Manufacturing Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes, Meiirman Khassen, Ranjit Roy Ghatak, Rohit Joshi, Christian Muñoz Sánchez, Jayakrishna Kandasamy   +5 more
wiley   +1 more source

Do Governance Structures Drive Green Building Adoption? A Machine Learning Approach With Random Forests

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the determinants of firms' propensity to adopt green buildings in the Euro Stoxx 300 and the S&P 500 indices, during 2012–2023. Using random forest binary classifiers, we assess the relative importance of financial, sectoral, geographic, and climate governance predictors and uncover nonlinear relationships often overlooked ...
María del Carmen Valls Martínez, José Manuel Santos‐Jaén, María Estefanía Sánchez Pacheco, Fernando José Zambrano Farías   +3 more
wiley   +1 more source

Beyond Greenwashing: Impact of Circular Economy Practices on Green Collaborative Practices and Sustainable Supply Chain Integration Through Green Value Co‐Creation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of circular economy practices, as a manifestation of corporate social responsibility, on green value co‐creation and its subsequent effects on green collaborative practices and sustainable supply chain integration between providers and customers.
Adriana Santos, Arnaldo Coelho, Maria Elisabete Duarte Neves   +2 more
wiley   +1 more source

Multi-Level Networks of Management Accounting Innovation and Financial Distress [PDF]

فصلنامه بورس اوراق بهادار
Accordingly, this study aims to examine the role of multi-level networks in the dissemination of management accounting innovation on financial distress. The research method is mixed, comprising qualitative (fuzzy Delphi technique, interpretive structural
mohammad namazi, Pedram Azizi
doaj   +1 more source

Leveraging Reverse Engineering for CSCM Practices: Demystifying the Roles of Compositional Capability and Cooperative Orientation Under Humane Orientation and Competition Intensity

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah, Charles Baah, Ebenezer Afum   +2 more
wiley   +1 more source

Chief Executive Officer Power and Overinvestment: Linear and Non-linear Approach [PDF]

مطالعات تجربی حسابداری مالی
Efficiency is one of the most important criteria that investors consider when evaluating influencing factors to identify suitable investment opportunities.
Shokrollah Khajavi, Soraya Weysihesar
doaj   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

Board of Directors’ Characteristics, Political Connection and Risk Disclosure: Evidence from an Emerging Market Context

Risks
This research examines Jordanian risk disclosure policies and how board size, meeting frequency, CEO duality, and board expertise affect them, exploring how political ties moderate the link between board features and risk disclosure.
Ahmad Farhan Alshira’h
doaj   +1 more source