Results 61 to 70 of about 4,194 (234)

Board characteristics and earnings management in listed companies of Vietnam's stock market

Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 2020
This study examines the impact of the Board of directors, firm size, financial leverage and return on assets (ROA) on Accrual-based Earnings Management (QTLN). The results show that Board size, the proportion of Board financial expertise,
Bùi Văn Dương, Ngô Hoàng Điệp
doaj  

Can enhanced CSR quality reduce the cost of debt capital? An empirical analysis of CEO expertise and non-financial reporting practices in China

Investment Management and Financial Innovations
This study aims to investigate whether stockholders and creditors place a positive value on corporate social responsibility (CSR) information disclosure when making decisions about providing financing to firms, thereby influencing their investment choices. Utilizing data from the China Stock Market & Accounting Research Database (CSMAR) and
Oleh Pasko, Yang Zhang, Nelia Proskurina, Vadym Sapych, Yelyzaveta Mykhailova   +4 more
openaire   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

Business Strategy and the Environment, EarlyView.
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad, Mohammad Moshtari, Ali Esfahbodi   +2 more
wiley   +1 more source

Audit committee attributes and non-performing loans in Nigerian banks

Humanities & Social Sciences Communications
This study investigates the influence of audit committee (AC) attributes on banks’ non-performing loans (NPLs) in Nigeria. The study applied the generalized method of moments and quantile regression techniques to a data set of 18 commercial banks in ...
Bazeet Olayemi Badru, Abubakar Ibrahim Karaye, Nurwati A. Ahmad-Zaluki, Abdulazeez Adewuyi Abdurraheem   +3 more
doaj   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

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

ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq, Farida Akhtar, Han Lin Shang   +2 more
wiley   +1 more source

From Capabilities to Competitive Greening: Managerial Commitment and Green Shared Vision as Serial Mediators in Energy‐Sector SMEs

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on dynamic capabilities view and upper echelons theory, this study shows how energy‐sector SMEs convert dynamic capabilities into green competitive advantage. We theorize that sensing–seizing–reconfiguring routines are associated with green competitive advantage only when top managers visibly prioritize environmental goals and foster a
Anna Chwiłkowska‐Kubala, Szymon Cyfert, Kamila Malewska, Michał Chomicki, Maciej Mitręga   +4 more
wiley   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source