Results 131 to 140 of about 1,220,737 (270)

Hidden Human Capital Risks to Sustainable Logistics Systems: A Moderated Mediation Model of Overqualification, Abusive Supervision, and Workplace Ostracism

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how perceived overqualification (POQ) becomes a source of work alienation by focusing on interpersonal dynamics in the workplace. Drawing on relational and power‐based perspectives, we propose that abusive supervision serves as a key mechanism linking POQ to work alienation, while workplace ostracism conditions the strength
Ahmet Hakan Özkan
wiley   +1 more source

Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations. [PDF]

Front Psychol, 2022
Yu Q, Guo J, Ding L, Hu Q.
europepmc   +1 more source

Decarbonization Boundary Choices and the Effectiveness of Stakeholder Engagement in Voluntary Climate Action Commitments: Evidence From Emerging Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley   +1 more source

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang, Chen Lin, Kingsley Imandojemu, Omozele Lynda Showunmi, Romanus Osabohien, Felix Orole   +5 more
wiley   +1 more source

Accounting Conservatism in Financial Technology: Theoretical Foundations, Applications, Benefits, and Challenges

المجلة الدولية للأداء الاقتصادي
This paper examines the evolving role of accounting conservatism in the FinTech-driven transformation of the banking sector, focusing on Banca Comercială Română (BCR) as a case study.
TEDJANIA Hamza, LABSI Ali, Abdul Sattar Salih Mohammed Al-Bilawi   +2 more
doaj  

NATIONAL ACCOUNTING CULTURE AND THE RECOGNITION OF PROVISIONS: AN APPLICATION OF THE PRUDENCE PRINCIPLE [PDF]

Prudence in accounting is a corner-stone concept which has shaped accounting theory, as well as ordinary financial reporting. Thus, on the quantitative side of the study, we developed a proxy for accounting conservatism, namely the degree of uncertainty ...
Voicu D. Dragomir, Liliana Feleagă, Niculae Feleagă   +2 more
core  

What Do We Know About Scope 3 Emissions in Small‐ and Medium‐Sized Enterprises? Mapping Current Knowledge and Advancing a Theory–Practice‐Oriented Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT Although SMEs comprise over 90% of firms globally, research on their engagement with Scope 3 (value‐chain) greenhouse gas emissions remains limited. This PRISMA‐guided systematic review synthesises 49 SME‐relevant studies to develop a theory‐informed, practice‐oriented framework for more credible and sustained Scope 3 engagement.
Chidinma Uchendu, Okechukwu Okorie, Fatemeh Khosravi, Stuart Connop, Hebba Haddad, Mike Medas   +5 more
wiley   +1 more source

Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500

Business Strategy and the Environment, EarlyView.
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki, Mohamad H. Shahrour, Alireza Rohani, Bradley R. Barnes, Chi Keung Marco Lau   +4 more
wiley   +1 more source

The Moral Manager in the Market: How CFOs' Ethical Intelligence Drives ESG Investment in Emerging Economies' Dual Markets

Business Strategy and the Environment, EarlyView.
ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia, Davood Askarany, Seyed Hamed Fahimifard, Seyedeh Kimia Shafahi Moghadam, Seyed Shayan Alavi   +4 more
wiley   +1 more source

Phylogeny and Functional Traits Jointly Shape Global Rice Pest Invasions. [PDF]

Insects
Xie J, Yuan Y, Chen Z, Qiao L, Xu J.
europepmc   +1 more source