Results 81 to 90 of about 536 (246)
Bridging Global Green HRM and Local Behavior: The Supervisory Role in MNE Subsidiaries
Business Strategy and the Environment, EarlyView.ABSTRACT Multinational enterprises (MNEs) increasingly deploy global Green Human Resource Management (GHRM) practices to drive environmental sustainability across geographically dispersed subsidiaries. However, translating these standardized practices into local employee green behavior presents significant implementation challenges, particularly in ...
Jeeyoon Jeong, DuckJung Shin, Wanyun Tai
wiley +1 more source
Journal of Financial Reporting, 2016 ABSTRACT We revisit evidence that conditional conservatism aggregates up from the firm level causing corporate profit estimates in the National Income and Product Accounts (NIPA) to be more sensitive to negative relative to positive aggregate return news. Our study delivers three main messages.
Laurion, Henry, Patatoukas, Panos N
openaire +3 more sources
Consumers' Intention to Use Circular Business Models: A Configurational Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In a business environment characterized by technological turbulence and an increasing societal demand for greater sustainability, companies seeking to enhance their growth are compelled to foster organizational cultures that promote continuous innovation.
José Bocoya‐Maline +2 more
wiley +1 more source
Green Hydrogen for Public Transportation: Insights From an ABM and From Palma de Mallorca Case Study
Business Strategy and the Environment, EarlyView.ABSTRACT The development of green hydrogen (GH2) value chains is crucial for decarbonizing sectors such as transport and industry. Their emergence, however, requires coordination among diverse actors, technologies, and regulations, which traditional analytical approaches struggle to capture.
Roberta De Cristofaro +2 more
wiley +1 more source
ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT: EXPERIENCES FROM THE POLISH CAPITAL MARKET
Humanities and Social SciencesThis study investigates the impact of accounting conservatism on the adopted patterns of earnings management in public companies listed on the Warsaw Stock Exchange.
Michał COMPOREK
doaj +1 more source
IFRS and conditional accounting conservatism: An empirical study of banks in Egypt and the UAE
Corporate Ownership and Control, 2018 The aim of the study is to explore the determinants of conditional accounting conservatism for banks in Egypt and the UAE over the period 2008-2013. Multiple regression techniques are used to investigate the relationship between conditional accounting conservatism as a dependent variable and the independent variables represented by international ...
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley +1 more source
CONDITIONAL CONSERVATISM AND THE COST OF DEBT: EVIDENCE FROM CENTRAL AND EASTERN EUROPE
Croatian Operational Research Review, 2012 This study attempts to link the cost of debt to observed levels of accounting conservatism. Namely, conservative earnings reflect bad news more quickly than good news.
Slavko Šodan
doaj
Does Options Trading Reduce the Demand for Conditional Accounting Conservatism?
SSRN Electronic Journal, 2021 Mahmoud Delshadi +2 more
openaire +1 more source