Results 121 to 130 of about 1,923 (289)
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
Introduction / objective: In organisations, conflicts of interest give rise to agency costs aimed at mitigating agent opportunism. High-quality accounting information reduces these conflicts by minimising information asymmetry.
Henrique Carvalho Bezerra Morais +1 more
core +1 more source
, 2017 Investors demand conditional conservatism to restrict managers' ability to opportunistically exploit unverifiable accounting estimates. The fair value estimation process is subject to verifiability concerns when market prices are unavailable and, thus ...
Jonathan Black +2 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how plastics manufacturing firms can be classified according to their level of implementation of circular economy (CE) and industrial symbiosis (IS) practices and how such adoption influences sustainability performance. Using data from plastics manufacturing firms, we integrate cluster analysis with partial least squares ...
Laura Cristina Ramírez‐Rodríguez +3 more
wiley +1 more source
Conditional Conservatism, Agency Costs, and the Contractual Features of Debt
, 2010 In this paper, I examine the effects of debt structure on conservatism. The analysis is conducted in two steps. First, I examine the direction of causality between capital structure and conditional conservatism by using a unique sample of zero leverage ...
Lee, Hye Seung
core
Business Strategy and the Environment, EarlyView.ABSTRACT Considering the need for environmental sustainability and fulfillment of the needs of customers at the bottom of the pyramid, this study integrates the attention‐based view of organizations and situational leadership theory to examine the impact of government eco‐initiatives on frugal green innovation through managerial attention toward the ...
Qaisar Iqbal +2 more
wiley +1 more source
The relationship between conditional conservatism and value relevance of earnings [PDF]
, 2013 The purpose of this study is to examine the relationship between conditional conservatism and value relevance of earnings in the post-IFRS time period. Two countries, France and Germany, have been examined in this master thesis.
Akhloufi, F.
core
Conditional earnings conservatism and corporate refocusing activities
, 2011 We extend standard models of conditional earnings conservatism and adaptation value to the context of the corporate refocusing activities of UK listed companies.
Mak, Chun +8 more
core +1 more source
Debt Contracting and Conditional Accounting Conservatism
International Journal of Accounting Research, 2017 This study examines the effects of debt on accounting conservatism in the conglomerate sector. The author proxy debt in the form of total debt (long term plus short term). Conditional accounting conservatism was measured using asymmetric accrual to cash flow conservatism model. Data for the study were obtained from the Nigerian Stock Exchange Fact Book
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source