Results 81 to 90 of about 33,731 (296)
British Educational Research Journal, EarlyView.Abstract Research evidence is mixed on the consequences of ability grouping policies, but most research has found an overrepresentation of disadvantaged social demographics in low‐ability groups. However, researchers have neglected to explain why ability grouping policies vary between countries.
Monica Reichenberg +2 more
wiley +1 more source
The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [PDF]
مطالعات تجربی حسابداری مالی, 2011 One of the ways to prevent fraud of management and increase the quality of financial information is the compliance quality characters of financial information, such as characteristic of conservatism.
omid Pourheidari, A Ghaffarloo
doaj
The Effect of Conditional Conservatism and Agency Cost on Investment-Cashflow Sensitivity
International Research Journal of Business Studies, 2018 This research aims to give empirical evidence of the effect of conditional conservatism on company’s investment-cashflow sensitivity, and whether the impact is stronger in high agency cost firms compare to in low agency cost firms.
Bima Abdi Wibawa, Ratna Wardhani
doaj +1 more source
Conditional conservatism and cost of capital. [PDF]
We empirically test the association between conditional conservatism and cost of equity capital. Conditional conservatism imposes stronger verification requirements for the recognition of economic gains than economic losses, resulting in earnings that ...
García Lara, Juan Manuel +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro +3 more
wiley +1 more source
Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini +3 more
wiley +1 more source
Earnings quality in ex-post failed firms. [PDF]
This paper analyses earnings quality in ex-post failed firms. Using a large sample of UK bankrupt firms, we find that failed firms manage earnings upwards in the four years prior to failure.
García Lara, Juan Manuel +2 more
core
European Ports as Energy Hubs: A Sustainability Index to Assess Territorial Development
Business Strategy and the Environment, EarlyView.ABSTRACT The capacity of ports to act as energy hubs is increasingly relevant in light of sustainability challenges and global crises like the Ukraine conflict, the COVID‐19 pandemic and energy scarcity. Numerous international and national initiatives are shaping the future of port development to address environmental and economic concerns.
Paolo Mazzocchi +3 more
wiley +1 more source
Future Business JournalThis study examines the governing role of gender diversity on the board of directors on conditional accounting conservatism and executive remuneration. Using proprietary data about women representation on the board of directors to investigate the impact ...
Reem Essam Bedeir
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines whether and to what extent digital technologies (DTs) foster the adoption of environmental sustainability (ES), and how this relationship is moderated by family ownership. Using data from approximately 14,000 European firms surveyed in the Flash Eurobarometer 486, we estimate a recursive simultaneous equation model via a ...
Francesco Aiello +2 more
wiley +1 more source