Results 51 to 60 of about 290,317 (194)

Efficiency of Public Spending on Environmental Protection: The Role of Renewable Energy, Governance and Fossil Fuel Subsidies

Sustainable Development, Volume 33, Issue S1, Page 545-560, November 2025.
ABSTRACT Climate change, biodiversity loss, and pollution pose a growing threat to ecosystems and human well‐being, prompting a call for action within the framework of the UN Decade of Ecosystem Restoration and Sustainable Development Goal 15 (SDG 15).
Pedro José Martínez Córdoba, Ventura Castillo Ramos, Elisabeth Zafra Gómez, Jose Luis Zafra Gómez   +3 more
wiley   +1 more source

Unlocking Tourist Motivations in a Smart Tourism Destination: An Application of the Push–Pull Theory

Societies
This study employs the push–pull theory to analyze tourism motivations (push and pull), perceived risk (financial risk and perceived risk), perceived value, educational level and smartphone usage and their effect on willingness to pay (WTP) and ...
Sergio Nieves-Pavón, Natalia López-Mosquera, Manuel Jesús Sánchez González   +2 more
doaj   +1 more source

Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling

Business Strategy and the Environment, Volume 34, Issue 6, Page 7139-7160, September 2025.
ABSTRACT Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ...
Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán   +2 more
wiley   +1 more source

Asset allocation models for big tech stocks: The importance of lower partial moments and short length windows

Borsa Istanbul Review
The group of companies formed by Meta, Apple, Microsoft, Amazon and Alphabet have become a successful investment alternative in the U.S. stock market. In this context, the aim of this research is to provide investment strategies based on these companies ...
José Luis Miralles-Quirós, María Mar Miralles-Quirós   +1 more
doaj   +1 more source

Decoupling in Sustainability Reporting: A Systematic Literature Review

Corporate Social Responsibility and Environmental Management, Volume 32, Issue 3, Page 2988-3007, May 2025.
ABSTRACT Decoupling in sustainability reporting raises concerns about the credibility of sustainability disclosures. This study conducts a bibliometric review of 74 articles from 44 journals indexed in the Web of Science up to 2023, tracking key trends. The findings reveal two phases in research: an erratic growth from 2012 to 2017, followed by a surge
Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán   +2 more
wiley   +1 more source

E-Gobierno e información financiera. Estudio meta-analítico de los determinantes de la divulgación y sus efectos moderadores [PDF]

, 2012
Tesis Univ. Granada. Departamento de Economía Financiera y Contabilidad.
Alcaide Muñoz, Laura
core   +1 more source

Elección contable para la valoración de las inversiones inmobiliarias. Contribución de las técnicas de minería de datos para determinar patrones de decisión || Accounting Choice for Measuring Investment Properties. Data Mining Techniques Contribution to Determine Decision Patterns

Revista de Métodos Cuantitativos para la Economía y la Empresa, 2017
La normativa contable internacional ofrece con la Norma Internacional de Contabilidad 40 (NIC 40) "Inversiones inmobiliarias" un caso referente para investigar la decisión que toman las empresas cuando se les ofrece el valor razonable o el coste ...
de Vicente Lama, Marta, Molina Sánchez, Horacio, Ramírez Sobrino, Jesús N., Torres Jiménez, Mercedes   +3 more
doaj  

Una contribución al desarrollo sostenible: Indicadores de transparencia en el sector público e implicaciones para la economía solidaria.

Revista Iberoamericana de Economía Solidaria e Innovación Socioecológica, 2020
El debate abierto en la actualidad en relación al mantenimiento del llamado estado del bienestar, pone de manifiesto la preocupación del ciudadano en relación al destino de los recursos públicos y su uso con niveles exigibles de eficiencia, eficacia y ...
Antonio Luis Moreno Albarracín, Cristina Ortega-Rodríguez, Jesús García Serrano   +2 more
doaj   +1 more source

Beyond Climate Targets: Exploring When and How Female Directors Influence Corporate Decarbonization Transparency

Business Strategy and the Environment, Volume 34, Issue 3, Page 3892-3912, March 2025.
ABSTRACT The 2015 Paris Agreement established an international commitment to limit global warming to 1.5°C, which requires climate neutrality through deep cuts in greenhouse gas emissions. In pursuit of this goal, companies worldwide are adopting decarbonization strategies that are increasingly aligned with principles of transparency and accountability.
Isabel‐María García‐Sánchez, Miriam Núñez‐Torrado, Cristina Aibar‐Guzmán, Beatriz Aibar‐Guzmán   +3 more
wiley   +1 more source

Counterparty risk analysis using Merton's structural model under Solvency II

Management Letters/Cuadernos de Gestión, 2014
The new solvency regulation in the European insurance sector, denominated Solvency II, will completely transform the system of capital requirements estimation.
Luis Otero González, Pablo Durán Santomil, Sara Fernández López, Milagros Vivel Búa   +3 more
doaj   +1 more source