Results 101 to 110 of about 107,764 (306)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio +2 more
wiley +1 more source
The Impact of Acquisition Intensity on ESG Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the impact of Acquisition Intensity on ESG performance using a panel of 1,736 US‐listed companies from 2002 to 2023. Employing a robust OLS framework, we assess both Value‐Based and Volume‐Based Acquisition Intensity against overall ESG scores and their environmental, social, and governance pillars, controlling for firm
Ugbede Amedu +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Essays on Corporate Cash Holdings
, 2018 Diese Arbeit besteht aus drei Beiträgen, die sich damit beschäftigen, warum Unternehmen einen bestimmten Bestand an Zahlungsmitteln halten und wie sich dieser Zahlungsmittelbestand auf den Wert der betroffenen Unternehmen auswirkt. Der erste Beitrag A State-of-the-art Review of Corporate Cash Holding Research stellt einen Über-sichtsaufsatz dar, der ...
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
CEO Demographics and Corporate Cash Holdings: Evidence from Banking Companies in Indonesia
Accounting Analysis JournalPurpose: The study examines the impact of CEO demographics on corporate cash holdings in the Indonesian banking industry, focusing on CEO tenure, age, education, and gender.
Amrie Firmansyah, Nafis Dwi Kartiko
doaj +1 more source
Accruals Quality and Corporate Cash Holdings [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The consequences of good earnings quality to mitigate information asymmetry have been the subject of many empirical studies. However, evidence on implications of earnings quality on cash holdings is sparse.
Hossein Fakhari, Seyed Rohallah Taghavi
doaj
Employee Protection Shocks and Corporate Cash Holdings
SSRN Electronic Journal, 2018 Abstract We examine the relation between employee protection legislation and corporate cash holdings. Our rationale rests on the notion that higher labor adjustment costs increase a firm's operating leverage making firms to adjust their liquidity management by increasing precautionary savings .
Verriest, Arnt +2 more
openaire +4 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Globalisation has deepened the integration of international production within global value chains (GVCs), where the various stages of the manufacturing process are dispersed across countries. In today's volatile business environment, characterised by rapid technological advances (Industry 4.0) and evolving consumer preferences towards use ...
Javier Bilbao‐Ubillos +3 more
wiley +1 more source
Journal of Central Banking Law and InstitutionsThis study investigates the impact of corporate social responsibility (CSR) strategy on corporate cash policy in emerging markets, with a specific focus on the COVID-19 pandemic period.
Ali Yavuz Polat, Hasan Tekin
doaj +1 more source