Results 101 to 110 of about 166,090,932 (307)
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Multimarket trading and the cost of debt: evidence from global bonds [PDF]
Global bonds are international securities designed to be traded and settled efficiently in multiple markets. This paper studies global bonds to examine the effects of multimarket trading on corporate bond liquidity, prices, and the cost of debt.
Petrasek, Lubomir
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Timing of debt issues: Evidence from a panel of Tunisian and French firms [PDF]
Recent literature argues that market timing becomes the factor that shapes financing policies. However, empirical studies on debt market timing still less numerous than those on equity market timing.
Khemaies Bougatef, Jameleddine Chichti
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Jurnal Ekonomi Akuntansi dan Manajemen, 2015 Purpose of this research is to test influence cost of interest, agency cost, business risk, company size to debt directly and indirect of service firm in Indonesian Stock Exchange and test influence of capital sructure influential to profitability of ...
Yulinartati Yulinartati
doaj
SOX, corporate transparency, and the cost of debt
Journal of Banking & Finance, 2009 We investigate the impact of the Sarbanes–Oxley (SOX) Act on the cost of debt through its effect on the reliability of financial reporting. Using Credit Default Swap (CDS) spreads and a structural CDS pricing model, we calibrate a firm-level corporate opacity parameter in the pre- and post-SOX periods.
Andrade, Sandro +2 more
openaire +3 more sources
From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal +2 more
wiley +1 more source
ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
ESG Performance and the cost of debt
This study examines the relationship between firms’ Environmental, Social, and Governance (ESG) performance and the cost of debt in the European Union, focusing on the impact of Directive 2014/95/EU (Non-Financial Reporting Directive, NFRD). The findings
Daniela Bragoli +2 more
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