Results 121 to 130 of about 591,938 (349)

PENGARUH MANAJEMEN LABA TERHADAP BIAYA MODAL EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2009 [PDF]

open access: yes, 2011
The purpose of the research is to find the influence of earnings management on cost of equity capital to be based on and developed from the research conducted by Utami (2005) to find out empirical evidence of the influence that earnings management had
CHANCERA, Dhiba Meutya   +1 more
core  

Circular Economy: A Pathway to Integrated Value Creation for Business and Society

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro   +1 more
wiley   +1 more source

Barriers to portfolio investments in emerging stock markets [PDF]

open access: yes
The authors examine to what extent features of the international tax system and indicators of transaction costs affect the required rates of return on emerging stock markets.
Demirguc-Kunt, Asli, Huizinga, Harry
core  

Conditional Conservatism and the Cost of Equity Capital: Informational, Fundamental and Behavioral Effects [PDF]

open access: yes, 2012
Conditional conservatism (CON) is related to the cost of equity capital in a complex way, especially in imperfect markets. Prior literature suggests that CON affects the information precision and information asymmetry, resulting in either increased or ...
Biddle, GC, Ma, L, Wu, F.
core  

Environmental Credit Risk, Climate Change and Bank Performance: Evidence From a Global Panel of Banks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti   +2 more
wiley   +1 more source

The Dynamics of Emerging Market Equity Flows [PDF]

open access: yes
We study the interrelationship between capital flows, returns, dividend yields and world interest rates in 20 emerging markets. We estimate a vector autoregressionn with these variables to measure the degree to which lower interest rates contribute to ...
Campbell R. Harvey   +2 more
core  

Dual Role Executives and Corporate Membership of Emission Trading Schemes: The Role of Board Structure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of CEO duality on the likelihood of corporate participation in an emissions trading scheme. The results indicate that firms led by dual‐role executives are less likely to participate in emissions trading schemes.
Ibrahim Ayoade Adekunle   +3 more
wiley   +1 more source

Integrating Life Cycle Assessment, Monetised Externalities and Value Alignment for Strategic Reconfiguration of Circular Business Models: The Case of Smartphones

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The smartphone industry faces sustainability challenges from greenhouse gas emissions and resource depletion to growing e‐waste volumes. Circular business models have been proposed as a pathway to address these issues, yet their adoption remains limited, lacking integrative assessment frameworks that connect environmental performance with ...
Philipp Rittershaus   +4 more
wiley   +1 more source

Effects of audit quality on earnings quality and cost of equity capital: evidence from India

open access: yes, 2015
In this paper, using a large sample covering the 10 years from 1998 to 2009, we examine the role of audit quality in earnings quality (discretionary accruals and income smoothing) and cost of equity capital of Indian firms.
Ahmed, Kamran   +2 more
core  

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