Results 171 to 180 of about 248,176 (303)

Beyond Symbolism: Examining the Impact of Sustainable Finance on Product Responsibility and the Moderating Role of Board Environmental Expertise—Evidence From UK Non‐Financial Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite the growing emphasis on sustainable finance in today's corporate landscape, its impact on product responsibility remains underexplored, particularly the moderating role of board environmental expertise. This study addresses these gaps by examining non‐financial companies listed on the London Stock Exchange, chosen for the UK's ...
Bright Akwasi Gyamfi   +4 more
wiley   +1 more source

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley   +1 more source

PENGARUH RASIO-RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2012
ABSTRAK Tidak dapat dipungkiri bahwa pertumbuhan laba tidak bisa terlepas dari kinerja keuangan perusahaan yang tercermin dalam rasio-rasio keuangan.
I Nyoman Kusuma Adnyana Mahaputra
doaj  

What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

Debt to Equity Ratio of Listed Companies in Croatia and Poland

open access: yes, 2018
The problems of late payment, liquidity and insolvency are present in any country’s economy. Financial discipline should be one of the main priorities for both business people and national administration. All of the EU countries implement the Directive 2011/7/EU on combating late payment in commercial transactions, yet, obviously, this is not enough ...
Roška, Vlasta, Remlein, Marzena
openaire   +3 more sources

Governance Composition, Gender Diversity, and Regional Context as Performance Drivers in Italian Innovative Start‐Ups

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Innovative start‐ups play a crucial role in promoting innovation and economic growth, while also contributing to technological competitiveness. This study analyzes the factors influencing the economic performance of these start‐ups, focusing on governance aspects and corporate resources, with particular attention to team composition, company ...
Giovanni Baldissarro   +2 more
wiley   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

A general formula for the WACC: A correction [PDF]

open access: yes
This paper corrects some of the equations of Farber, Gillet and Szafarz (2006). The WACC is a discount rate widely used in corporate finance. However, correctly calculating the WACC involves properly calculating the value of tax shields, and the value of
Fernandez, Pablo
core  

Do Investors React Differently to GHG Emission in Stock Pricing Across Firms? Evidence From Commonwealth African Countries Using a Novel Wavelet‐Enhanced QQR Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the intricate and asymmetric relationship between corporate greenhouse gas emission disclosure and stock returns and crash risks, focusing on listed firms in six Commonwealth African countries characterized by regulatory fragility, limited investor protection, and growing climate vulnerability.
Idorenyin J. Okon   +2 more
wiley   +1 more source

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