Results 81 to 90 of about 1,917,393 (306)

Green Talk, Costly Walk: The Financial Cost of Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

THE RELATIONSHIP BETWEEN RETURN ON EQUITY, CURRENT RATIO, AND DEBT TO EQUITY RATIO ON STOCK PRICE WITH PRICE EARNING RATIO AS A MODERATING VARIABLE IN TELECOMMUNICATION SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020 – 2023

open access: yesJournal of Management Small and Medium Enterprises (SME's)
While accounting for the price-earnings ratio, this study aims to isolate the effect of debt-to-equity, return-on-equity, and current ratios on stock prices.
Devano Alfa Rizky   +2 more
doaj   +1 more source

Effect of sales growth, capital intensity and debt to equity ratio on tax avoidance as moderated by firm size

open access: yes
This study aims to analyze the effect of sales growth, capital intensity, and debt to equity ratio on tax avoidance with firm size as a moderating variable.
Enda Noviyanti Simorangkir   +3 more
core   +1 more source

Pengaruh Current Ratio dan Debt to Equity Ratio Terhadap Profitabilitas Pada PT. Astra Internasional Tbk

open access: yes, 2021
AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh antara current ratio dan debt to equity ratio terhadap return on equity pada PT.Astra International,Tbk. Jenis data pada penelitian ini adalah data sekunder.
Desika, Safna   +2 more
core   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette   +2 more
wiley   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

Impact of Capital Structure on Profitability of Commercial Banks in Tanzania

open access: yesInternational Journal of Advanced Business Studies
This paper aims to examine the impact of capital structure on the profitability of commercial banks in Tanzania using panel data from 2017to 2021.
Rashid Kabichi, Kembo M. Bwana
doaj   +1 more source

Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun   +2 more
wiley   +1 more source

Dampak debt to equity ratio dan debt to asset ratio terhadap kinerja keuangan

open access: yes, 2022
This study aims to determine the effect of Debt to Equity Ratio and Debt To Asset Ratio on the company\u27s financial performance. The research was conducted on the Consumer Goods Industry company of the Cosmetics and Household Goods Sub-sector listed on
Pristia Amary, Zalfa Bhetari   +1 more
core   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz   +1 more
wiley   +1 more source

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