Results 101 to 110 of about 377,449 (354)

Signaling Sustainability: The Impact of Sustainable Finance on Dividend Policy Among Firms Listed on the London Stock Exchange

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The UK regulatory framework mandates that firms report their social and environmental implications, ensuring that sustainability factors are incorporated into policy formulation, including dividend policies. For this reason, the study examined how sustainable finance of the firms listed on the London Stock Exchange impacts dividend policy. The
Richard Arhinful   +3 more
wiley   +1 more source

Climate Risk and Tax Avoidance of Climate‐Sensitive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley   +1 more source

Debt Overhang or Debt Irrelevance?

open access: yesIMF Staff Papers, 2009
Do highly indebted countries suffer from a debt overhang? Can debt relief foster their growth rates? To answer these important questions, this article looks at how the debt-growth relation varies with indebtedness levels, as well as with the quality of policies and institutions, in a panel of developing countries.
Cordella, Tito   +2 more
openaire   +3 more sources

“Soft” Climate Change Exposure and Firm Performance Across Countries: Legitimacy Theory Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the impact of a firm‐level ‘soft’ measure of climate change exposure on the performance of 6228 companies across 40 countries (2001–2021) using legitimacy theory. We find that the relationship between climate change and performance is contingent upon industry and the content of climate change exposure (opportunities ...
Naimat U. Khan, Mushtaq Hussain Khan
wiley   +1 more source

ASSIGNMENT OF DEBTS AS PROVIDED BY THE NEW CIVIL CODE [PDF]

open access: yesChallenges of the Knowledge Society, 2011
Assignment of debts is a procedure based on which a debt is transferred from an original creditor to a new creditor. This procedure consists in a bipartite agreement (free of charge or for consideration) concluded between the original creditor (acting as
CATALIN BOGDAN NAZAT, IRINA ANGHEL
doaj  

Ready for Change After the Omnibus Package? Early Compliance With the European Sustainability Reporting Standards and Its Key Determinants in the New Regulatory Era

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines companies' readiness for change in response to the evolving sustainability reporting regulatory landscape, shaped by the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS).
Giuseppe Nicolo   +3 more
wiley   +1 more source

Rhetoric in Debt

open access: yes, 2023
In recent years, household indebtedness in the United States reached its highest levels in history. From mortgages to student loans, from credit card bills to US deficit spending, debt is widespread and increasing.Drawing on scholarship from economics, accounting, and critical rhetoric and social theory, Kellie Sharp-Hoskins critiques debt not as an ...
openaire   +4 more sources

Climate Change Initiatives, Environmental Management Training, and Firm Performance: The Trickle‐Down Effect of Board‐Level Gender Diversity on Gender Diversity in the top Management Team

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the interrelationships among climate change initiatives, environmental management training, and firm performance while considering the trickle‐down effect of board‐level gender diversity on gender diversity in the top management team (TMT).
Mushtaq Hussain Khan   +3 more
wiley   +1 more source

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