Results 111 to 120 of about 377,449 (354)

Pengaruh Keputusan Keuangan dan Struktur Kepemilikan terhadap Nilai Perusahaan

open access: yesJournal of Accounting and Investment, 2015
This  research examines the effect of  financial decision (debt policy, dividend policy and investment)  and  ownership structure (insider ownership and institutional ownership) to  firm value.
Muhammad Akbar, Lela Hindasah
doaj  

Performance audit in public institutions in the Czech Republic

open access: yesAudit Financiar, 2017
Public economics examine the influence of the state on economic equality and efficiency, and on conduction of business entities in connection with the various tax systems and individual behavior in private consumption.
Richard POSPISIL
doaj   +1 more source

Does the Integration of Fintech and Green Finance Enhance Sustainability Performance in the Banking Sector? Information Technology Governance as Moderator

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of Fintech and green finance on enhancing sustainability performance through information technology governance. We collected questionnaires from 611 banking institutions in Nigeria, Ghana, and Cameroon from May to October 2024 and analyzed them with Partial Least Squares‐Structural Equation Modeling and ...
Mandella Osei‐Assibey Bonsu   +3 more
wiley   +1 more source

Building Trust for Sustainable Disclosure: The Effect of Social Capital on Sustainable Disclosure and the Moderating Role of Corruption

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper explores the effect of social capital on firms' Environmental, Social, and Governance (ESG) disclosure practices using a sample of US companies. We propose that public corruption moderates this relationship. Our findings indicate that for social capital to effectively enhance ESG disclosure, it must function within a low‐corruption ...
Abdulkader Kaakeh, Mohamad Kaakeh
wiley   +1 more source

Critical Analysis of Fashion and Sustainability: An Umbrella Review From a Decolonial Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The fashion industry is currently associated with numerous socio‐environmental impacts. Various efforts have emerged to explore pathways toward more sustainable fashion. This study aims to conduct an umbrella review to understand the prevailing perspectives and to identify the proposed paths toward fashion, sustainability, and a decolonial ...
Patrícia Muniz dos Santos Silva   +1 more
wiley   +1 more source

Capital Structure in Emerging Markets: The Case of Serbian Joint-Stock Companies

open access: yesEconomic Analysis, 2016
This paper is an attempt to extend the empirical research on the capital structure theory to a post-transition economy and to determine if there are any factors that could be linked to the behavior of the companies with respect to their selection of ...
Arsov Sašo
doaj  

Female Directors on Audit Committees and Corporate Environmental Decoupling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Analyzing the connection between female directors on audit committees and corporate environmental decoupling, this study recognized the moderator effect of sustainability assurance on this link. Based on stakeholder agency theory, we used a sample of listed firms on the STOXX Europe 600 index (2178 firm‐year observations) from the business ...
Patrick Velte
wiley   +1 more source

How Stakeholder Engagement Drives Environmental Innovation to Mitigate Climate Change: Evidence From European Small Caps

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change poses several challenges for ecosystems and business operations, prompting scholars, practitioners and policymakers to seek novel solutions. This paper focused on a sample of listed companies on the STOXX Europe Small 200 index and examined the interplay between stakeholder engagement and environmental innovation across 9 years (
Antonio Netti   +3 more
wiley   +1 more source

Task Force on Climate‐Related Financial Disclosures: A Systematic Literature Review and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We conduct a timely comprehensive review of the existing literature on Task Force on Climate‐Related Financial Disclosures (TCFD). Our aim is to provide a synthesis and extension of the current literature as follows: (i) review theoretical (i.e., socio‐political, economic‐based and market‐based) perspectives employed by existing studies, (ii ...
Yunice Karina Tumewang   +2 more
wiley   +1 more source

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