Results 51 to 60 of about 340,207 (304)

Does the CEO's Attention Affect How Well the Firm Performs Environmentally?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores whether CEOs' environmental attention (CEA) enhances firms' environmental performance. Drawing on attention‐based and upper echelons theories, which emphasize that executives' cognitive focus shapes organizational outcomes, we argue that CEOs who devote greater attention to environmental issues are more likely to integrate ...
Salah Aldain Abdullah Alshorman, Mohammad Abweny, Rizwan Ahmed   +2 more
wiley   +1 more source

MOTIVASI MANAJEMEN LABA DALAM KAPITALISASI BIAYA RISET DAN PENGEMBANGAN

El Muhasaba: Jurnal Akuntansi, 2013
The capitalization of research and development (RD) costs is a controversial accounting issue because of the contention that such capitalization is motivated by incentives to manipulate earnings. Indonesian Financial Accounting Standards (SAK) allows for
YUSLI MARIADI, SUTRISNO SUTRISNO, ROSIDI ROSIDI   +2 more
doaj   +1 more source

Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500

Business Strategy and the Environment, EarlyView.
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki, Mohamad H. Shahrour, Alireza Rohani, Bradley R. Barnes, Chi Keung Marco Lau   +4 more
wiley   +1 more source

SDG Forward Faster in the Face of Geopolitical and Climate Risks: Does CEO Power Strengthen This Relationship?

Business Strategy and the Environment, EarlyView.
ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley   +1 more source

DETERMINANTS OF ACCOUNTING CONSERVATISM IN BASIC MATERIALS COMPANIES

Jurnal Akuntansi Kontemporer
Research Purposes: This study analyzes the effect of Debt Covenant, Board of Commissioners, and Profitability on Accounting Conservatism in Indonesia's Basic Materials sector (2020-2024).
Fransiska Triponia, Tanto
doaj   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry specialization influences this relationship.
Hind Muhtaseb, Veronica Paz, Geoffrey Tickell, Mukesh Chaudhry   +3 more
doaj   +1 more source

Do Banks in the Middle East and North Africa Region Price Carbon Exposure?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim, Khaled Hussainey, Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

Exploring the Effects of Integrated Thinking and Reporting on Corporate Performance: A Multidimensional Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study aims to test the effectiveness of adopting Integrated Thinking and Reporting (ITR) in enhancing distinct but interconnected dimensions of corporate performance, namely, organizations' environmental, social, and financial performance, ultimately addressing their activities towards the achievement of sustainable development.
Maria Cleofe Giorgino, Elisa Fiore, Roberto Urbani, Simone Taddeo   +3 more
wiley   +1 more source

fMRI study of brain activation associated with earnings management techniques in proximity to debt covenant violations

Future Business Journal
Business managers employ various earnings management techniques (EMTs) to prevent debt covenant breaches. Understanding the underlying decision-making processes related to such techniques may help a manager choose the optimal approach to avoid a ...
Hassan R. HassabElnaby, Ahmed Abdel-Maksoud, Amal Said, Andrew S. Cotton, Ashley Y. Wang, Haitham Elsamaloty   +5 more
doaj   +1 more source