Results 51 to 60 of about 308,712 (275)
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 +3 more
wiley +1 more source
Signalling ESG Misconduct: What Matters to Investors?
Business Strategy and the Environment, EarlyView.ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley +1 more source
How Laws Affect Contracts: Evidence from Yankee Bond Covenants [PDF]
We examine how country-level legal and institutional differences in creditor and shareholder rights shape the use of bond covenants. Using comprehensive debt covenant information for a sample of Yankee bonds issued by firms from more than 50 countries ...
John Wald, Lukas Roth, Yaxuan Qi
core
Business Strategy and the Environment, EarlyView.ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen +4 more
wiley +1 more source
Structure and determinants of financial covenants in leveraged buyouts - evidence from an economy with strong creditor rights [PDF]
We apply control rights theory to explain the structure and determinants of financial covenants in private equity backed leveraged buyouts. We analyze 130 German transactions from 2000 to 2008, covering about 40 percent of the LBO market during this ...
Achleitner, Ann-Kristin +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping +3 more
wiley +1 more source
An Empirical Investigation of Debt Contract Design: The Determinants of the Choice of Debt Terms in Eurobond Issues [PDF]
This paper provides a comprehensive analysis of the determinants for the optimal choice of contract terms on Eurobonds issued by UK companies. We examine predictions of extant theories that associate the choice of debt features namely, maturity, call ...
Maria do Rosario Correia +2 more
core
The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam +2 more
wiley +1 more source
Determinants of Transfer Pricing Decisions and Its Impact on Tax Avoidance
Riset Akuntansi dan Keuangan IndonesiaThe purpose of this study was to obtain empirical evidence regarding the variables that may affect a company's decision of employing transfer pricing along with how that choice may affect tax avoidance.
Nico Alexander
doaj +1 more source