Results 141 to 150 of about 3,441,333 (201)
Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek +2 more
wiley +1 more source
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 +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We study how environmental innovation shapes investor expectations. We propose two mechanisms through which sustained improvements in environmental innovation may influence these expectations: non‐pecuniary investor preferences and risk mitigation.
Ellen Pei‐yi Yu +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley +1 more source
, 2019 Penelitian ini bertujuan untuk menganalisis pengaruh antara debt to asset ratio dan debt to equity ratio terhadap return on equity pada perusahaan manufaktur sub sektor otomotif dan komponen yang terdaftar di bursa efek indonesia.
Widodo, Patmo
core
Business Strategy and the Environment, EarlyView.ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan +2 more
wiley +1 more source
Are There Windows of Opportunity for Convertible Debt Issuance? Evidence for Western Europe [PDF]
This paper hypothesizes that hot convertible debt windows represent periods with lower convertible debt-related financing costs. Supporting this premise, we find that the stock price impact of Western European convertible debt announcements is ...
Dutordoir, M.D.R.P., Gucht, L. van de
core
Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity
Business Strategy and the Environment, EarlyView.ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon +2 more
wiley +1 more source
Supply Chain Sustainability and Human Capital: A Multilevel Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how corporate sustainability practices diffuse across global supply chains and how national contextual capacity shapes this process. Drawing on stakeholder and institutional perspectives, we conceptualize ESG transmission as relational and potentially asymmetric between customers and suppliers.
Jun Xie +5 more
wiley +1 more source
Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque +2 more
wiley +1 more source