Results 141 to 150 of about 55,576 (310)
INDIKASI EARNINGS MANAGEMENT SEBELUM DEBT COVENANT SUDI EMPIRIS BADAN USAHA MILIK NEGARA
Jurnal Analisis Bisnis Ekonomi, 2016 One of the reasons for earnings management is the motivation to abide by (debt covenant) the contract agreement. This earnings management is utilized by as effort to avoid the violation debt covenant.
Lilik Andriyani Andriyani
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
Public debt sustainability and EMU : theory and some evidence [PDF]
The thesis focuses on the interaction between default and inflation risk on public debt bonds. We lighten the trade-off between flexibility to adverse shocks and credibility, in the debt management field, and identify the conditions under which the ...
Valli, Silvia
core
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
An analysis of debt-reduction schemes initiated by debtor countries [PDF]
In evaluating the benefits of a voluntary debt reduction scheme, look for efficiency gains that allow both debtor and creditor to gain. In particular certain debt reduction operations can: (i) increase the incentives for growth in highly indebted ...
Diwan, Ishac, Claessens, Stijn
core
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source