Results 111 to 120 of about 2,522 (214)

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi, Ahmed Al‐Hadi, Iman Harymawan, Wisam Neema Hussein, Lien Duong, Grantley Taylor   +5 more
wiley   +1 more source

The Health of Nations Fund: Financing global drug development. [PDF]

PLOS Glob Public Health
Cho J, Singh M, Zhao C, Chaudhuri SE, Lo AW.   +4 more
europepmc   +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

Prefecture government fiscal intervention and corporate asset allocation: The perspective of transaction cost theory. [PDF]

PLoS One
Pan J.
europepmc   +1 more source

Do Commodity Prices and Energy Markets Drive Asymmetric Volatility in Biodiversity Finance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines symmetric and asymmetric volatility spillovers among biodiversity finance, commodity prices, and energy markets using daily data from 2019 to 2025. We apply the Diebold–Yilmaz time–domain connectedness model, Baruník–Křehlík frequency–domain decomposition, and an asymmetric spillover framework.
Ijaz Younis, Maqsood Ahmad, Himani Gupta, Kun Su, Waheed Ullah Shah   +4 more
wiley   +1 more source

Quasi-Maximum Likelihood for Estimating Structural Models. [PDF]

Stud Nonlinear Dyn Econom
Ben-Abdellatif M, Ben-Ameur H, Chérif R, Fakhfakh T.   +3 more
europepmc   +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

The effect of CEO narcissism on debt maturity structure

حسابداری و شفافیت مالی
Purpose: The results of previous research have shown that the use of short-term debts can ultimately cause unfavorable financial performance of the company in the long term.
Mahmood Hasanzade Kuchou
doaj  

Historical and future projected costs of capital for ten energy technologies across 176 countries. [PDF]

Sci Data
Hatton L, Staffell I, Jansen M, Oluleye G, Hawkes A.   +4 more
europepmc   +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