Results 71 to 80 of about 2,522 (214)
Analysis of the duration measurement of Jordanian debt as an effective hedging risk tool
Frontiers in Applied Mathematics and StatisticsThis study evaluates the duration of Jordanian public debt as an instrument for hedging interest rate risk over the period 2008–2020. It provides an analytical examination of public debt concepts and emphasizes the relevance of debt duration as a measure
Amro Salem Alamaren +3 more
doaj +1 more source
Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed +4 more
wiley +1 more source
Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review
Business Strategy and the Environment, EarlyView.ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte +2 more
wiley +1 more source
ESG Uncertainty in Supply Chains: How Rating Divergence Shapes Buyer–Supplier Trade Credit
Business Strategy and the Environment, EarlyView.ABSTRACT Uncertainty in environmental, social, and governance (ESG) ratings has raised concerns about the reliability of sustainability evaluations and their consequences for interfirm relationships. Although prior research has highlighted firm‐level financial outcomes of ESG rating divergence, little is known about its implications for buyer–supplier ...
Liukai Wang, Na A., Yu Gong, Steve Brown
wiley +1 more source
Supply Chain Network, ESG Scores and Financial Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
Climate Stress Testing on European SME Securitised Loans Under Climate Mitigation Scenarios
Business Strategy and the Environment, EarlyView.ABSTRACT Assessing the future impact of climate risks on the probability of default (PD) of small and medium enterprises (SMEs) is challenging due to limited disclosure, policy uncertainty and exposure to physical risks. This paper addresses this gap by integrating macroeconomic variables from the Network for Greening the Financial System (NGFS ...
Luca Zanin, Raffaella Calabrese
wiley +1 more source
China Accounting and Finance ReviewThis paper takes the Shanghai-Shenzhen-Hong Kong Stock Connect as a quasi-natural experiment and investigates the impact of capital market liberalization on the corporate debt maturity structure.
Jun Huang, Haijie Mo, Tianshu Zhang
doaj +1 more source
Policy and Market Mechanisms for Sustainable Finance: A Systematic Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable finance has emerged as a critical instrument for addressing the dual challenges of climate change and sustainable development. Nonetheless, a substantial financing gap persists, while the concept remains under‐theorized without a universally accepted definition, and empirical evidence of its effectiveness remains inconsistent and ...
Jihyung Joo, Byounguk Keum, Taewoo Roh
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley +1 more source