Results 81 to 90 of about 552,943 (355)

The Impact of Bank Riskiness on the Quality of ESG Disclosure: Empirical Evidence From European Banks

open access: yesBusiness Strategy and the Environment, Volume 34, Issue 4, Page 4206-4226, May 2025.
ABSTRACT The present study aims to inquire into the relationship between bank risk profile and ESG disclosure score. A sample of 50 listed banks from 28 European countries was analyzed in the timespan 2012–2018. Results revealed a positive relationship between bank risk and ESG disclosure score, confirming the likelihood of predatory banks increasing ...
Francesco Manta   +4 more
wiley   +1 more source

Analisis Faktor Yang Mempengaruhi Return Saham Pada Perusahaan Makanan Dan Minuman Di Indonesia Tahun 2014-2018

open access: yesProfita, 2020
This study aims to determine the factors that influence Stock Returns such as Current Ratio, Return On Equity, Debt to Equity Ratio, Net Profit Margin, Long Term Debt To Equity Ratio in food and beverage companies listed on the Indonesia Stock Exchange ...
Yoni Syafitri, Mohamad Zulman Hakim
doaj   +1 more source

The Effect of Loan to Deposit Ratio and Debt to Equity Ratio on Return on Equity

open access: yesAlmana : Jurnal Manajemen dan Bisnis, 2021
ROE level is the main thing for investors and potential investors. Issues of liquidity, performance efficiency, and strengthening of capital are still the main discussions. These can also affect the value of ROE. So that the research aims to determine with certainty the effect of the Loan to Deposit Ratio (LDR) and the Debt to Equity Ratio (DER) on the
openaire   +4 more sources

Sustainability of public debt: Some theoretical considerations [PDF]

open access: yes
This paper elaborates on the relationship between sustainability of public debt and the debt to GDP ratio in case the interest rate on public debt exceeds the growth rate of GDP. When the primary surplus relative to GDP positively reacts to a higher debt
Alfred Greiner
core  

Sustainability Reporting Assurance in Italian Listed Companies: Understanding the Role of CEO Characteristics

open access: yesBusiness Strategy and the Environment, Volume 34, Issue 4, Page 4622-4641, May 2025.
ABSTRACT Building upon the upper echelons theory, this study investigates the effects of CEO characteristics—in terms of age, gender, and human capital (legal background, educational level, and industry expertise)—on CSR reporting assurance. Using a combination of GMM and logistic regression, it analyzes a sample of non‐financial Italian publicly ...
Fabrizia Sarto   +3 more
wiley   +1 more source

Capital Structure in U.S., a Quantile Regression Approach with Macroeconomic Impacts [PDF]

open access: yesarXiv, 2018
The major perspective of this paper is to provide more evidence into the empirical determinants of capital structure adjustment in different macroeconomics states by focusing and discussing the relative importance of firm-specific and macroeconomic characteristics from an alternative scope in U.S.
arxiv  

Measuring Solvency In The Turkish Public Transportation Industry Cem [PDF]

open access: yes, 2019
Financial analysis is a combined effort of knowledge and experience to obtain relevant ratios and elaborate on the results. The study is an application of financial analysis on Istanbul Public Transportation Company.
Berk, Kamil Erguler
core  

Sustainable by Ideology? The Influence of CEO Political Ideology and Ivy League Education on ESG (Environmental, Social, and Governance) Performance

open access: yesBusiness Strategy and the Environment, Volume 34, Issue 4, Page 4785-4810, May 2025.
ABSTRACT Building on upper echelons theory, this study posits that political ideology serves as a foundational factor influencing whether CEOs prioritize environmental, social, and governance (ESG) outcomes, whereas Ivy League education acts as a contextual factor that moderates this relationship.
Tim Heubeck, Annina Ahrens
wiley   +1 more source

The effect of tax avoidance on cost of debt capital: Evidence from Korea1

open access: yesSouth African Journal of Business Management, 2017
This study investigates the relation between tax avoidance and the cost of debt capital and analyzes the effect of the debt ratio and profitability on the relation between tax avoidance and the cost of debt.
H-J. Shin, Y-S. Woo
doaj   +1 more source

From Diversity to Confusion? The Challenge of Biodiversity Footprint Quantification

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study documents a significant disagreement between the biodiversity footprints of three major providers. This disagreement mainly stems from fundamental disagreement on the underlying methods and data (measurement), while providers agree to a large part on which firm operations contribute to a loss in biodiversity and how they are ...
Raphaela Roeder, Sebastian Utz
wiley   +1 more source

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