Results 81 to 90 of about 388,471 (291)
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Valuation of Certificates of Deposit [PDF]
Societas et Iurisprudentia, 2017 Certificates of Deposit are securities that belong to the debt, short-term securities on the money market. It follows that for their valuations only yield method based on the present value of future income arising from and simple interest and discounting
Božena Hrvoľová
doaj
Revista Contabilidade & Finanças, 2008 Em 2001, o Banco Central do Brasil emitiu a Circular 3.068, determinando a utilização do valor de mercado para avaliar os títulos e valores mobiliários.
Alceu Haruo Fuji
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Debt maturity of different types of debt
Cogent Economics & FinanceThis paper documents the different debt maturity choices of firms by allowing debt heterogeneity. We use a sample of US companies’ capital structure and employ dynamic panel regressions and Instrumental Variable approach. When taking the maturity of each
Yuree Lim
doaj +1 more source
FDI Inspired Energy Consumption in Selected Emerging Markets: Does Financial Development Matter?
Comparative Economic Research, 2018 The study investigated the impact of the complementarity between foreign direct investment (FDI) and financial development on energy consumption in emerging markets.
Kunofiwa Tsaurai
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Jurnal Tata Kelola dan Akuntabilitas Keuangan NegaraIndonesia’s fiscal policy is characterized by a persistent budget deficit, whereby government spending structurally exceeds revenues. To finance this gap, the government issues short-term government securities (GS).
Kukuh Sukma Pramana, Sugiharso Safuan
doaj +1 more source