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
Pengaruh Asset Turnover, Current Ratio, Debt to Equity Ratio, Dan Ukuran Perusahaan Terhadap Terjadinya Underpricing Saham Pada Perusahaan Di Pasar Penawaran Saham Perdana Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014 [PDF]
, 2016 The purpose of this research is to examine the influence of asset turnover, current ratio, debt to equity ratio, and company size on that occurs on initial public offering.
Lautania, M. F. (Maya) +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
ANALISIS PENGARUH RETURN ON EQUITY, DEBT TO TOTAL ASSETS DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERDAGANGAN, JASA DAN INVESTASI (STUDI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2010) [PDF]
, 2012 ANALISIS PENGARUH RETURN ON EQUITY, DEBT TO TOTAL ASSETS DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERDAGANGAN, JASA DAN INVESTASI (STUDI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2010)
MAULUDINA PUTRI, KHADIJAH +1 more
core
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]
, 2017 Penelitian ini bertujuan untuk menguji pengaruh variabel current ratio, debt to equity ratio, net profit margin, total assets turnover terhadap perubahan laba melalui laporan keuangan yang telah disusun oleh perusahaan food and beverage yang terdaftar di
LARASATI, KARTIKA TRI
core
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source
Pengaruh Current Ratio, Total Asset Turnover Dan Debt to Equity Ratio Terhadap Return on Equity (Studi Pada Perusahaan Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bei Periode 2011-2014) [PDF]
, 2015 Research is aimed to understand simultaneous and partial influence of independent variables such as Current Ratio, Total Asset Turnover and Debt to Equity Ratio on dependent variable, respectively Return on Equity.
Pongrangga, R. A. (Rizki)
core
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
International Journal of Business, Law, and EducationThis study investigates the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Equity (ROE) in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The population consists of 95 companies in 2023. Using purposive sampling, 26 companies were selected based on criteria such as consistent listing and ...
Zulkifli Zulkifli +1 more
openaire +1 more source