Results 171 to 180 of about 86,803,934 (337)

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

Optimal Debt-to-Equity Ratios and Stock Returns

open access: yes, 2014
Value maximization of a firm depends heavily on the financial leverage of the company. This is measured by the debt-­‐to-­‐equity ratio, which explains what proportions of debt and equity are being used to finance the firm’s assets. By adjusting this ratio, firms can influence their stock performance.
openaire   +2 more sources

Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Harga Saham pada Perusahaan Logam dan Sejenisnya yang Terdaftar di Bursa Efek Indonesia

open access: yes, 2020
Tujuan penelitian ini untuk mengetahui apakah ada pengaruh Current Ratio dan Debt to Equity Ratio terhadap Harga Saham baik secara parsial maupun simultan.

core  

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

Corporate Dynamic Eco‐Innovation Capability and Carbon Emission Reduction: Evidence From African Listed Firms With the Role of Institutional Pressures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon   +2 more
wiley   +1 more source

THE EFFECT OF RETURN ON ASSETS, CURRENT RATIO, DEBT TO TOTAL ASSETS RATIO, DEBT TO EQUITY RATIO ON DIVIDEND POLICY

open access: yesInternational Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
The purpose of this study was to determine the effect of Return On Asset (ROA), Current Ratio, Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER) on Dividend Policy in Consumer Goods Sector Manufacturing companies in Indonesia Stock Exchange. The research method in this study is quantitative, which uses secondary data because data collection ...
null Sari Dewi R Silaban   +4 more
openaire   +1 more source

Practicing Strategic Financial Sustainability in Small Cultural Non‐Profits: Evidence From London Museums

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Small cultural museums play an important role in sustaining local heritage, community identity and inclusive cultural participation, yet they face persistent financial and organisational constraints. This study examines how financial sustainability is achieved and maintained in three small cultural museums through a qualitative‐led mixed ...
Joseph Gerald Bourke   +3 more
wiley   +1 more source

Analisis Pengaruh Price Earning Ratio (PER), Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR) dan Return on Equity (ROE) terhadap Nilai Perusahaan [PDF]

open access: yes, 2016
Penelitian ini bertujuan untuk menganalisis pengaruh Price Earning Ratio, Dividend Payout Ratio, Debt to Equity Ratio, Debt to Asset Ratio dan Return on Equity terhadap nilai perusahaan pada perusahaan yang terdaftar dalam Indeks LQ45 Bursa Efek ...
RAKHMAWATI, Wahyu
core  

Leading Toward Sunset or Sunrise? CEO Career Horizon, ESG Performance, Market Leadership, and Underperformance Duration

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the effect of chief executive officers' (CEOs') career horizons on environmental, social, and governance (ESG) performance and investigate how hard cues influence this performance effect. Our study offers a new perspective of CEO career horizon as a mechanism that enables firms to improve their ESG performance when occupying a ...
Sofia Angelidou   +2 more
wiley   +1 more source

When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li   +3 more
wiley   +1 more source

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