Results 191 to 200 of about 86,803,934 (337)
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley +1 more source
Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500
Business Strategy and the Environment, EarlyView.ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki +4 more
wiley +1 more source
Pengaruh Debt to Equity Ratio dan Debt to Asset ratio Terhadap Return On Asset
, 2018 Tujuan dari penelitian ini adalah untuk mengetahui apakah ada pengaruh antara Debt to Equity Ratio dan Debt to Asset Ratio baik secara parsial maupun simultan terhadap Return On Asset Pada Industri Perbankan yang terdaftar di bursa efek Indonesia ...
core
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
Tactical allocation in falling stocks: Combining momentum and solvency ratio signals [PDF]
We identified 4500 US stocks with year ending losses of 50 percent or more during the 2001-2011 period. We screened our "falling knives" for financial strength to promote a greater likelihood of recovery and minimize any survivorship bias.
Piotr Arendarski
core
The Effect of Carbon Disclosure Quality on Green Bond Financing Cost
Business Strategy and the Environment, EarlyView.ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
wiley +1 more source
Who issues debt securities in emerging countries? [PDF]
This paper focuses on the differences of capital market accessibility and investigates the determinants of firm debt securities issuance in emerging countries. The following results are derived from the empirical analysis.
Mamoru, Nagano
core
Executive Changes and ESG Disclosure in S&P 500 Firms: The Moderating Role of Strategic Dynamism
Business Strategy and the Environment, EarlyView.ABSTRACT The strategic importance of environmental, social, and governance (ESG) disclosure has sparked academic interest, yet the role of top management team (TMT) dynamics remains underexplored. This study examines how the number of executive changes, as a proxy for TMT instability, affects ESG and environmental (ENV) disclosure in S&P 500 firms from
Christian Schoendeling +3 more
wiley +1 more source
This study aims to examine the effect of the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Galva Technologies Tbk.
Maria Krisnayati Felmi +1 more
core +1 more source