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Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman, Muhammad Jameel Hussain, Isaac Nana Akuffo, Ifeoma Rita Ezedebego, Ernest Ezeani   +4 more
wiley   +1 more source

Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment

Business Strategy and the Environment, EarlyView.
ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli, Manuele Citi, Matteo Pasquino   +2 more
wiley   +1 more source

Pengaruh CR, DAR, dan DER Terhadap ROA pada Perusahaan Sub Sektor Asuransi Terdaftar di BEI

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study analyzes the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER) on Return on Asset (ROA) in insurance sub-sector companies listed on the Indonesia Stock Exchange during 2021-2024. Profitability in insurance
Dewi Astuti, Nisfu Fhitri
doaj   +1 more source

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

RASIO KEUANGAN DAN KEMUNGKINAN GAGAL BAYAR DENGAN METODE KMV MERTON PADA PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA [FINANCIAL RATIOS AND THE POSSIBILITY OF DEFAULT USING THE KMV MERTON METHOD IN NON-FINANCIAL COMPANIES ON THE INDONESIA STOCK EXCHANGE]

DeReMa (Development Research of Management): Jurnal Manajemen, 2020
The purpose of this research is to analyze the influence of financial ratios (Return on Equity, Current Ratio, Debt to Equity Ratio, Total Assets Turnover) in predicting the probability of default. The samples in this study were 22 companies.
Dessy Malasari, Mohamad Adam, Yuliani Yuliani, Agustina Hanafi   +3 more
doaj   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

PENGARUH LIKUIDITAS, PROFITABILITAS, dan SOLVABILITAS TERHADAP HARGA SAHAM

Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2017
tabilitas dan solvabilitas perusahaan terhadap harga saham. Rasio-rasio keuangan yang diteliti yaitu Current Ratio, Return on Asset and Debt to Equity Ratio sebagai variable independen dan harga saham sebagai variable dependen.
Santi Octaviani, Dahlia Komalasari
doaj   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

Cash Ratio, Debt to Equity Ratio, Return on Equity, Firm Size dan Net Profit Margin Terhadap Dividen Per Share Perusahaan Consumer Goods Listing BEI Perioder 2011-2014

Jurnal Manajemen, 2016
From the results of hypothesis testing via t test, showed that partial. there is a positive and significant influence Cash Ratio, Debt to Equity Ratio, Return on Equity, Firm Size and Margin Net Proft against Dividends Per Share.
Alex Saputra, Dedi Walujadi, Akhmad Bakhtiar Amin   +2 more
doaj   +1 more source