Results 201 to 210 of about 93,164,883 (289)

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

Firms' participation in the Swiss COVID-19 loan programme. [PDF]

Swiss J Econ Stat, 2021
Fuhrer LM, Ramelet MA, Tenhofen J.
europepmc   +1 more source

International Evidence on How Investors Value Environmental Innovation: Non‐Pecuniary Investor Preferences or Risk Mitigation?

Business Strategy and the Environment, EarlyView.
ABSTRACT We study how environmental innovation shapes investor expectations. We propose two mechanisms through which sustained improvements in environmental innovation may influence these expectations: non‐pecuniary investor preferences and risk mitigation.
Ellen Pei‐yi Yu, Bac Van Luu, Dominic H. Chai, Alessandra Tanda   +3 more
wiley   +1 more source

Purchasing for high-quality care using National Health Insurance: evidence from Zambia. [PDF]

Health Policy Plan, 2023
Osei Afriyie D, Masiye F, Tediosi F, Fink G.   +3 more
europepmc   +1 more source

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

Business Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

Racial/Ethnic inequality & contemporary disparities in mortgage lending. [PDF]

PLoS One
O'Neil MM, Roscigno VJ.
europepmc   +1 more source

Financial performance evaluation by multi-criteria decision-making techniques. [PDF]

Heliyon, 2022
Türegün N.
europepmc   +1 more source

Pengaruh Current Ratio, Debt to Equity Ratio (DER), Perputaran Kas, dan Perputaran Persediaan terhadap Profitabilitas [PDF]

Penelitian ini memiliki tujuan untuk memperoleh bukti empiris terkait pengaruh current ratio, Debt to Equity Ratio (DER), perputaran kas, dan perputaran persediaan terhadap profitabilitas. Variabel independen dalam penelitian ini adalah current ratio,
Utami, Nabila Ratyasti
core  

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

Business Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan, Alhashmi Aboubaker Lasyoud, Mariam Abbas   +2 more
wiley   +1 more source