Results 41 to 50 of about 658 (217)
El Muhasaba: Jurnal Akuntansi, 2013 This research aims to empirically examine the influence of liquidities and profitabilities to capital structure. Samples are 15 food and beverage sectors listed in Jakarta Stock Exchange (JSE) during 2006-2010.
Agus Rahman Alamsyah
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
Pengaruh Rasio Keuangan Terhadap Harga Saham Perusahaan Otomotif Periode 2013-2017
Jurnal Akuntansi Aktual, 2019 : The study aims to determine: (1) the effect of current ratio on stock price, (2) the effect of ROE on stock price, (3) the effect of debt to equity ratio on stock price, (4) the effect of earning per share on stock price.
Efrizon Efrizon
doaj +1 more source
Riset Akuntansi, 2022 This study aims to determine and analyze the effect of debt to equity ratio, cash ratio and dividend payout ratio on stock prices. The research method used is quantitative. A total of 54 sample data were determined by purposive sampling method.
Olivia Dewanti
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 +2 more
wiley +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 +3 more
wiley +1 more source
Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
Business Strategy and the Environment, EarlyView.ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 more
wiley +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2015 The purpose of this study was to determine the positive effect of disclosure of Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), and Unexpected Earnings (EU) response to Earning Coefficient (ERC).
Siswanty Rahma Susanti
doaj
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Pengaruh Biaya Produksi, Debt to equity ratio, dan Perputaran Persediaan Terhadap Profitabilitas
Jurnal ASET (Akuntansi Riset), 2019 . This study aims to investigate the factors that influence profitability among them production costs, debt to equity ratio and inventory turnover on the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange for the
Elke Sonia Ramadita, Leny Suzan
doaj +1 more source