Results 111 to 120 of about 13,708 (309)

Event-Related Potentials Reveal Differential Brain Regions Implicated in Discounting in Two Tasks [PDF]

open access: yes
The way people make decisions about future benefits termed discounting - has important implications for both financial planning and health behaviour. Several theories assume that, when delaying gratification, the lower weight given to future benefits ...
Richard A.P. Roche   +4 more
core  

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Time Preference, Time Discounting, and Smoking Decisions [PDF]

open access: yes
This study examines the relationship between time discounting, other sources of time preference, and intertemporal choices about smoking. Using a survey fielded for our analysis, we elicit rates of time discount from choices in financial and health ...
Dan Silverman, Frank Sloan, Ahmed Khwaja
core  

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

open access: yesBusiness 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

The Contingent Eco‐Innovation–Firm Performance Link: A Global Systematic Literature Review and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley   +1 more source

COVID-19-Related Financial Scarcity is Associated with Greater Delay Discounting But Not Probability Discounting [PDF]

open access: yes, 2023
Prior laboratory studies suggest that scarcity increases delay discounting (devaluation of delayed outcomes) and disturbs other decision-making processes. Recent evidence on the effect of COVID-19 on delay discounting is mixed.
Curran, Kelsey M.   +5 more
core  

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

Delay Discounting and the Cost of Waiting [PDF]

open access: yes, 2018
If offered $50 now or $100 in a year, many of us will choose $50 now. This occurs because of delay discounting – the idea that reinforcers lose value over time.
Thompson-Davies, Kendra   +1 more
core   +1 more source

Delay discounting without decision-making: Medial prefrontal cortex and amygdala activations reflect immediacy processing and correlate with impulsivity and anxious-depressive traits

open access: yesFrontiers in Behavioral Neuroscience, 2015
Humans value rewards less when these are delivered in the future as opposed to immediately, a phenomenon referred to as delay discounting. While delay discounting has been studied during the anticipation of rewards and in the context of intertemporal ...
Vera eLudwig   +8 more
doaj   +1 more source

Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley   +1 more source

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