Results 41 to 50 of about 13,491 (258)
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Le binome euro -dollar sous le signe de l’incertitude [PDF]
Romanian Journal of European Affairs, 2009 Will the Dollar remain the dominant international currency (mainly as a reserve currency)? To answer this question, the paper presents in the first part the opinions of the most prominent experts concerning the determinant factors of an international ...
Ana Bal
doaj
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 +2 more
wiley +1 more source
Business 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
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Simple and extended reproduction of fixed assets: a retrospective and current trends
Путеводитель предпринимателя, 2020 The article deals with the reproduction of fixed assets. The definitions of the notion «Reproduction» of various authors are given and their analysis is carried out.
N. L. Antonova, L. A. Antonov
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Some questions in the application of tax regulations leasing
Путеводитель предпринимателя, 2020 В данной статье рассматриваются некоторые наиболее часто встречающиеся в практике проблематичные моменты налогового законодательства, которые присутствуют в ряде нормативных документах, применяемых на территории РФ при использовании лизинговой формы ...
R. V. Egorov, D. V. Ognev
doaj
Rules of Fixed Assets Accounting Should Be Changed
Учёт. Анализ. Аудит, 2020 Nowadays the role of accounting in managing the economy of businesses is increasing. Accounting is one of the main information sources for making managerial decisions in organizations.
V. G. Get’man
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu +2 more
wiley +1 more source