Results 61 to 70 of about 13,491 (258)

Asset Replacement and Green Innovation: Dynamic Complementarity and Paradoxical Effects on Carbon Intensity in Korean Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Using a balanced panel of 93 Korean firms over 2014–2023, this study examines how the interaction between green innovation and asset replacement strategies is associated with changes in carbon intensity over time. Distinguishing between tangible and intangible asset pathways, we identify two contrasting temporal patterns. When green innovation
Bong‐Seop Kim, Suk Hyun
wiley   +1 more source

Climate Risk and Real Estate Markets in the EU: Institutional Control Through Regulation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change is increasingly reshaping the economic foundations of asset markets, yet its implications for the estate sector remain unevenly understood, particularly when institutional and financial mechanisms mediate risk transmission. While a growing body of evidence links climate vulnerability to property valuation and market behaviour ...
Qiulin Yang   +4 more
wiley   +1 more source

Depreciation in the Electric Vehicle Transition: Sustainability of the Second-Hand Electric Vehicle Market

open access: yesVehicles
Electric vehicles (EVs) are revolutionizing road transport. They represented the most reliable and realistic option to decarbonize road transport in the last 10 years and look to be holding a promising future.
Patil Gautam   +4 more
doaj   +1 more source

Determining the tax base for non-building structures in real estate tax in the light of the relationship between tax law and the balance sheet accounts regulations

open access: yesPrawo Budżetowe Państwa i Samorządu, 2019
The subject of this article is an analysis of legal regulations on the tax base in a real estate tax for non-building structures in the situation of making only a balance sheet depreciation of fixed assets that are non-building structures and ...
Paweł Majka
doaj   +1 more source

Supply Chain Innovations for Food Waste and Loss: Systematic Literature Review and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Food waste and loss (FWL) remains a critical challenge across food supply chains (SCs) globally, with approximately one‐third of all food produced for human consumption discarded or lost each year. This study systematically reviews how supply chain innovation (SCI) can mitigate FWL.
Ilias Vlachos
wiley   +1 more source

Do Banks in the Middle East and North Africa Region Price Carbon Exposure?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim   +2 more
wiley   +1 more source

Modeling the Used Vehicle Market Share in the Electric Vehicle Transition

open access: yesWorld Electric Vehicle Journal
The adoption of a new technology is well described by an S-curve. It starts with a slow initial introduction, faster growth, and a final low-pace stage that corresponds to saturation.
Boucar Diouf
doaj   +1 more source

Beyond Conventional Cost–Benefit Analysis to Integrated Sustainability Assessment in Additive Manufacturing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Additive manufacturing (AM) adoption provides numerous benefits, including decentralised production, design flexibility, mass customisation, reduced material waste and lightweight designs. However, AM investment decisions are complex and challenging for manufacturers, and limited knowledge exists about the holistic assessment of relevant costs
Dilupa Nakandala   +5 more
wiley   +1 more source

The Impacts of Taxation on Capital Structure in BRICS Countries

open access: yesКорпоративные финансы, 2019
Capital structure is an indicator of the value of a firm and is a key performance indicator concerning how efficiently a company operates. Debt and leverage influence a company’s investment risks and influence the rate of return required by investors ...
Rajesh Chakrabarti, Alexander Gruzin
doaj   +1 more source

The case for a “new” lira

open access: yesPSL Quarterly Review, 2014
The author considers the transaction costs implied by the long-term depreciation of the  Italian lira, which produced a sort of paradox: the lira is the monetary unit in Italy, but one lira coins or notes do not exist.
A. CAMPOLONGO
doaj   +1 more source

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