Results 111 to 120 of about 4,783,820 (288)
Discretionary-accruals models and audit qualifications
, 2000 The primary goal of this study is to evaluate the ability of the Cross-sectional Jones Model and the Cross-sectional Modified Jones Model to detect earnings management vis-à-vis their time-series counterparts by examining the association between ...
E Bartov (13660258) +2 more
core
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
DISCRETIONARY POWERS OF THE JUDICIAL AUTHORITY
Juridical scientific and electronic journal, 2022 M.O. Klochko, D.I. Chervinska
openaire +1 more source
Bridging Global Green HRM and Local Behavior: The Supervisory Role in MNE Subsidiaries
Business Strategy and the Environment, EarlyView.ABSTRACT Multinational enterprises (MNEs) increasingly deploy global Green Human Resource Management (GHRM) practices to drive environmental sustainability across geographically dispersed subsidiaries. However, translating these standardized practices into local employee green behavior presents significant implementation challenges, particularly in ...
Jeeyoon Jeong, DuckJung Shin, Wanyun Tai
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
Regulatory Enforcement with Discretionary Fining and Litigation
, 2002 In this paper, we focus on the determination of the optimal fine set by a regulator when a firm can litigate to avoid paying the fine and the monitoring agency has discretionary power to negotiate with the firm the size of the fine.
Rodriguez-Ibeas, R. [0000-0001-6604-7993]
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
Judicial Reduction of Penalties in Georgian Civil Law: Balancing Debtor and Creditor Rights
Rechtsidee: Law JournalGeneral Background: Judicial discretion in the reduction of penalties plays a crucial role in balancing the interests of contracting parties under the Civil Code of Georgia.
Natia Rekhviashvili +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In a business environment characterized by technological turbulence and an increasing societal demand for greater sustainability, companies seeking to enhance their growth are compelled to foster organizational cultures that promote continuous innovation.
José Bocoya‐Maline +2 more
wiley +1 more source
Alman Hukukunda Hukuka Aykırı İdari İşlemlerin Geri Alınmasında İdarenin Takdir Yetkisi
Türk-Alman Üniversitesi Hukuk Fakültesi DergisiHukuka aykırı idari işlemlerin geri alınması, Alman hukukunda geri alma, iptal veya usulün yeniden görülmesi şeklinde eş zamanlı uygulama bulabilen müesseseleri gündeme getirir.
Ayşe Nur Saldıran
doaj +1 more source