ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley +1 more source
Joint estimates of automatic and discretionary fiscal policy for the OECD [PDF]
Official calculations of automatic stabilizers are seriously flawed since they rest on the assumption that the only element of social spending that reacts automatically to the cycle is unemployment compensation.
Jacques Melitz, Julia Darby
core
Frontline governance: a street-level bureaucracy perspective on brucellosis control in Western Iran. [PDF]
Behzadifar M +5 more
europepmc +1 more source
Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source
Authentic leadership and organizational citizenship behavior: the mediating role of work engagement in a Confucian cultural context. [PDF]
Tran VD +5 more
europepmc +1 more source
Strategic Shift: The Power of Green Strategy on Sustainability Performance
ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley +1 more source
Discretionary power of registrar cooperatives
การศึกษาค้นคว้าอิสระนี้มีวัตถุประสงค์เพื่อศึกษาถึงหลักเกณฑ์ของอำนาจผูกพันและอำนาจดุลพินิจหลักเกณฑ์การใช้ดุลพินิจที่ชอบด้วยกฎหมายและปัญหาการใช้อำนาจของนายทะเบียนสหกรณ์ตามมาตรา 21 และมาตรา 22 แห่งพระราชบัญญัติสหกรณ์ พ.ศ.
นพรัตน์ สร้อยแสวง
core
Ethical leadership and organisational citizenship behaviour: the mediating role of employee commitment and the moderating role of Islamic work ethic. [PDF]
Al-Subaey FS.
europepmc +1 more source
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi +2 more
wiley +1 more source
Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]
This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
core

