Results 91 to 100 of about 319,348 (336)
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
, 2017 Computable general equilibrium (CGE) modelling is a flexible and open way to model the economic systems that allow practitioners to assess the impacts of different policies or external shocks over an economic system.
Jaume Freire-González
semanticscholar +1 more source
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
Jurnal Maksipreneur: Manajemen, Koperasi, dan EntrepreneurshipThe purpose of this study is to investigate how a company's dividend policy is influenced by the characteristics of its board of directors, business size, profitability, and free cash flow.
Ari Wibowo, Erna Setiany
doaj +1 more source
When do German Firms Change their Dividends? [PDF]
Anecdotal evidence suggests that the dividend policy of German firms is more flexible than the one of their Anglo-American counterparts.This paper analyses the decision to change the dividend for a panel of 221 German firms from 1984 to 1994.The choice ...
Correia da Silva, L. +2 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source
Does lowering dividend tax rates increase dividends repatriated?: evidence of intra-firm cross-border dividend repatriation policies by German Multinational Enterprises [PDF]
This paper explores the impact dividend taxes exert on the dividends repatriated from foreign affiliates to their German parent company. Based on an augmented Lintner model of firms' dividend payout decisions, the paper focusses on cross-border intra ...
Bellak, Christian +2 more
core
, 2020 We consider the general class of spectrally positive L\'evy risk processes, which are appropriate for businesses with continuous expenses and lump sum gains whose timing and sizes are stochastic. Motivated by the fact that dividends cannot be paid at any
Avanzi, Benjamin +2 more
core +1 more source
Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies
Business Strategy and the Environment, EarlyView.ABSTRACT Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low‐carbon technologies, including electric vehicle batteries and renewable energy ...
Asif Saeed +2 more
wiley +1 more source
The Economic Effects of Dividend Taxation [PDF]
This paper tests several competing hypotheses about the economic effects of dividend taxation. It employs British data on security returns, dividend payout rates, and corporate investment, because unlike the United States, Britain has experienced several
James M. Poterba, Lawrence H. Summers
core