Results 91 to 100 of about 60,284 (306)
Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500
Business Strategy and the Environment, EarlyView.ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki +4 more
wiley +1 more source
Do dividend tax cuts lead firms to increase dividends: Evidence from China
China Journal of Accounting Research, 2011 Dividend taxation is an important component of investors’ taxes and has attracted the attention of policymakers and financial economists. However, the theory of dividends and the reform of dividend taxation remain a puzzle. This paper analyzes the effect
Chun Fei Wang, Yunnan Guo
doaj +1 more source
Corporate governance and dividend policy [PDF]
The long-term return behaviour of dividend-changing firms has been investigated in the study and it is estimated that 23 percent only incremental profits are transformed into dividend. The remaining profits are utilized for the additional investment.
Mehar, Ayub
core
Business Strategy and the Environment, EarlyView.ABSTRACT This research develops and empirically validates the Community‐Oriented Marketing Approach (COMA), a 20‐item multidimensional scale designed to measure prosumer perceptions within participatory market systems. COMA conceptualizes prosumers as active co‐value creators and institutional agents, driving sustainable market governance.
Alpaslan Kelleci, Oguzhan Essiz
wiley +1 more source
Impact of dividend policy on shareholders wealth and firm performance in Pakistan
Cogent Business & Management, 2017 In the field of corporate finance the question as to whether dividend policy affects the shareholders wealth still remains unresolved. The objective of this research paper is to establish the impact of dividend policy on shareholders’ wealth and firm ...
Khadija Farrukh +4 more
doaj +1 more source
Payout Policy of European Companies
Barometr Regionalny, 2018 Despite Europe’s global importance, very little published research has examined payout policy on this continent. The rather scarce research which has been conducted in this field throughout European companies cover different countries, groups of ...
Mieczysław Kowerski
doaj +1 more source
The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk
Business Strategy and the Environment, EarlyView.ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson +5 more
wiley +1 more source
Dividend Policy of the ISE Industrial Corporations: The Evidence Revisited (1986-2007) [PDF]
The study aims to find out whether the disappearing dividends, the decline in the number of dividend payers, the size effect and the increasing dividend/earnings concentration found in several developed and emerging markets exist among the industrials ...
Cahit Adaoglu
core
Business Strategy and the Environment, EarlyView.ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley +1 more source