Results 101 to 110 of about 319,348 (336)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram +2 more
wiley +1 more source
A Survey on the Relationship between Performance of Investment Companies and Liquidity and Profitability ratios and Dividend Per Share in Tehran Stock Exchange [PDF]
تحقیقات مالی, 2009 یکی از ویژگیهای بازار سرمایه وجود اوراق بهادار گوناگون با ریسک و بازده متفاوت است که شرکتهای سرمایهگذاری با تشکیل پرتفوی متنوع قابلیت سرشکن کردن ریسک و کاهش آن را دارند و میتوان ارزیابی عملکرد پرتفوی را به عنوان یک ساز و کار کنترلی و بازخورد آخرین ...
Reza Tehrani, Sohbatollah Abi
doaj
Do Dividend Taxes Affect Corporate Investment
Social Science Research Network, 2017 We test whether dividend taxes affect corporate investments. We exploit Sweden's 2006 dividend tax cut of 10 percentage points for closely held corporations and five percentage points for widely held corporations. Using rich administrative panel data and
Annette Alstadsæter +2 more
semanticscholar +1 more source
Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
Business Strategy and the Environment, EarlyView.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
Double Dividend with Involuntary Unemployment: Efficiency and Intergenerational Equity [PDF]
This paper analyzes the double dividend and distributional issues within an overlapping generations models framework with involuntary unemployment. We characterize the necessary conditions for the obtention of a double dividend when the revenue of the ...
Mireille Chiroleu-Assouline, Mouez Fodha
core
Climate Change Risk and Financial Stability: Implications for European Banking Institutions
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley +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
03-01 "Read My Lips: More New Tax Cuts - The Distributional Impacts of Repealing Dividend Taxation" [PDF]
The Bush administration advocates its January 2003 proposal to repeal personal dividend taxation on the basis that the cut would stimulate the economy, primarily benefit American seniors, and eliminate an unfair case of "double taxation." This paper ...
Brian Roach
core
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley +1 more source