Results 101 to 110 of about 4,179 (259)

ESG Debt Issued by Regional Governments in Spain: Financing Sustainable Development or Usual Public Expenditure?

Sustainable Development, EarlyView.
ABSTRACT Sustainable debt bond is an emerging instrument aiming at providing companies and governments with extra resources for financing social and environmental policies and attempting to make progress on the Sustainable Development Goals. Regional governments in Spain have issued sustainable bonds in recent years to finance different spending ...
Alberto Turnes, Xavier Vence, Angeles Pereira   +2 more
wiley   +1 more source

Sustainability and Corporate Performance in the Global South: The Influence of the Environmental Pillar and Institutional Quality

Sustainable Development, EarlyView.
ABSTRACT Corporate sustainability in the Global South unfolds under heterogeneous institutional conditions, where firms face simultaneous pressures from global ESG standards and local governance constraints. This study examines the relationship between ESG‐aligned environmental practices and corporate financial performance, considering the moderating ...
Paulo Sérgio Reinert, Tércio Pereira, Fernando Cesar Lenzi, Nicole Cristina Rodrigues   +3 more
wiley   +1 more source

The technological uniqueness paradox

Strategic Management Journal, EarlyView.
Abstract Research summary We establish a new paradox surrounding technological uniqueness, defined as the degree to which a firm's patented technology portfolio differs from its competitors. On the one hand, technological uniqueness acts as a barrier to incoming technology spillovers and impedes firm performance.
Yang Fan, Lubomir Litov, Mu‐Jeung Yang, Todd Zenger   +3 more
wiley   +1 more source

DIVIDEND POLICY: ARE AGENCY COSTS AND R&D INVESTMENTS IMPORTANT?

SAR (Soedirman Accounting Review): Journal of Accounting and Business
Dividend policy is an essential component that cannot be separated from a company's profits. In this research, the dividend policy of companies included in the IDX High Dividend 20 stock index will be tested by paying attention to the agency cost factor,
Arie Widya Kafitasari, Annisa Ilma Hartikasari, Azmi Fitriati, Bima Cinintya Pratama   +3 more
doaj   +1 more source

Curious and analytical: How analysts evaluate and respond to executive communications about firm strategy

Strategic Management Journal, EarlyView.
Abstract Research Summary How do analysts react to communication about firms' strategies? Research has shown that executive communication influences markets, but we know little about reactions to the deeper strategy content communicated. Drawing from research on how evaluative frames and expectation violations shape cognition, we show that when ...
John C. Eklund, Michael J. Mannor
wiley   +1 more source

Shaping expectations, losing flexibility: A study of CEO promises as strategic communication tools

Strategic Management Journal, EarlyView.
Abstract Research Summary CEO promises are powerful but understudied communication tools. We develop a dual‐mechanism framework theorizing that while CEO promises elevate stakeholder expectations, they simultaneously constrain strategic flexibility. We argue that CEO promise‐making is shaped by two competing pressures: making more promises when the ...
Majid Majzoubi, Alex Murray, William J. Mayew   +2 more
wiley   +1 more source

Better on Average? Average Inflation Targeting With an Unclear Averaging Window

Southern Economic Journal, EarlyView.
ABSTRACT Average inflation targeting (AIT) aims to stabilize inflation expectations by offsetting past deviations from target. However, ambiguity about the averaging window can complicate expectations formation and reduce policy effectiveness. This paper integrates AIT into a benchmark DSGE model, incorporating adaptive learning and a signal extraction
James Dean
wiley   +1 more source

Corporate Social Responsibility and Firm Performance: Investigating the Role of Management Innovation Through Marketing Intensity

Thunderbird International Business Review, EarlyView.
ABSTRACT This study investigates the relationship between Corporate Social Responsibility (CSR) and firm performance using panel data from 716 Chinese firms listed on the Shanghai and Shenzhen Stock from 2013 to 2019. It further examines the role of management innovation, specifically marketing intensity, in moderating the CSR–financial performance ...
Freeman Brobbey Owusu, Dafydd Mali, Adil El Fakir, Hafez Abdo, Albert Acheampong   +4 more
wiley   +1 more source

Technology‐Enabled Cross‐Border Entrepreneurship: The Role of Digital Platforms in SME Expansion Through the Lens of Institutional Theory

Thunderbird International Business Review, EarlyView.
ABSTRACT Small and medium‐sized enterprises (SMEs) face significant institutional barriers when expanding across borders, including regulatory constraints, financial accessibility issues, and market entry challenges. Institutional theory provides a useful framework for understanding how external regulative, normative, and cognitive institutional forces
Sharmin Nahar, Muntasir Alam
wiley   +1 more source

Great (Retirement) Expectations: A Review of Retirement Income Policy and Changes to Expected and Preferred Retirement Age of Australian Workers

Australian Economic Review, EarlyView.
ABSTRACT Research Question/Issue Retirement age expectations and preferences are shaped by individual, social, and government policy influences. Our paper reviews major policy changes in the Australian Retirement Income System over the past two decades and documents changes in Australian workers' expected and preferred retirement age. Research Findings/
Paul Gerrans, Ingebjorg Kristoffersen, Joanne K. Earl   +2 more
wiley   +1 more source