Results 51 to 60 of about 4,179 (259)

Corporate Waste Management and Investment Efficiency: Does the CSR Committee Matter? Evidence From France

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich   +2 more
wiley   +1 more source

Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley   +1 more source

Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence

open access: yesBusiness 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

CAN MANDATORY DIVIDEND POLICY REDUCE THE AGENCY COST OF LISTED COMPANIES? MODEL ANALYSIS AND EMPIRICAL TEST IN CHINA

open access: yesCopernican Journal of Finance & Accounting, 2019
In this research, the mixed strategy complete information static game was adopted to explain the effect of mandatory dividend policy on agency cost, and Chinese mandatory dividend policy introduced in 2011was regarded as the institutional background, and
Qin Hailin, Zhang Jingxu
doaj   +3 more sources

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

open access: yesBusiness 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

PENGARUH KEPEMILIKAN KELUARGA TERHADAP KEBIJAKAN DIVIDEN DENGAN BOARD OF INDEPENDENCE SEBAGAI VARIABEL MODERASI

open access: yesMIX: Jurnal Ilmiah Manajemen, 2018
High concentration of family ownership in East Asia has led to agency conflicts between the majority and minority shareholders potentially affecting the company's dividend policy.
Poniman ., Sutrisno T, Abdul Ghofar
doaj   +1 more source

The Influence Of Profitability And Structure Of Ownership On Company Value With Dividend Policy As An Intervening Variable

open access: yesJurnal Akuntansi: Kajian Ilmiah Akuntansi, 2020
The established entity has the aim to increase the value of the company. the company's stock price can be a reference for valuing a company. This study aims to test and prove empirically the effect of profitability and ownership structure on firm value ...
Ulfah Setia Iswara   +1 more
doaj   +1 more source

Exploring the Interrelationships Among Supply Chain Emissions, Financial Performance, Market Value, and Board Sustainability: An Exploration of the European Landscape

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino   +3 more
wiley   +1 more source

PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN UTANG MELALUI KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014)

open access: yesJurnal Akuntansi Aktual, 2017
The study aims to determine the effect of profitability directly and indirectly on debt policy through dividend policy. The population of the study were 152 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2013.
Puspa Devi Maharani   +2 more
doaj  

Pengaruh Investment Opportunity Set dan Free Cash Flow Pada Kebijakan Dividen dan Nilai Perusahaan

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2017
This research is conducted to find out the effect of investment opportunity set and free cash flow towards dividend policy and its impacts on firm value of manufacturing companies registered in Indonesia Stock Exchange during the period of 2011-2013. The
I Gusti Ngurah Putu Adi Suartawan   +1 more
doaj   +1 more source

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