Results 91 to 100 of about 91,568 (298)

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

Stock Returns and Equity Premium Evidence Using Dividend Price Ratios and Dividend Yields in Malaysia [PDF]

open access: yes
The empirical findings of Goyal and Welch (2003) and Cochrane (2006) suggested that dividend yields and dividend ratios are robust predictors of annual stock returns and annual equity premia. However, Goyal and Welch (2003) asserted that many researchers
David E Allen, Imbarine Bujang
core  

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

Direct Evidence of Dividend Tax Clienteles [PDF]

open access: yes
We study a large data set of stock portfolios held by individuals and organizations in the Swedish stock market. The dividend yields on these port-folios are systematically related to investors' relative tax preferences for dividends versus capital gains.
Dahlquist, Magnus   +2 more
core  

Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies

open access: yesBusiness 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

FACTORS THAT AFFECT DIVIDEND POLICIES [PDF]

open access: yes
In this article we want to know how much should be paid out by a company to its shareholders in the form of dividends. What is the effect of dividend policy on share price?
Ioanaş Corina
core  

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

open access: yesBusiness 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

FACTORS OF CORPORATE DIVIDEND POLICY FORMATION AND THEIR ROLE

open access: yesЕкономіка та суспільство
The dividend policy of corporations is, without exaggeration, one of the most complex and controversial issues in the theory and practice of financial management.
Владислав Лаврухін   +1 more
doaj   +1 more source

A study of dividend yield model under stochastic earning yield environment in stock exchange of Thailand

open access: yesAdvances in Difference Equations, 2019
A compound Ornstein–Uhlenbeck process is applied to create a model that can calculate the dividend yield represented in a sample case of Stock Exchange of Thailand index in which earning yield is randomly determined.
P. Vatiwutipong, N. Phewchean
doaj   +1 more source

Moderation Effect of Market Condition on the Relationship between Dividend Yield and Stock Return [PDF]

open access: yes
This paper examines the existence of moderation effect of market condition on the relationship between dividend yield and stock return in Bursa Malaysia. Results confirm the existence of moderating effect of market condition.
Safari, Meysam, TahmooresPour, Reza
core   +1 more source

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