Results 91 to 100 of about 282,089 (298)
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business 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
A Catering Theory of Dividends [PDF]
We develop a theory in which the decision to pay dividends is driven by investor demand. Managers cater to investors by paying dividends when investors put a stock price premium on payers and not paying when investors prefer nonpayers.
Jeffrey Wurgler, Malcolm Baker
core
Business 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
Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies
Business 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
Analyzing the Influence of Dividends on Share Prices in the Iraqi Stock Market from (2010 - 2020)
AscaryaThis study examines the relationship between dividend policies and stock prices among companies listed on the Iraq Stock Exchange from 2010 to 2020. This study utilizes a descriptive analytical approach, drawing on data from annual financial statements ...
Hivi Azeez Sabri +2 more
doaj +1 more source
The Effect of Dividends on Consumption [PDF]
Classical models predict that the division of stock returns into dividends and capital appreciation does not affect investor consumption patterns, while mental accounting and other economic frictions predict that investors have a higher propensity to ...
Jeffrey Wurgler +2 more
core
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
Why Individual Investors Want Dividends [PDF]
The question of why individual investors want dividends is investigated by submitting a questionnaire to a Dutch investor panel. The respondents indicate that they want dividends partly because the cost of cashing in dividends is lower than the cost of ...
Chris Robinson, Chris Veld, Ming Dong
core
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