Results 41 to 50 of about 29,766 (313)

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

The monitoring role of multiple large shareholders and the catering effect of dividends: Evidence from Poland

Economics and Business Review, 2021
On the world capital markets, there is a lack of research on how multiple large shareholders (MLS) monitoring of the first largest shareholder affects the catering effect of dividends.
Pieloch-Babiarz Aleksandra
doaj   +1 more source

Digital Transformation for Eco‐Innovation: Evidence From Agriculture 4.0 Adoption in Wine Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms face a fundamental strategic dilemma: how to align digital transformation with environmental sustainability while maintaining competitive advantage. Drawing on the eco‐innovation and green business strategy literature, this paper investigates how Agriculture 4.0 technologies act as enablers of sustainability strategies.
Alessandro Muscio, Amir Maghssudipour, Yuntao Wang   +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 Veld, Chris Robinson, Ming Dong
core   +2 more sources

FACTORS AFFECTING THE ENTERPRISE’S COST OF CAPITAL IN UKRAINE [PDF]

Economy and Sociology, 2017
Reducing the cost of capital is one of the main tasks of financial management of any enterprise.Because of dynamism of market conditions, the economic situation in the country, the existingrequirements of the legislation, the volume, structure, cost of ...
Tetiana KONIEVA,
doaj  

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

ACCOUNTING AND TAX TREATMENT OF DIVIDENDS IN COMMERCIAL COMPANIES IN THE REPUBLIC OF MOLDOVA [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
The article addresses the main problem of accounting and taxation of intermediate and annual dividends in commercial companies in the Republic of Moldova. In particular, the aspects aimed at determining the basis for calculating dividends, perfecting
NEDERIȚA ALEXANDRU, LAZARI LILIANA
doaj  

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Psychological dynamics of unit-linked insurance product decision-making: a cognitive model

Cogent Economics & Finance
Investment and insurance constitute pivotal subjects in financial management, especially in an era characterized by inflation. Unit-Linked Insurance Plans (ULIPs), with a unique combination of investment risks and insurance protection, potentially ...
Chia-Chun Tsai, Li-Yu Chen, Chen-Wei Huang, Peng-Yu Zeng, Su-Ling Yeh   +4 more
doaj   +1 more source

Digital Transformation and Informal Innovation in Africa: Reframing STI Policy for Inclusive Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid increasing environmental and economic pressures, Africa's transition to a circular economy (CE) presents a vital pathway to inclusive, low‐carbon development. Yet, how digital transformation, informal innovation, and science, technology, and innovation (STI) policy readiness shape CE outcomes remains underexplored.
Emmanuel K. Manu, Isaiah Nketiah, Simplice A. Asongu   +2 more
wiley   +1 more source