Results 101 to 110 of about 6,214 (297)
, 2021 The purpose of this study was to determine the effect of capital structure, tax allocation, and company size on the Earning Response Coefficient (ERC) either partially or simultaneously.
Anggita, Dea Rayi, Hidayati, Wahyu Nurul
core
Pengaruh Leverage, Earning Persistence, dan Ukuran Perusahaan Terhadap Earnings Response Coefficient pada Perusahaan Real Estate dan Property [PDF]
, 2020 The aim of this study is to examine the effect of leverage, earning persistence, and firm size to earnings response coefficient. The research method used was a quantitative method with secondary data obtained from the analysis of the company’s financial ...
Rahma, Irkhafida Aprivia
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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
CSR DISCLOSURE DAN EARNING RESPONSE COEFFICIENT
AKUNTABEL, 2018 The aim of this study to examined the effect of corporate social responsibility information disclosed in the company's annual report with Earning Response Coefficient. Data of this research is secondary data from annual report listed on Indonesia Stock Exchange with 51 listed companies in period 2015 by categories from European Bank and The State of ...
openaire +2 more sources
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP EARNING RESPONSE COEFFICIENT [PDF]
, 2019 Penelitian ini bertujuan untuk menguji bukti empiris tentang pengaruh corporate social responsibility (CSR) dan leverage terhadap earning response coefficient (ERC).
NASIBAH, AMILATUN
core
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini +3 more
wiley +1 more source
ContextusContextualização: Os Ativos Fiscais Diferidos (AFD) podem tornar a qualidade de lucros poluída pelo seu uso, pois, os lucros apresentados estarão inflados por esses ativos, resultantes de operações financeiras discricionárias.
Rodrigo Ferraz de Almeida +1 more
doaj +1 more source
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 +2 more
wiley +1 more source
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source