Results 111 to 120 of about 84,487 (293)
Personal financial literacy among high school students in New Zealand, Japan and the United States [PDF]
, 2013 Personal financial literacy is becoming increasingly important in the modern world, especially for young people. In this paper we compare financial literacy of high school students in Hamilton, New Zealand, with samples from Japan and the United States ...
Calderwood, Richard John +4 more
core +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
The sensitivity of willingness to pay to an economic downturn [PDF]
, 2012 Stated preference (SP) studies are typically undertaken at one point in time, while the results may be relied on in decision-making several months or even years later. This reliance is only justified if values are stable over time, an assumption which is
Baker, William, Metcalfe, Paul J.
core
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
Pengungkapan Corporate Social Responsibility Dan Earnings Management : Motivasi Oportunis Atau Etis ? [PDF]
, 2011 This study aims to examine the relationship between CSR disclosure and earnings management. The research was interesting to do because the results of previous studies are are varied and specifically using industry differs from previous studies.
Eriandani, Rizky
core
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Ketepatwaktuan Penyampaian Laporan Keuangan dan Implikasinya pada Earning Response Coefficient [PDF]
, 2016 This study aims to examine the effect of profitability and size of the company and the timeliness of financial reporting implications on earnings response coefficient Indonesian companies, especially manufacturing companies.
Dewi, I. G. (I) +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
IS THE MARKET OVER-OPTIMISTIC ABOUT THE PROSPECTS OF FIRMS THAT ISSUE EQUITY? EVIDENCE FOR THE SPANISH MARKET [PDF]
Previous evidence has documented that equity issuers underperform in the long-run. One possible explanation is that investors have overoptimistic expectations regarding future earnings and the underperformance occurs as these expectations are corrected ...
Juan Carlos Gómez Sala +1 more
core