Results 121 to 130 of about 84,487 (293)
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
Accruals and Aggregate Stock Market Returns [PDF]
Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there
Hirshleifer, David +2 more
core +1 more source
Sustainability Orientation and Entrepreneurial Performance in Resource‐Constrained Contexts
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how sustainability orientation shapes entrepreneurial performance in bottom‐of‐the‐pyramid (BoP) markets by theorizing responsible entrepreneurship as a central mechanism and BoP orientation as a contextual contingency. Using survey data from 283 small‐ and medium‐sized enterprises (SMEs) in Ghana, we integrate perspectives
George Obeng Dankwah +5 more
wiley +1 more source
Cost Efficiency of Domestic and Foreign Banks in Thailand: Evidence from Panel Data [PDF]
The paper estimates and compares cost efficiency of domestic and foreign banks in Thailand by using bank-panel data between 1995 and 2003. It also examines the effect of foreign bank entry on banking efficiency in Thailand since the significant ...
Chantapong, Saovanee, Menkhoff, Lukas
core
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Faktor Determinan Earnings Response Coefficient pada Perusahaan Energy
Jurnal Akuntansi, Keuangan, dan ManajemenPurpose: This study aimed to determine the influence of the leverage, growth opportunity, and firm size on Earnings Response Coefficient (ERC) on the energy companies listed on the Indonesia Stock Exchange from 2018 to 2022 Methodology/approach: This research approach used quantitative research with descriptive research type.
Christian Sukendra, Rousilita Suhendah
openaire +1 more source
Saving and Life Insurance Holdings at Boston University – A Unique Case Study [PDF]
This paper studies savings and life insurance adequacy using a financial planning software package, ESPlanner. This program computes the highest sustainable living standard for the household based on an elaborated life cycle planning model. ESPlanner was
B. Douglas Bernheim, Solange Berstein
core
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
A Profile of the Eastern Cape Province: Demographics, Poverty, Income, Inequality and Unemployment from 2000 till 2007 [PDF]
The Eastern Cape agricultural sector is a dynamic and livelihood sustainable sector. Approximately 1.7% of the Eastern Cape value added gross domestic product comes through agriculture and 2.9% of the population in the Eastern Cape is working in this ...
Jacobs, Elne, Punt, Cecilia
core +1 more source