Results 111 to 120 of about 341,548 (268)

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley, Jun Xie, Chao Li, Masaaki Nagamura, Shunsuke Managi   +4 more
wiley   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

Business Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source

Do High Temperatures Affect Firm Demography? Evidence From Italy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the impact of high temperatures and heat stress on Italian firm demography during 2009–2022. Combining provincial‐firm‐level data with a high‐resolution multidecadal meteorological dataset, we investigate whether high temperatures—absolute and anomalous—affect firm entry and exit rates.
Concetta Carnevale, Danilo Drago, Francesco Trivieri, Francesco De Simone   +3 more
wiley   +1 more source

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data [PDF]

, 2007
Using a unique and comprehensive data set of monthly information on advertising spending in media outlets, we examine whether managers engage in real earnings management to meet quarterly financial reporting benchmarks. We extend prior literature by: (1)
Mashruwala, Raj, Cohen, Daniel, Zach, Tzachi   +2 more
core   +2 more sources

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

Business Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan, Alhashmi Aboubaker Lasyoud, Mariam Abbas   +2 more
wiley   +1 more source

Using the intrinsic score method to value stocks of listed banks on the Vietnamese stock market

Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
This study develops and applies the Intrinsic Score Method to estimate the intrinsic values of listed bank stocks in the Vietnamese stock market. The proposed framework integrates accounting-based valuation theory with panel data regression, bank fixed ...
Thanh Trúc Nguyễn, Thanh Phương Nguyễn   +1 more
doaj  

Examining ESG Performance Through TNFD‐Aligned Disclosure Practices

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

[Response Data: Survey of Benchmarks in Metadata Quality]

, 2019
Complete, anonymized dataset of responses to the Survey of Benchmarks in Metadata Quality. Date, time, IP addresses, and geographic data has been omitted. Responses that included project, organization, and/or repository names were removed from this data,
Digital Library Federation. Assessment Interest Group. Metadata Working Group. Benchmarks Sub-Group.
core  

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi, Ahmed Al‐Hadi, Iman Harymawan, Wisam Neema Hussein, Lien Duong, Grantley Taylor   +5 more
wiley   +1 more source