Results 131 to 140 of about 341,548 (268)

AI agents are sensitive to nudges. [PDF]

Proc Natl Acad Sci U S A
Cherep M, Maes P, Singh N.
europepmc   +1 more source

Strategic revenue recognition to achieve earnings benchmarks

I examine whether managers use discretion in revenue recognition to avoid three earnings benchmarks. I find that managers use discretion in both accrued revenue (i.e., accounts receivable) and deferred revenue (i.e., advances from customers) to avoid ...
Caylor, Marcus L.
core  

Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio, M. Belén Lozano, Marcelle Colares Oliveira   +2 more
wiley   +1 more source

Industrial Symbiosis as a Neglected Opportunity in Industrial Decarbonisation Pathways: Qualitative Insights From the Australian Manufacturing Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Industrial symbiosis (IS) represents a key strategy for industrial decarbonisation (ID) by converting one industry's waste into valuable inputs for another, reducing emissions and resource extraction. Scientific studies have explored the concept, implementation approaches and theoretical foundations of IS.
Marzieh Dehghan Niri, A S M Monjurul Hasan, Andrea Trianni   +2 more
wiley   +1 more source

TRuE-XAI: causal and explainable ai framework for trustworthy corporate earnings growth forecasting. [PDF]

Front Artif Intell
Jamnal GS.
europepmc   +1 more source

Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng, Wenjia Tang, Liang Zhao, Salwa Saleh Almasabi, David Kalisz   +4 more
wiley   +1 more source

The East-West Gap in Pay Fairness Perceptions Converged Between 2009 and 2023. [PDF]

Kolner Z Soz Sozpsychol
Adriaans J, Sauer C.
europepmc   +1 more source

Climate Change Exposure and the Discipline of Capital Structure: Evidence From Managerial Leverage Distortion

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley   +1 more source

An Examination of Earnings Benchmarks: Evidence from Japan

An Examination of Earnings Benchmarks: Evidence from Japan
博士学位論文 (Thesis(doctor))
openaire   +1 more source

Structure or Composition? Explaining the ESG Premium in Firm Profitability With Oaxaca and Pseudo‐Panel Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether ESG‐related profitability differences arise from observable firm characteristics or from structural differences in how firms convert those characteristics into performance outcomes. Using an unbalanced panel data design, the final sample comprises 727 firm‐year observations from 178 publicly listed non‐financial ...
Yara Ibrahim, Khaled Hussainey, Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source