Results 151 to 160 of about 22,268 (264)

From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao, Ran Sun, Brian Lucey, Feng He, Andrew Urquhart   +4 more
wiley   +1 more source

Earnings management and readability of CSR report: Evidence from China. [PDF]

PLoS One
Ren B, Yao S.
europepmc   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed, Awad Elsayed Awad Ibrahim, Khaldoon Albitar   +2 more
wiley   +1 more source

Labor unionization and real earnings management: Evidence from labor elections. [PDF]

PLoS One
Astvansh V, Wang B, Chen T, Qu JC.
europepmc   +1 more source

Greening Under Pressure: Climate Change Exposure and Eco‐Innovation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores the impact of climate change exposure on corporate eco‐innovation. Recognizing the urgent need to address climate change, we examine how firms directly respond to climate risks through eco‐innovation. Our findings indicate that climate change exposure is positively associated with corporate eco‐innovation.
Pietro Perotti, Fanis Tsoligkas, Kangding Wang   +2 more
wiley   +1 more source

Can enterprise green transformation inhibit accrual earnings management? Evidence from China. [PDF]

Heliyon
Lei Y, Yan Y, Chen C, Luo T, Wang Y, Wu H.   +5 more
europepmc   +1 more source

Corporate Management of Environmental, Social, and Governance Ratings and Rating Divergence

Business Strategy and the Environment, EarlyView.
ABSTRACT As environmental, social, and governance (ESG) ratings increasingly influence investment and corporate decision‐making, companies face growing pressure to manage their ESG performance strategically. This study examines how firms navigate the fragmented ESG rating landscape marked by significant agency divergence. Based on a multiple‐case study
Selina Hauch
wiley   +1 more source

The impact of digital transformation and earnings management on ESG performance: evidence from Chinese listed enterprises. [PDF]

Sci Rep
Wang L, Hou S.
europepmc   +1 more source

Mendeteksi Earning Management

Journal of Accounting and Investment, 2015
Artikel ini membahas perkembangan model-model yang dapat digunakan untuk mendeteksi adanya earnings management berdasarkan akrual (accrual-based models). Masing-masing model memiliki asumsi dan metoda yang berbeda dalam mendeteksi adanya earnings management.
openaire   +1 more source

Is Circular Also Sustainable? Assessing Circularity and Sustainability to Enhance Legitimacy in Agri‐Food Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food industry faces major sustainability challenges, requiring a shift in companies' approach. Circular economy principles offer a promising path by enhancing resource efficiency, reducing waste, and valorizing by‐products. However, the integration of sustainability and circularity practices remains limited, especially in developing ...
Maria Elena Latino, Marta Menegoli, Maria Laura Giangrande   +2 more
wiley   +1 more source