Results 231 to 240 of about 558,465 (359)

Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa, Natalia Krasnikova, Maria Postoyeva, Amira Hawas, Akrum Helfaya   +4 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

Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli, Pier Luigi Marchini, Dalila Baldini   +2 more
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

An Effecting of Corporate Social Responsibility, Managerial Ownership, Institutional Ownership of Firm Values Towards Real Earnings Management

, 2018
Gilbert Rely, Ari Purwanti
openalex   +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

Circular Economy: A Pathway to Integrated Value Creation for Business and Society

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro, Isabel‐María García‐Sánchez   +1 more
wiley   +1 more source

The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries. [PDF]

Heliyon
Yaşar A, Yalçın N.
europepmc   +1 more source

CEO Incentive Pay and Real Earnings Management: Does Corporate Ownership Structure Matter? Evidence from French Listed Companies

, 2021
Elage , Adam, Ali Dardour
openalex   +1 more source

Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa, Ahmed Saleh, Ahmed Hassan Ahmed   +2 more
wiley   +1 more source