Results 241 to 250 of about 558,465 (359)

ANALISIS PENGARUH KEBIJAKAN PERUSAHAAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT [PDF]

, 2020
Kurrotun Ainiyah
openalex  

Environmental Credit Risk, Climate Change and Bank Performance: Evidence From a Global Panel of Banks

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti, Erhan Kilincarslan, Jiafan Li   +2 more
wiley   +1 more source

The roles of internal audit quality on the relationship between narcissistic CEOs and real earnings management [PDF]

, 2018
jasman jasman, Etty Murwaningsari, Etty Murwaningsari, Universitas Trisakti, Jakarta, Indonesia   +3 more
openalex   +1 more source

Sustainability Reporting and Performance: Do Italian Companies Manage Their Narratives in Mandatory Settings?

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability disclosure is a topic of growing interest worldwide, especially after the adoption of the Directive 2014/95/EU (NFRD), which mandates specific classes of companies in the European Union to disclose a series of information regarding ESG issues.
Maria Chiara Demartini, Sara Trucco, Valentina Beretta   +2 more
wiley   +1 more source

Disentangling the Effects of Firm‐Level Climate Risk and Capital Market Signalling: Evidence From Stock Price Informativeness

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur, Frank Kwabi, Wansu Hu, Samuel Fulgence, Neil Lancastle   +4 more
wiley   +1 more source

Earnings Management, Internal Control and Audit Pricing [PDF]

, 2019
Zixuan Wang
openalex   +1 more source

An Integrative Model for Resilience Through Circular Business Models: Insights Using a Multilevel Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how circular business models (CBMs) can lead to resilience. Despite the increasing number of CBM studies, they have not fully addressed the need for resilience. As such, we employ a multilevel perspective to reveal the existing and potential relationships between CBMs and resilience under the sustainability umbrella.
Stephane Jedrzejczak, Liliane Carmagnac, Minelle E. Silva, Benyamin Shajari, Jesus Gonzalez Feliu   +4 more
wiley   +1 more source

Earnings management and seasoned private equity placements : Evidence from U.S. and Japanese issuers

, 2008
Daoping He
openalex   +1 more source

Advancing Biodiversity Disclosure Through the Interaction Between Women Leaders and Environmental Team: A Critical Mass Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT The conservation of biodiversity and ecosystems is increasingly recognised as essential to the long‐term sustainability of organisational operations. Drawing on critical mass theory, upper echelon theory and gender socialisation theory, this study examines the influence of female board and executive representation on corporate biodiversity ...
Masoud Rahmani, Renata Konadu, Remmer Sassen   +2 more
wiley   +1 more source