Results 281 to 290 of about 8,015,859 (403)

Earnings Management and Corporate Governance in Family Firms

, 2019
Elisabete Vieira, Mara Madaleno
openalex   +1 more source

Biodiversity Reporting and Climate Policy Uncertainty

Business Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity plays a crucial role in green and sustainable business; however, it has received less attention than climate change. In recent times, there has been a call for greater biodiversity reporting. However, there are contrasting views on the benefits of firms' biodiversity reporting.
Sirimon Treepongkaruna, Hue Hwa Au Yong, Khine Kyaw, Muhammad Ramzan Kalhoro   +3 more
wiley   +1 more source

The Impact of Audit Quality on Earnings Management: Evidence from Listed Companies in Sri Lanka [PDF]

H. G. I. Madhushani, G.M.M. Sujeewa
openalex   +1 more source

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

Words That Mean Change: Paradoxical Thinking and Eco‐Efficiency in the Automotive Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT This study uses the automotive industry to investigate the link between paradoxical thinking language in corporate sustainability reports and companies' eco‐efficiency. We hypothesized that different types of paradoxical thinking would be associated with varying eco‐efficiency outcomes. Using ChatGPT to generate a lexicon of paradoxical terms,
Mauricio Marrone, Frank Figge
wiley   +1 more source

The Price of Dedication: An Analysis of Wage Trajectories in State and Local Public Health From 2017 to 2024. [PDF]

J Public Health Manag Pract
Singh S, Singh S, Gee M, Popalis M, Hare Bork R, Yeager VA.   +5 more
europepmc   +1 more source

IFRS adoption and earnings management in Nigerian non-financial quoted companies [PDF]

, 2016
Ahmed Bello, Salisu Aliyu Abubakar, Tesleem Olayinka Adeyemi   +2 more
openalex  

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

Corporate carbon emissions and market value. [PDF]

Sci Rep
Zhang J.
europepmc   +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