Results 131 to 140 of about 581,656 (245)
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Social Licence to Operate (SLO) is an increasingly strategic concern in forestry, yet its evaluation remains largely qualitative. This study presents the first quantitative framework for assessing SLO in New Zealand's forestry sector, adapted from the Boutilier and Thomson model, originally developed for the mining sector.
Grace B. Villamor +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan +2 more
wiley +1 more source
Does AI-assisted labor change how earnings are spent? [PDF]
Front PsycholZong J, Lyu Z.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer +2 more
wiley +1 more source
Beyond numbers: The governance role of data assets in real earnings management. [PDF]
PLoS OneZhang M, Qian H, Ma T.
europepmc +1 more source
Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi +5 more
wiley +1 more source
Operationalising neuroinclusive work systems: A multi-method framework for organisational research. [PDF]
MethodsXTootell B, Rao V.
europepmc +1 more source
Do Banks in the Middle East and North Africa Region Price Carbon Exposure?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim +2 more
wiley +1 more source
Stock Market Information and REIT Earnings Management [PDF]
This paper investigates the interaction between stock price movement and REIT earnings management. We examine whether information generated from stock trading influences managers' incentives to engage in earnings management.
Brent Ambrose, Xun Bian
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