Results 141 to 150 of about 6,553 (303)
The persistence of accounting versus economic profit [PDF]
Drawing on Schumpeterian theory, this article presents estimates of a first-order autoregressive model of profit persistence for large US firms, using Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, and ...
Matthew J. Holian, Ali M. Reza
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Estimating Poverty Persistence in Britain [PDF]
This paper uses longitudinal data from the BHPS, waves 1-8, to document low-income dynamics and persistence for individuals living in Britain in the 1990s.
Francesco Devicienti
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
Sustainability Orientation and Entrepreneurial Performance in Resource‐Constrained Contexts
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how sustainability orientation shapes entrepreneurial performance in bottom‐of‐the‐pyramid (BoP) markets by theorizing responsible entrepreneurship as a central mechanism and BoP orientation as a contextual contingency. Using survey data from 283 small‐ and medium‐sized enterprises (SMEs) in Ghana, we integrate perspectives
George Obeng Dankwah +5 more
wiley +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
, 2013 本文通过关注公司盈余和股票回报的关联程度及其与盈余时间序列 持续性的联系，探讨公司报告盈余所包含信息的本质。我们借助经典的估价模型以及考虑了盈余持续性经济影响因素的盈余时间序列模型，推导出ERC与盈余持续性之间的正向关联性。基于1994年-2011年255家公司的年度数据，我们的经验证据得到的结论是，考虑了公司基本面的盈余时间序列持续性越高，盈余反应系数就越大。总体而言，公司报告盈余向股票市场传递了信息，当期的盈余创新包含了当期权益和未来权益收益方面的信息。通过探讨盈余时间序列特征的估价含义 ...
张国清
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, 2020 ABSTRAK Tujuan dari penelitian ini adalah mengetahui apakah terdapat pengaruh audit committee, board independence, managerial ownership, earnings persistence, dan accounting conservatism terhadap earnings quality perusahaan.
RIANI, PARAMITA
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Green Hydrogen for Public Transportation: Insights From an ABM and From Palma de Mallorca Case Study
Business Strategy and the Environment, EarlyView.ABSTRACT The development of green hydrogen (GH2) value chains is crucial for decarbonizing sectors such as transport and industry. Their emergence, however, requires coordination among diverse actors, technologies, and regulations, which traditional analytical approaches struggle to capture.
Roberta De Cristofaro +2 more
wiley +1 more source
, 2008 This research tests for persistence in tax generated earnings changes. Earnings persistence is indicated by the capitalization of earnings by securities markets.
Wheatley, Clark M.
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