Results 81 to 90 of about 260,767 (259)
From Demand Stability to Environmental Responsibility: How Ordered Backlogs Shape Firm Behaviour
Business Strategy and the Environment, EarlyView.ABSTRACT Ordered backlogs are the confirmed and yet to be delivered customer orders, which may have multiple advantages to firms. We investigate how ordered backlogs influence firms' future environmental misconduct. Drawing on organisational slack theory, we argue that ordered backlogs as a form of demand‐side slack can reduce environmental misconduct.
Ashutosh Singh +4 more
wiley +1 more source
Governance structure, ownership structure and earnings predictability: Malaysian evidence [PDF]
, 2013 This study is distinct from prior research focusing mainly on the relationship of corporate governance mechanisms to earnings management or earnings informativeness because it examines the associations between governance structure, ownership structure ...
Nik Zainun
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley +1 more source
A Review on the Multidimensional Analysis of Earnings Quality
Revista de Contabilidad: Spanish Accounting Review, 2019 There is a generalized consensus among accounting researchers about the multidimensional nature of earnings quality: Earnings quality depends on a series of characteristics that enhance the usefulness of the earnings figure for decision making.
Ana Licerán Gutiérrez +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Transformative change is required to address persistent and systemic drivers of biodiversity loss. There is an urgent need for innovative solutions that tackle root causes in place‐specific contexts. Evidence indicates that small, innovative, purpose‐driven businesses can serve as vehicles for developing place‐based solutions.
Shova Thapa Karki, Bradley D. Parrish
wiley +1 more source
When Do CEO Temporal Focus and Board Interlocks Lead to Eco‐Innovation? A Configurational Approach
Business Strategy and the Environment, EarlyView.ABSTRACT In this study, we examine how different corporate governance profiles—combinations of CEOs' temporal focus profiles and board interlocks—shape corporate eco‐innovation. Integrating insights from the upper echelon perspective and the attention‐based view, we argue that board interlocks serve as conduits for new knowledge and capabilities that ...
Paula Villalba‐Ríos, Tine Buyl
wiley +1 more source
Accruals and Aggregate Stock Market Returns [PDF]
Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there
Hou, Kewei +2 more
core
Predictability of stock returns using financial statement information: Evidence on semi-strong efficiency of emerging Greek stock market [PDF]
, 2010 This article examines the predictability of stock returns in the Athens Stock Exchange (ASE) during 1993 to 2006 by using accounting information. Using panel data analysis, this article concludes that the selected set of financial ratios contains ...
Christos Alexakis +5 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the moderating role of Hofstede's cultural dimensions on the relationship between board gender diversity and corporate environmental performance, including its components (resource use, emissions management, environmental innovations), across publicly listed companies headquartered in 32 developed economies.
Filip Hampl +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This narrative review examines the intersection of artificial intelligence, environmental, social and governance (ESG) strategies and sustainable value creation in contemporary business environments. As organisations face mounting pressure to demonstrate environmental stewardship, social responsibility and governance excellence, artificial ...
Emmanuel Junior Tenakwah +2 more
wiley +1 more source