Results 121 to 130 of about 126,297 (303)
Faktor–faktor Yang Mempengaruhi Sensitivitas Laba Pada Industri Barang Konsumsi Di Indonesia [PDF]
, 2012 The purpose of this study was to analyze the influence of conservative financial statements, thecompany's life cycle, earnings growth, dividend payout ratio, default risk and size of the company'searnings response coefficients in the Consumer Goods ...
Romanda, C. (Candra)
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
Pengaruh Konservatisme dan Profitabilitas Terhadap Earning Response Coefficient
Jurnal Ilmu Sosial Politik dan Humaniora, 2018 Penelitian ini bertujuan untuk mengetahui pengaruh konservatisme dan profitabilitas terhadap earnings respons coefficient (ERC) pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan menggunakan data sekunder dalam penelitian ini ...
Lena Sherli Marlina, Yane Devi Anna
openaire +1 more source
Greening Under Pressure: Climate Change Exposure and Eco‐Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the impact of climate change exposure on corporate eco‐innovation. Recognizing the urgent need to address climate change, we examine how firms directly respond to climate risks through eco‐innovation. Our findings indicate that climate change exposure is positively associated with corporate eco‐innovation.
Pietro Perotti +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food industry faces major sustainability challenges, requiring a shift in companies' approach. Circular economy principles offer a promising path by enhancing resource efficiency, reducing waste, and valorizing by‐products. However, the integration of sustainability and circularity practices remains limited, especially in developing ...
Maria Elena Latino +2 more
wiley +1 more source
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT
Jurnal Dinamika Manajemen, 2012 Tujuan penelitian ini adalah untuk mengetahui pengaruh negatif pengungkapan Corporate Sosial Responsibility (CSR disclosure) terhadap Earning Response Coefficient (ERC). Alat analisis yang digunakan dalam penelitian ini menggunakan metode analisis regresi berganda.Sampel yang digunakan adalah sebanyak 150 perusahaan yang terdaftar pada Bursa Efek ...
MI Mitha Dwi Restuti, Cecilia Nathaniel
openaire +1 more source
The Impact of Acquisition Intensity on ESG Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the impact of Acquisition Intensity on ESG performance using a panel of 1,736 US‐listed companies from 2002 to 2023. Employing a robust OLS framework, we assess both Value‐Based and Volume‐Based Acquisition Intensity against overall ESG scores and their environmental, social, and governance pillars, controlling for firm
Ugbede Amedu +2 more
wiley +1 more source
The Earnings Quality Consequences of Announcements to Voluntarily Adopt the Fair Value Method of Accounting for Stock-Based Compensation [PDF]
We identify 133 firms that between July and December 2002, announced plans to voluntarily adopt the fair value method of accounting for stock-based compensation.
John D. Phillips +2 more
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAN DAN STRUKTUR MODAL TERHADAP EARNINGS RESPONSE COEFFICIENT [PDF]
, 2019 Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility, ukuran perusahaan, dan struktur modal terhadap earnings response coefficient. Pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2017.
CAHYANI, NOVIA DWI
core
Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang +4 more
wiley +1 more source