Results 121 to 130 of about 7,374 (298)
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
, 2020 The purpose of this study is to obtain empirical evidence about the effect of size and leverage on the earnings response coefficient (ERC) with earnings persistence as an intervening variable in manufacturing companies listed on the Indonesia Stock ...
Sofianty, Diamonalisa
core
Pengaruh ukuran perusahaan, profitabilitas, dan Struktur modal terhadap earnings response Coefficient [PDF]
, 2018 The information about earnings which is published by the company through the annual report is the basis for the investors to make an investment decision. The investors reaction to the earnings announcement can be seen from the movement of stock prices
Saputra, Aditya Bagus
core
PENGARUH STRUKTUR MODAL, PROFITABILITAS, RISIKO SISTEMATIS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT [PDF]
, 2020 Penelitian ini bertujuan untuk menguji pengaruh struktur modal, profitabilitas, risiko sistematis, dan pertumbuhan perusahaan terhadap earnings response coefficient.
RAHMAWATI, QIQI
core
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
Pengaruh Opini Audit Terhadap Earnings Response Coefficient
Ultimaccounting Jurnal Ilmu Akuntansi, 2011 The users of financial statements require quality and relevant earnings information to be used in decision-making process. The purpose of this study is to determine the significant effect of audit opinion information that contained in the companies' annual report against the quality and relevance earnings information, which measured by Earning Response
Maria Stefani Osesoga, Jimmy Ardianto
openaire +2 more sources
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
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
EARNINGS RESPONSE COEFFICIENT, KUALITAS LABA,GOOD CORPORATE GOVERNANCE DAN PENDAPATAN SAHAM [PDF]
, 2016 Penelitian ini bertujuan untuk mengidentifikasi adanya pengaruh earnings response coefficient dan kualitas laba terhadap pendapatan saham dengan good corporate governance sebagai variabel moderator. Sampel yang digunakan dalam penelitian ini adalah 47
GEVIN FITRIANA REBECA, 040811349
core
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