Results 141 to 150 of about 113,772 (288)

Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements [PDF]

This paper examines the impact of capital gains taxes on equity pricing. Examining three-day cumulative abnormal returns for quarterly earning announcements from 1983-1997, we present evidence consistent with shareholders' capital gains taxes affecting ...
Douglas A. Shackelford, Jana Smith Raedy, Jennifer L. Blouin   +2 more
core  

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

Business Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar, Purificación Parrado‐Martínez, María Comino‐Jurado   +2 more
wiley   +1 more source

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

Ageing and personal retirement savings plan participation with heterogeneity in preferences: The Portuguese case [PDF]

, 2007
This paper analyses the relationship between ageing and personal retirement savings plan participation in the Portuguese population, taking into account heterogeneity and endogeneity in preferences. A mixed logit model is used to analyse the determinants
Barros, CP, Caporale, GM, Garcia, MTM
core  

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, Cristina Ponsiglione, Simonetta Primario   +2 more
wiley   +1 more source

"Changes in Earnings Differentials in the 1980s: Concordance, Convergence, Causes, and Consequence" [PDF]

This paper analyzes changes in U.S. earnings differentials in the 1980s between race, gender, age, and schooling groups. There are four main sets of results to report.
David E Bloom, McKinley L. Blackburn, Richard B Freeman   +2 more
core  

Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley   +1 more source

Does Climate Risk Affect Employment Decisions? International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur, Faten Lakhal, Hamza Nizar, Zvi Singer   +3 more
wiley   +1 more source

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia, Jesus Ancizar Gomez Daza, Julian Benavides, David Urbano   +3 more
wiley   +1 more source

Consumer Responses to Corporate Social Responsibility Practices in the Multichannel Technology Retail Sector: Insights Into Brand Attitude, Admiration, and the Moderating Role of Skepticism

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In general, consumers show a growing interest in business activities that go beyond the strictly economic, such as environmental and social initiatives. Thus, implementing Corporate Social Responsibility (CSR) practices in companies has gained relevance in recent years. This study analyzed how the perception of CSR affects consumer attitude in
Francisco Javier Blanco‐Encomienda, Jana Krizanova, Elena Rosillo‐Díaz, Dina Chairi‐Mohamed   +3 more
wiley   +1 more source