Results 111 to 120 of about 368,428 (252)
Earnings volatility in Brazil (2012-2023) [PDF]
This article provides a comprehensive analysis of labor earnings volatility in Brazil between 2012 and 2023. During this period, Brazil's economy experienced intense economic growth followed by large recessions, allowing us to assess changes in ...
Portella, Alysson +3 more
core +1 more source
Food Waste Applications Beyond the West: Archetypes and Insights From China
Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Small cultural museums play an important role in sustaining local heritage, community identity and inclusive cultural participation, yet they face persistent financial and organisational constraints. This study examines how financial sustainability is achieved and maintained in three small cultural museums through a qualitative‐led mixed ...
Joseph Gerald Bourke +3 more
wiley +1 more source
International Journal of Sustainability in Business and EconomicsThis study investigates the sustainability implications of earnings management and tax aggressiveness on shareholder wealth and stock price crash risk among Zimbabwean listed companies. Using a quantitative research design, the study integrates secondary
Brian Basvi
doaj +1 more source
When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li +3 more
wiley +1 more source
International Journal of Financial StudiesThis study re-examines the ongoing debate over corporate disclosure frequency amid renewed calls to replace quarterly with semiannual reporting in U.S. markets. While traditional theories hold that frequent disclosure enhances informational efficiency by
Mark A. Ritter, Yusuf J. Ugras
doaj +1 more source
Who is on the rise in Austria: Wage mobility and mobility risk [PDF]
In this paper we investigate earnings mobility in Austria from the angle of individual persons: earnings mobility over time has two aspects: positional changes and the volatility of earnings over time.
Thomas Raferzeder, Rudolf Winter-Ebmer
core
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Earnings volatility in Austria
This study analyzes earnings volatility in Austria from 1980 to 2018, providing a comprehensive view of individual income instability and its demographic and structural determinants. Using administrative data, we examine volatility trends by gender, age,
Böheim, René, Pichler, David
core
Anomalous Price Behavior Following Earnings Surprises: Does Representativeness Cause Overreaction? [PDF]
Behavioral Finance aims to explain empirical anomalies by introducing investor psychology as a determinant of asset pricing. This study provides strong evidence that anomalous stock price behavior following earnings announcements is due to a ...
Michael Kaestner
core