Results 51 to 60 of about 2,352 (260)

Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang, Siyu Shen, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [PDF]

مجله دانش حسابداری, 2015
This study investigates the effects of product market competition on earnings quality in 131 companies listed in the Tehran stock exchange in the context of 17 industries during 1385-1391.
Seyed Ali Vaez, Mohammad Hossein Ghalambor, Nasrin Ghanavati   +2 more
doaj   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

The Interplay between Board Gender Diversity, Earnings Quality, and Return Volatility: Considering the Reputation of Corporate Awards

Qubahan Academic Journal
This study investigates the role of board gender diversity and earnings quality on return volatility by examining corporate reputation, as represented by Indonesia's Most Admired Company Award.
Isnayni Sabila, Rahmawati Rahmawati, Djuminah Djuminah, Endang Dwi Amperawati, Agus Dwianto   +4 more
doaj   +1 more source

Resource‐Centered Transformation Paths: The Role of Digital Transformation in Optimizing SME Resources for Sustainable Entrepreneurship

Business Strategy and the Environment, EarlyView.
ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley   +1 more source

Analyzing Earnings Response Coefficient

IJEBD (International Journal of Entrepreneurship and Business Development)
Purpose: This study examines how capital structure, default risk, and earnings volatility affect the Earnings Response Coefficient (ERC) of property and real estate firms listed on the Indonesia Stock Exchange (BEI) from 2019 to 2024, with profitability
Putri Irene s, Atik Djajanti
doaj   +1 more source

Rising Strong: Cultivating Resilience in Edible City Entrepreneurship. Insights Into the Landscape of Urban Food Initiatives

Business Strategy and the Environment, EarlyView.
ABSTRACT In response to growing global challenges, this study explores how social entrepreneurship within the Edible City movement contributes to building resilient, sustainable, and equitable urban food systems. Drawing on semistructured interviews with over 70 stakeholders across five cities—Berlin, Andernach, Oslo, Rotterdam, and Havana—we ...
Ina Säumel, Stephanie Ligan, Alice Bischof, Edi Emilov Ivanov, Laura Martinez‐Izquierdo, Sara Noémie Plassnig, Marisa Pettit   +6 more
wiley   +1 more source

Forecast Accuracy Considering Accruals Earnings Volatility (Case Study of Iran and Iraq): A Spatial Econometric Approach [PDF]

International Journal of Management, Accounting and Economics
This study investigates how the quality of financial disclosure, influenced by accruals, impacts earnings volatility and the accuracy of earnings forecasts in banks from Iran and Iraq.
Qassim Mahal Herez, Parviz Piri, Akbar Zavari Rezaei   +2 more
doaj   +1 more source

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

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source