Results 81 to 90 of about 2,352 (260)

Mapping and Innovating Business Models of Food Hubs in Short Food Supply Chains

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Short food supply chains (SFSCs) offer sustainable alternatives to conventional food systems (CFSCs) but require effective intermediaries to scale and remain competitive. Food Hubs (FHs) serve this role by enhancing SFSC efficiency and market reach while upholding community‐oriented values. However, limited research has examined how FHs design
Marije Renkema‐Singh, Lea Fobbe, Per Hilletofth   +2 more
wiley   +1 more source

Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia

Jurnal Akuntansi: Kajian Ilmiah Akuntansi
Companies need income persistence in maintaining performance in the capital market. Income persistence will be a consideration for investors in making investment decisions. This study analyzes the factors of total accruals, real earnings management, cash
Hendro Lukman, Phebe Callista
doaj   +1 more source

Market Perceptions of ESG Reputational Risk in the US Pharmaceutical Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Negative ESG‐related reputational events generate significant corporate risks, particularly within sensitive sectors such as the pharmaceutical industry. Using novel reputational data, this research investigates investor perceptions of the consequences of experienced ESG breaches among US pharmaceutical firms.
Erdinc Akyildirim, Shaen Corbet, Jose Antonio Muñiz, Frank Scrimgeour   +3 more
wiley   +1 more source

Unstable Work Schedules and Racial Earnings Disparities Among U.S. Workers

RSF: The Russell Sage Foundation Journal of the Social Sciences
Research demonstrates large and persistence disparities in earnings by race-ethnicity, with white and Asian families generally faring far better than black and Hispanic families.
Julie Y. Cai, Marybeth J. Mattingly
doaj   +1 more source

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley   +1 more source

DIVIDEND POLICY AND SHARE PRICE VOLATILITY: EVIDENCE FROM LISTED DEPOSIT MONEY BANKS IN NIGERIA

Gusau Journal of Accounting and Finance, 2020
This study examines the impact of dividend policy on share price volatility of listed deposit money banks in Nigeria. Data for the study were extracted from the annual reports and accounts of twelve (12) deposit money banks in Nigeria from 2014-2018 ...
Isiaka Olalekan Lasisi, James George Apochi, Asma’u Mahmood Baffa, Kabiru Badawiyu   +3 more
doaj  

Do ESG‐Related Managerial Capabilities Pay Off for SMEs? Evidence From the Small and Medium‐Sized Enterprise ESG Capability Measure (SM‐ESG)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Large companies have a long track record of environmental, social, and governance (ESG) initiatives, whereas many small and medium‐sized enterprises (SMEs) lag in adopting sustainability‐related practices, often acting voluntarily or in response to stakeholder pressures and incentives.
Vivien Csapi, Mónika Galambosné Tiszberger, Gábor Márkus, Ákos Tóth‐Pajor, Petra Putzer   +4 more
wiley   +1 more source

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan, Usman Sufi, Franklin Nakpodia   +2 more
wiley   +1 more source

Volatility spreads and earnings announcement returns

Journal of Banking & Finance, 2014
Prior research documents that volatility spreads predict stock returns. If the trading activity of informed investors is an important driver of volatility spreads, then the predictability of stock returns should be more pronounced during major information events. This paper investigates whether the predictability of equity returns by volatility spreads
openaire   +2 more sources

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source