Results 81 to 90 of about 5,893 (250)
Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review
Business Strategy and the Environment, EarlyView.ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte +2 more
wiley +1 more source
Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source
FAIR VALUE HIERARCHY AND EARNINGS VOLATILITY
Ekonomska misao i praksa, 2019 Međunarodni standard financijskog izvještavanja 13 definira hijerarhiju ulaznih podataka za mjerenje fer vrijednosti te klasificira ulazne podatke u trima razinama. Cilj je ovog rada istražiti odnos uporabe ulaznih podataka druge i treće razine (engl. mark-to-model) i volatilnosti neto dobiti.
openaire +3 more sources
Climate Change Risk and Financial Stability: Implications for European Banking Institutions
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
Earnings volatility and earnings predictability
Survey evidence indicates widely held managerial beliefs that earnings volatility is negatively related to earnings predictability. In addition, existing research suggests that earnings volatility is determined by economic and accounting factors, and ...
Tang, Vicki Wei, Dichev, Ilia D.
core
Business Strategy and the Environment, EarlyView.ABSTRACT Circular economy (CE) and social entrepreneurship (SE) are increasingly recognised as critical pathways for sustainable development, yet CE research often underplays social inclusion, particularly in low‐ and middle‐income countries (LMICs).
Maria L. Granados, Adeyemi Adelekan
wiley +1 more source
Analysis of Earnings Volatility Between Groups
, 2018 With this project, the intent is to take a detailed look at how the level of earnings volatility varies between groups. In order to do this, statistical comparison tests will be performed on earnings data.
Lindquist, Jeremiah
core
Asset Redeployability and Biodiversity Risk
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source
Earnings and Expected Returns [PDF]
The aggregate dividend payout ratio forecasts aggregate excess returns on both stocks and corporate bonds in post-war US data. Both high corporate profits and high stock prices forecast low excess returns on equities.
Owen Lamont
core