Results 171 to 180 of about 56,025 (297)

Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed   +4 more
wiley   +1 more source

A new Twitter based credit rating model methodology. [PDF]

open access: yesAnn Oper Res
Goldmann L, Crook J, Calabrese R.
europepmc   +1 more source

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

open access: yesBusiness 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

Palliative pneumonectomy for incurable sarcoma metastasis. [PDF]

open access: yesRespir Med Case Rep
Djanie T, Schalk A, Fabian T.
europepmc   +1 more source

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

open access: yesBusiness 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

Beyond Reporting: The Integration of Climate Change and Biodiversity Into Business Strategies and Governance Structures of Swedish Firms and Financial Institutions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper analyses how large Swedish firms and financial institutions integrate climate change and biodiversity into their business strategies and governance structures. Using unique 2022 and 2023 survey data and logistic probability models, we examine how internal and external factors shape early responses to the EU Taxonomy and the CSRD ...
Fredrik N. G. Andersson   +1 more
wiley   +1 more source

COVID 19 IMPLICATIONS ON CREDIT LOSS PROVISIONING RULES UNDER IFRS 9: PRO-CYCLICALITY CONCERNS

open access: yesالمجلة الدولية للأداء الاقتصادي
The objective of this paper is to analyse the procyclicality behavior of Expected Credit Loss (ECL) model introduced by IFRS 9, during the economic downturn due to the Covid 19 pandemic.
DJELIL Bilal, SAIDJ Faiz
doaj  

Home - About - Disclaimer - Privacy