Results 61 to 70 of about 2,725 (264)
MATEC Web of Conferences, 2017 Finance leasing (also “equipment leasing”) saves the cost, improves the efficiency and benefit, larger the manufacture supply channels, which is an optimal solution for equipment supply with uncertain freight demand.
Lei Lei, Zhou Yin, Xiao Yongqing
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram +2 more
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Airline performance and the leasing ratio in the context of business models
Financial Internet QuarterlyThe paper analyzes how aircraft acquisition structures - leased versus owned - affect airline performance. It considers the controlling role of business models, specifically low-cost carriers (LCCs) and full-service providers (FSPs).
Trasberg Viktor
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How does implementing NIIF 16 affect financial indicators and fiscal effects?
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias AdministrativasThis paper studies whether adopting NIIF 16 Leasing modified financial indicators and the results related to taxes from non-financial companies listed in Ecuador, thus covering the comparability issue caused by operational leasing previously revealed ...
Marlon Manya +1 more
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New approaches to the operative leasing accounting
Agricultural Economics (AGRICECON), 2010 : In 2009, the IASB and FASB started a public discussion and commenced work on a project referring to the recording of leasing in financial statements of companies using the International Accounting Standards for reporting.
Patrik SVOBODA
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Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
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ESG Controversies in Global Firms: A Black Mark?
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
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Defining Remanufacturing: A Key Business Strategy Advancing Industrial Circularity
Business Strategy and the Environment, EarlyView.ABSTRACT Remanufacturing is a key strategy in the circular economy, enabling substantial product value retention. However, inconsistent definitions across standards and legislation hinder global trade, core recovery and market acceptance. This study examines how remanufacturing is defined in laws and standards, and how these definitions impact industry
Erik Sundin +2 more
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Digital Technology's Role in Circular Waste Management: A Systematic Review
Business Strategy and the Environment, EarlyView.ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
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Industrial Data, 2003 This essay deals with the several financial resources an enterprise counts on to purchase assets of the kind real state or chattels. A resource that does not risk solvency is the lease, through the retro-leasing variant that allows to obtain working capital by selling one of its fixed assets without giving its use up.
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