Results 121 to 130 of about 26,568 (291)

Openness and Growth Volatility [PDF]

Macroeconomic volatility is the outcome of countries’ exposure to shocks (the magnitude and frequency of shocks that hit their economies) and their vulnerability (the ability to respond to these shocks).
Klaus Schmidt-Hebbel, César Calderón
core  

Investigating How Firms in Emerging Economies Integrate AI‐Driven Systems and ESG Metrics Into Biodiversity Conservation and Circular Economy Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley   +1 more source

Accrual of Estimated Reserves and Estimated Liabilities and their Impact on Financial Results in the Accounting (Financial) Statements of Enterprises

The purpose of the study is to consider the problems of formation of the valuation of estimated reserves falling under the requirement of FAS 5/2019 “Reserves” the contracts (orders) recognized as obviously unprofitable or loss-making after their ...
N. S. Suleymanov
core   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

THE OBLIGATION OF POLITICAL PARTIES TO SUBMIT A REPORT ON PROPERTY, INCOME, EXPENSES AND FINANCIAL LIABILITIES: NATIONAL EXPERIENCE AND EUROPEAN STANDARDS

Вісник Харківського національного університету імені В. Н. Каразіна Серія: «Право»
Introduction. The article is aimed at studying the legal regulation of the obligation of political parties to submit a report on their property, income, expenses and financial liabilities.
Hanna Zubenko
doaj   +1 more source

Corruption Control and Corporate Hazardous Waste Emissions: Cross‐Country Evidence and the Moderating Role of Agenda 2030

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this study is to examine the impact of corruption control, as a public institutional mechanism, on hazardous waste emissions of private sector entities. We also examine the extent to which Agenda 2030 moderates the relationship. We analyse data from the top 500 global companies.
Babajide Oyewo, Olayinka Adedayo Erin, Mohammed Kayode Ajape, Becky Forbin   +3 more
wiley   +1 more source

Exchange Rate Regimes and Financial Dollarization: Does Flexibility Reduce Bank Currency Mismatches? [PDF]

The dollarization of bank deposits and credit is widespread in developing countries, resulting in varying degrees of currency mismatches in domestic financial intermediation, which in turn may accentuate balance sheet problems and thus financial ...
Carlos Óscar Arteta
core  

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

On the Risk of Life Insurance Liabilities: Debunking Some Common Pitfalls [PDF]

The objective of this paper is to contribute to a better understanding of the driving forces of a life insurance company. More specifically, the issues of the duration and convexity of insurance liabilities and equity are addressed.
Eric Briys, François de Varenne
core  

Financial Reporting for Small and Medium Sized Entities in USA [PDF]

, 2016
Cilj rada je predstaviti računovodstveni okvir za mala i srednja društva u Sjedinjenim Američkim državama koji je razvijen od radne skupine američkog instituta ovlaštenih računovođa.
Dujmović, Ana
core