Results 81 to 90 of about 6,452 (297)

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source

GLOBAL BUSINESS NETWORK: OFF-SHORE MODEL’S DIVERSIFICATION AND IMPACT

Economics & Education, 2020
Modern literature lacks systematization and assessment of impact of network of international corporations and their off-shore models on development of national economies in post-industrial times.
Yaroslava Stoliarchuk, Denys Ilnytskyy, Glib Turolev   +2 more
doaj   +1 more source

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem, Lucila M. S. Campos, Tais Provensi, Charbel Jose Chiappetta Jabbour   +3 more
wiley   +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

Corporate tax credit and trade credit financing: based on the analysis of non-public companies

China Journal of Accounting Studies
Based on the tax credit rating disclosure system, we examine the impact of the tax credit rating on trade credit levels within non-public companies and analyse the specific mechanisms through which the tax credit rating affects trade credit financing ...
Le Zhao, Qingyang Tang, Muzhi Wang
doaj   +1 more source

Measuring the impact of financial taxation on capital: evidence from Chilean manufacturing plants

Journal of Applied Economics, 2019
Using panel data from Chilean manufacturing plants, we estimate the impact of a stamp tax, levied on loans by financial institutions, on capital stock. Our results show that the tax has a statistically significant negative effect on the stock of capital.
Juan A. Correa, Miguel Lorca, Francisco Parro   +2 more
doaj   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

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

THEORETICAL APPROACHES ON OPTIMAL CAPITAL STRUCTURE [PDF]

Challenges of the Knowledge Society, 2019
F. Modigliani and M. Miller demonstrated in 1958 that in the context of perfect market the financial structure of the firm does not influence its value.
Maria Zenovia GRIGORE, Mariana GURĂU
doaj   +2 more sources