Results 151 to 160 of about 818,433 (346)

How Do Institutional Pressures Reshape the Association Between Corporate Sustainability Disclosure and Firm Value in Emerging Economies? The Moderating Role of the Audit Committee Function

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer   +1 more
wiley   +1 more source

How Companies Move to Circularity: Internal Reorganizing and Adjustment of External Collaboration

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms in various industries strive to narrow, slow down, and close resource flows, moving toward a circular economy (CE). We theorize that the transformation of established companies toward CE includes two critical interconnected dimensions—adjustment of external collaboration relationships and internal reorganization.
Alexander Fliaster, Karolina Bähr
wiley   +1 more source

The financing and taxation of U.S. direct investment abroad [PDF]

open access: yes
The author examines the financing of U.S. direct investment abroad. Using a theoretical model, he first examines how home country investors can use debt finance to reduce their host country tax liability and to reduce the capital investment distortion ...
Huizinga, Harry
core  

Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow
Sarfraz Nazir   +3 more
wiley   +1 more source

Foreign Direct Investment: Good Cholesterol? [PDF]

open access: yes
This paper studies the proposition that capital inflows tend to take the form of FDI--i. e. , the share of FDI in total liabilities tends to be higher--in countries that are safer, more promising and with better institutions and policies.
Eduardo Fernández-Arias   +1 more
core  

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