Results 71 to 80 of about 95,902 (265)
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Desromantizando um clichê: After e a naturalização da violência de gênero
LínguaTecO artigo tem como objetivo comprovar a banalidade com que a série literária After, de Anna Todd, retrata um relacionamento abusivo constituído por violência de gênero. Para tanto, o referencial teórico pauta-se, principalmente, nos preceitos da Lei nº 11.
Raquel Folmer Correa +2 more
doaj +1 more source
International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption [PDF]
We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008.
Achleitner, Ann-Kristin +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
As palavras na publicidade: uma análise de anglicismos em briefings
LínguaTecA Publicidade é a área que objetiva divulgar marcas e seus respectivos produtos e/ou serviços. Em sua organização interna, existe um documento que norteia todas as ações: o briefing; um termo da Língua Inglesa que comunica aos profissionais envolvidos ...
Monique Dias Souza, Kleber Eckert
doaj +1 more source
Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
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Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Formar leitores na escola: entre o ideal e o possível
LínguaTecA literatura é fundamental para a formação integral do sujeito, uma vez que desenvolve a imaginação, a criatividade, a sensibilidade e o senso crítico em relação ao mundo. No Brasil, a escola ainda é o principal espaço de formação de leitores.
Luan Moraes da Luz +1 more
doaj +1 more source
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
Keeping the Promise of Global Accounting Standards [PDF]
In this Policy Brief, PIIE Visiting Fellow Nicolas Véron provides a comprehensive analysis of the strategic challenges facing the attempt to harmonize the world's accounting practices through the global spread of International Financial Reporting ...
Nicolas Veron
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