Results 101 to 110 of about 1,477,310 (298)
Jurnal Akuntansi dan Auditing, 2014 Income smoothing is an effort to reduce fluctuations of earnings by manipulating earnings so thatthe amount of profit a period is not too different from the amount of profit the previous period.
Dianila Oktyawati, Dian Agustia
doaj +1 more source
Consumption Smoothing Across Space: Testing Theories of Risk-Sharing in the ICRISAT Study Region of South India [PDF]
consumption smoothing, risk sharing, informal insurance ...
Morduch, Jonathan
core
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
Consumption Smoothing and Liquidity Income Redistribution [PDF]
We show theoretically that income redistribution benefits borrowingconstrained individuals more than is implied by standard relative-income and uninsurable-risk considerations.
Giuseppe Bertola, Winfried Koeniger
core
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
Do rural households smooth their consumption? Applying an asset-based approach to the case of Malawi. [PDF]
Smallholder farming households in most of the developing countries, live in environments that are characterized by substantial risk. They consequently develop a range of risk management strategies.
Makoka, Donald
core
Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy
Business Strategy and the Environment, EarlyView.ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi +4 more
wiley +1 more source
Tackling Income Inequality: What Works and Why?
, 2018 This article reviews the most recent and relevant evidence on key domestic policy interventions that are effective in reducing income inequality in developing countries, the benefits they generate, the choices that need to be made regarding their design ...
Negre, Mario +3 more
core
From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the impact of green human resource management (GHRM) practices on three distinct green voice behaviors. Grounded in the person‐organization fit theory, the research examines how GHRM practices influence employees' willingness to express their environmental concerns and ideas while investigating the role of the Big Five ...
Pragya Gupta +5 more
wiley +1 more source