Results 111 to 120 of about 101,897 (283)
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET, NET PROFIT MARGIN, DAN WINNER/LOSER STOCK TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) (Suatu Studi Pada Perusahaan Jasa Sektor Keuangan Sub Sektor Bank yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015 [PDF]
, 2017 ABSTRAK Penelitian ini dimaksudkan untuk menguji pengaruh Ukuran Perusahaan, Return On Asset, Net Profit Margin, dan Winner/Loser Stock terhadap Praktik Perataan Laba (Income Smoothing).
INA AGUSTIANA, 134020323
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Business Strategy and the Environment, EarlyView.ABSTRACT In response to growing global challenges, this study explores how social entrepreneurship within the Edible City movement contributes to building resilient, sustainable, and equitable urban food systems. Drawing on semistructured interviews with over 70 stakeholders across five cities—Berlin, Andernach, Oslo, Rotterdam, and Havana—we ...
Ina Säumel +6 more
wiley +1 more source
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 +2 more
wiley +1 more source
Product innovation for the poor [PDF]
This policy brief reviews evidence and draws lessons regarding the role of microfinance for income and consumption smoothing by the poor, and highlights potential areas for product innovation by the microfinance sector to address the demand for financial
Zeller, Manfred
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Faktor-Faktor Yang Mempengaruhi Pemerataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2013-2015 [PDF]
, 2017 This research's target is to know that the effects of profitability, financial leverage, dividen policy and company size exist or no in the income smoothing of manufacture company which are listed in BEI from 2013 to 2015.
., Megawati
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Translating Circularity Into Strategy: A Governance Meta‐Capability Framework
Business Strategy and the Environment, EarlyView.ABSTRACT Firms struggle to transition to circular economy (CE) models, often citing external barriers. Yet some firms succeed, whereas others fail: Why? We argue that success depends on a specific governance capability—a meta‐capability that allows firms to (1) sense and strategically reframe CE imperatives, (2) seize opportunities by aligning diverse ...
Felix Carl Schultz +1 more
wiley +1 more source
Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
Business Strategy and the Environment, EarlyView.ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 more
wiley +1 more source
Pengaruh Jenis Industri, Kepemilikan Manajerial, Operating Profit Margin Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Perusahaan Yang Terdaftar Dibursa Efek Indonesia Tahun 2012-2014 [PDF]
, 2016 The objectives of this research are to examine (1) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously on income smoothing, and (2) the effect of industrial type, managerial ownership ...
Ariani, N. E. (Nita) +1 more
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Learning Anatomy With Radiology: A Systematic Review
Clinical Anatomy, EarlyView.ABSTRACT Radiology education is critical for medical students' anatomical competence and clinical readiness. However, it remains insufficiently integrated in medical curricula as residency program directors describe interns' basic image interpretation as unsatisfactory.
Madison Alexander +2 more
wiley +1 more source