Results 111 to 120 of about 1,477,310 (298)
Male Income, Female Income, and Household Income Inequality in Israel: A Decomposition Analysis
, 2009 Differentiating between the sensitivity of income inequality to male income and female income and decomposing inequality by income determinants, we find that total income inequality is less sensitive to female income variability or the level of female ...
Kimhi, Ayal
core
Climate Stress Testing on European SME Securitised Loans Under Climate Mitigation Scenarios
Business Strategy and the Environment, EarlyView.ABSTRACT Assessing the future impact of climate risks on the probability of default (PD) of small and medium enterprises (SMEs) is challenging due to limited disclosure, policy uncertainty and exposure to physical risks. This paper addresses this gap by integrating macroeconomic variables from the Network for Greening the Financial System (NGFS ...
Luca Zanin, Raffaella Calabrese
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon +2 more
wiley +1 more source
, 1994 The income smoothing is one goal of accounting policy of French firms listed on the Stock Exchange. The aim of this study consists in showing that earnings are not naturally smoothed but, on the contrary, that they were manipulated as accounting principles and rules allow managers to choose among different methods.
openaire +2 more sources
Dynamics of Income Inequality in Sweden
, 1999 This paper investigates income inequality among individuals in Sweden overtime using generalized entropy measures in short-run (annual) and long-run (medium term) from 1978 to 1990.
Gustafsson, Bjorn, Zandavkili, Sourushe
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Business Strategy and the Environment, EarlyView.ABSTRACT Small cultural museums play an important role in sustaining local heritage, community identity and inclusive cultural participation, yet they face persistent financial and organisational constraints. This study examines how financial sustainability is achieved and maintained in three small cultural museums through a qualitative‐led mixed ...
Joseph Gerald Bourke +3 more
wiley +1 more source
Heterogeneous Information and Appraisal Smoothing [PDF]
This study examines the heterogeneous appraiser behavior and its implication on the traditional appraisal smoothing theory. We show that the partial adjustment model is consistent with the traditional appraisal smoothing argument only when all the ...
Yingchun Liu, Zhenguo Lin, Ping Cheng
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Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
, 2011 Most of the poor in Eastern Europe belong to families with at least one working member, meaning that work per se does not protect families from poverty.
Moellers, Judith
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Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics
Business Strategy and the Environment, EarlyView.ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley +1 more source