Results 41 to 50 of about 1,398 (257)
Do High Temperatures Affect Firm Demography? Evidence From Italy
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the impact of high temperatures and heat stress on Italian firm demography during 2009–2022. Combining provincial‐firm‐level data with a high‐resolution multidecadal meteorological dataset, we investigate whether high temperatures—absolute and anomalous—affect firm entry and exit rates.
Concetta Carnevale +3 more
wiley +1 more source
Fiscal Decentralisation in Lesotho: A Closer Look at Intergovernmental Fiscal Transfers
African Journal of Governance and DevelopmentThe concept of fiscal decentralisation is explained to be central to all models of decentralisation of public services to subnational governments. Fiscal decentralisation is generally referred to as the transfer of budget powers in terms of revenue and ...
TJ MOHAPI , VT SAMBO
doaj +1 more source
Federal Intergovernmental Transfers and the Level of Intraregional Fiscal Decentralization in Russia [PDF]
Финансовый журнал, 2019 The article discusses the federal tools to expand the relative (to the regional level) financial capacity of local budgets in Russia’s budgetary system.
Evgeny N. Timushev
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change has generated an unprecedented expansion of disclosure frameworks, metrics, and governance instruments intended to inform corporate strategy. Yet firms continue to differ markedly in how climate‐related knowledge is interpreted, prioritized, and embedded in decision‐making. This paper addresses this paradox by shifting attention
Giuseppe Modaffari +2 more
wiley +1 more source
Interbudget transferts as a tool for regulating of socio-economic development of the regions
Путеводитель предпринимателя, 2020 A significant differentiation of regions in terms of socio-economic development indicates the need to develop effective policies in the provision of intergovernmental transfers to constituent entities ofthe Russian Federation, aimed at reducing socio ...
N. R. Kuznetsova
doaj
Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque +2 more
wiley +1 more source
UKRAINIAN FISCAL EQUALIZATION: DOES IT NEED AN IMPROVEMENT?
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2015 The article states that existing economic and social differences between territories in Ukraine call for use of fiscal equalization instruments. The study shows that implementation of formula-based fiscal equalization has led to a virtually full ...
S. Slukhai
doaj +1 more source
Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi +5 more
wiley +1 more source
Intergovernmental Fiscal Transfers and County-Level Education Expenditure in China
ECNU Review of Education, 2018 Purpose The purpose of the paper is to investigate the impact of various types of intergovernmental fiscal transfers on local public education expenditure at the county level in China and to estimate the leakage of categorical subsidies for rural ...
Bin Huang +3 more
doaj +1 more source
Do Commodity Prices and Energy Markets Drive Asymmetric Volatility in Biodiversity Finance?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines symmetric and asymmetric volatility spillovers among biodiversity finance, commodity prices, and energy markets using daily data from 2019 to 2025. We apply the Diebold–Yilmaz time–domain connectedness model, Baruník–Křehlík frequency–domain decomposition, and an asymmetric spillover framework.
Ijaz Younis +4 more
wiley +1 more source