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
ANALYTICAL PROCEDURES USED IN FINANCIAL AUDIT FOR THEVALUATION OF PORTFOLIO PERFORMANCES – CASE OF FINANCIAL INVESTMENT COMPANIES [PDF]
Conducting financial audit engagements for Financial Investment Companies is basedin a significant measure on the conception and performance of analytical procedures that assist theauditor in the process of elaborating general conclusions regarding the ...
Ovidiu Spatacean, Tatiana Danescu
core
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
Kinerja Portofolio Saham Berdasarkan Strategi Investasi Momentum di Pasar Modal Indonesia
Jurnal Manajemen dan Wirausaha, 2009 This research analyzes stock portfolio performance based on momentum investment strategy in Indonesian capital market. The sample consists of public companies listed in the Jakarta Stock Exchange that were actively traded between the periods of December ...
I Gst. Bgs. Wiksuana
doaj
Dynamic factor-informed reinforcement learning for enhancing portfolio optimization
Financial InnovationPortfolio optimization is essential for investors seeking to manage risk, diversify assets, and maximize returns. Although recent studies have focused primarily on enhancing technical aspects such as model architecture through the application of deep ...
Sungsoo Kim +3 more
doaj +1 more source
Information Acquisition and Portfolio Performance [PDF]
Rational investors perceive correctly the value of financial information. Investment in information is therefore rewarded with a higher Sharpe ratio. Overcon.dent investors overstate the quality of their own information, and thus attain a lower Sharpe ...
Luigi Guiso, Tullio Jappelli
core
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Notes on the Markowitz portfolio selection method [PDF]
Portfolio Investment;management ...
Kriens, J., Lieshout, J.T.H.C. van
core +1 more source
Default Effect in ESG Investment: When a Recommendation Goes a Long Way
Business Strategy and the Environment, EarlyView.ABSTRACT Individual investors display a positive attitude toward ESG investments but typically fail to act upon it. We report results from a preregistered online experiment testing a default option on 1050 US investors examining the mechanisms driving the effectiveness of default options in promoting ESG investments.
Sai Sravanthi Ramadugula +2 more
wiley +1 more source
Real Estate in the Mixed-asset Portfolio: The Question of Consistency [PDF]
The recent poor performance of the equity market in the UK has meant that real estate is increasingly been seen as an attractive addition to the mixed-asset portfolio.
Simon Stevenson, Stephen Lee
core