Results 121 to 130 of about 542,538 (306)
Облікова політика як інструмент організації бухгалтерського обліку власного капіталу на акціонерних товариствах [PDF]
Досліджено сутність облікової політики, що інтегрує всі аспекти облікового процесу власного капіталу. Вивчено фактори впливу на формування облікової політики в частині складових власного капіталу акціонерного товариства.
Варічева, Р.В.
core
ABSTRACT Although recent literature on the circular economy (CE) has highlighted the important role of ecosystems, there is still limited understanding of the main themes that characterize circular ecosystems. This study addresses this gap by combining a comprehensive topic modeling analysis employing latent Dirichlet allocation (LDA) with a systematic
Aline Gabriela Ferrari +4 more
wiley +1 more source
Institutional Ownership and Corporate Sustainability Performance—A Meta‐Analysis
ABSTRACT This study investigates the relationship between institutional ownership (IO) and corporate sustainability performance (SP), addressing inconsistent findings in prior research and clarifying the boundary conditions of this relationship by testing a defined set of potential moderators.
Hans Henrik Scherer +2 more
wiley +1 more source
Акустико-емісійна оцінка стану обладнання нафтопомпувальної станції [PDF]
Представлено методику технічного діагностування обладнання нафтопомпувальної станції за критерієм оцінки типів руйнування конструкційних матеріалів за параметрами вейвлет-перетворення сигналів акустичної емісії (АЕ).
Басараб, Р. М. +2 more
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ABSTRACT This paper investigates how environmental certifications—specifically, formal environmental management systems (EMSs) (ISO 14001, EMAS), and consumer‐facing eco‐labels—influence firm financial performance. Using a dual approach that includes a bibliometric review and a systematic analysis of key studies, we identify key trends, theoretical ...
Alberto Citterio
wiley +1 more source
Did the Cooperative Start Life as a Joint-Stock Company? Business Law and Cooperatives in Spain, 1869-1931 [PDF]
Studies of Spanish cooperatives date their spread from the Law on Agrarian Syndicates of 1906. But the first legislative appearance of cooperatives is an 1869 measure that permitted general incorporation for lending companies.
Susana Martinez-Rodriguez +1 more
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Doing Business in the Czech Republic [PDF]
[Excerpt] Baker & McKenzie is one of the world’s largest law firms with its presence in 70 locations in 42 countries. We have been active in the Czech Republic since 1993 and our work includes a full range of legal and tax services directed primarily to ...
Baker & McKenzie
core +1 more source
Greening Under Pressure: Climate Change Exposure and Eco‐Innovation
ABSTRACT This study explores the impact of climate change exposure on corporate eco‐innovation. Recognizing the urgent need to address climate change, we examine how firms directly respond to climate risks through eco‐innovation. Our findings indicate that climate change exposure is positively associated with corporate eco‐innovation.
Pietro Perotti +2 more
wiley +1 more source
REFLECTIONS ON JOINT-STOCK COMPANY EQUITY
An indispensable premise for the economic development of joint-stock companies is getting sufficient equity capital to ensure their prestige on the capital market and to gain investors’ confidence in the strategic development prospects. At present, the economic aspect of the joint stock companies’ equity capital has not been analysed sufficiently and ...
Nelea CHIRILOV, Natalia TIRIULNICOVA
openaire +1 more source
Sensegiving, ESG, and Firm Value: Mitigating Interpretive Uncertainty in South Korea
ABSTRACT As environmental, social, and governance (ESG) becomes central to corporate strategy, firms must navigate the tension between meeting stakeholder expectations and avoiding overinvestment. This study examines how interpretive uncertainty—arising from stakeholders' divergent cognitive frames—produces a nonlinear relationship between ESG ...
Yanghee Kim +3 more
wiley +1 more source

