Results 51 to 60 of about 4,573 (282)

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

Empowering Circular Startups: Unveiling the Blueprint for Circular Business Models

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular startups are increasingly recognized as key drivers in the transition toward a circular economy. Yet the business models (BMs) through which these startups operationalize circularity remain poorly understood, limiting the ability of entrepreneurial ecosystem actors to offer effective support.
Ann‐Sophie Finner, Linda Sagnier Eckert, Orestis Terzidis   +2 more
wiley   +1 more source

Navigating the Double Edge of Product‐Service Systems: User Behavior, Adoption, and Rebound Effects

Business Strategy and the Environment, EarlyView.
ABSTRACT Product‐service systems (PSS) have been considered a promising approach to operationalizing the circular economy. Although many studies have outlined the potential sustainability gains of PSS solutions, it is still unclear what factors drive PSS adoption and how behavioral changes result in rebound effects, undermining their potential ...
Marina Fernandes Aguiar, Daniel Guzzo, Janaina Mascarenhas, Daniela C. A. Pigosso   +3 more
wiley   +1 more source

The expected impact of the implementation of International Financial Reporting Standard (IFRS) 16 – Leases

Journal of Economic and Financial Sciences, 2019
Orientation: The new standard on leases, International Financial Reporting Standard (IFRS) 16, will require the majority of lessees to account for lease arrangements on the face of the balance sheet.
Milton Segal, Genevieve Naik
doaj   +1 more source

Consumers' Intention to Use Circular Business Models: A Configurational Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg, Christian Garaus, Raphaela Hellmayr, Siegfried Pöchtrager, Petra Riefler   +4 more
wiley   +1 more source

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang, Sultan Sikandar Mirza, Chengwei Zhang   +2 more
wiley   +1 more source

Protection the Equipment Lessee from the Potential Consdquences of the Lessor\u27s Bankruptcy [PDF]

, 1979
In the coming year, many corporations, government agencies, and institutions such as universities and hospitals will be leasing much of the equipment they need to perform and support their functions.
Suher, Thomas R.
core   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Аccounting for Lease (Rental) Operations

Наукові записки НаУКМА: Економічні науки, 2017
The paper defines a grounded position on leasing and rental value (the differences and common features from the point of view of accounting). We identified leasing as a specific type of business which foresees the transfer for a corresponding fee, period,
Sofiya Kafka
doaj   +1 more source

Leases ::lessee perspective : selected topics /

, 2011
"Bloomberg Tax Accounting Portfolio 5118, Leases: Lessee Perspective--Selected Topics (Accounting Policy and Practice Series), explains and analyzes specific financial accounting leasing issues from the perspective of the lessee.
Sebik, Joseph P.,, Starczewski, Lisa M.,
core