Results 91 to 100 of about 31,412 (263)

Maintaining Professional Relations with Patients When Unexpected Things Happen: The Case for Service Recovery

open access: yesJournal of the California Dental Association
Background There are bound to be cases where cost, delivery, or outcomes differ from what the patient had expected. It also happens that patients do not always live up to dentist’s expectations.Methods A large general literature shows that service ...
David W. Chambers
doaj   +1 more source

Do Banks in the Middle East and North Africa Region Price Carbon Exposure?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim   +2 more
wiley   +1 more source

PENGARUH GUGATAN GANTI RUGI TERHADAP KEBIJAKAN PENENTUAN LABA DALAM LAPORAN KEUANGAN : PENGUJIAN LITIGATION HYPOTHESIS PERUSAHAAN INDONESIA

open access: yesJournal of Accounting and Investment, 2016
The purpose of this study was to examine the effect of the event or events (insident) litigation against the policy determination of the profits. The sample was perushaaan listed on the Jakarta Stock Exchange (JSX) from 1993-2006.
Wahyu Manuhara Putra
doaj  

The Determinant of Tax Litigation: Analysis Based on Resource-Based View Theory

open access: yesJurnal Ilmiah Akuntansi
Despite the growing frequency, high costs, and substantial loss risk of tax litigation cases in Indonesia under the self-assessment system, empirical evidence remains limited and inconclusive regarding whether firms’ political connections improve tax ...
Naniek Noviari   +2 more
doaj   +1 more source

Signalling ESG Misconduct: What Matters to Investors?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley   +1 more source

Commentary: Van Beelen [2016] SASCFC 71

open access: yesFrontiers in Sociology, 2017
David R. A. Caruso, Brigid Symes
doaj   +1 more source

Climate Adequacy and Market Risk: Are They Related? Empirical Evidence From the European Equity Market Before and After the Adoption of the Paris Agreement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini   +3 more
wiley   +1 more source

Integrating ESG Into Business Strategy: Evidence on Firm Performance From European High‐Materiality Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp   +2 more
wiley   +1 more source

Call in the lawyers: mitigating the Global Gag Rule

open access: yesSexual and Reproductive Health Matters, 2020
Beirne Roose-Snyder   +2 more
doaj   +1 more source

Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman   +2 more
wiley   +1 more source

Home - About - Disclaimer - Privacy