Results 151 to 160 of about 139,345 (340)

Capitalization of reserves and creating market value

open access: yesActa Universitatis Lodziensis. Folia Oeconomica, 2014
The capitalization of reserves constitutes an important aspect in the enterprise management, particularly as an element of the forming the structure of equity which can increase the market value of the enterprise.
Artur Sajnóg
doaj  

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

Capital Regulation and Credit Risk Taking : Empirical Evidence from Banks in Emerging Market Economies [PDF]

open access: yes
The primary purpose of this article is to investigate the relationship between bank capital and credit risk taking in emerging market economies. We also investigate the influence of several regulatory, institutional and legal features on the relationship
Christophe Godlewski
core  

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

Pension reform, institutional investors’ growth and stock market development in the developing countries: does it function? [PDF]

open access: yes
In this paper, we evaluate an empirical link between recent institutional assets’ growth, institutional behaviour and stock market performance in the developing countries.
Aneta Hryckiewicz
core  

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow   +2 more
wiley   +1 more source

In Searach of Distress Risk [PDF]

open access: yes
This paper explores the determinants of corporate failure and the pricing of financially distressed stocks using US data over the period 1963 to 2003. Firms with higher leverage, lower profitability, lower market capitalization, lower past stock returns,
Jan Szilagyi   +2 more
core  

Investigating the Customer Journey in Second‐Hand Fashion Platforms: Implications for Luxury Brand Management

open access: yesJournal of Consumer Behaviour, Volume 24, Issue 2, Page 655-672, March 2025.
ABSTRACT Consumers' increasing environmental concerns are prompting a shift in fashion consumption, fueling the remarkable growth of the second‐hand market. Over the last decade, this trend has spurred the emergence of a plethora of online platforms dedicated to the resale of pre‐loved fashion items.
Gabriele Murtas, Giuseppe Pedeliento
wiley   +1 more source

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