Results 111 to 120 of about 3,073 (262)

The influence of operating cash flow and investment cash flow to the accounting conservatism measurement [PDF]

Chinese Business Review, 2010
openaire   +1 more source

Food Waste Applications Beyond the West: Archetypes and Insights From China

Business Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong, Ralf Barkemeyer, Anicia Jaegler   +2 more
wiley   +1 more source

VOLUNTARY DISCLOSURE OF CASH FLOWS INFORMATION AND COMPANY'S CHARACTERISTICS: EVIDENCE FROM THE CROATIAN CAPITAL MARKET

Croatian Operational Research Review, 2012
This paper focuses on the voluntary disclosure of cash flows information of Croatian large companies whose shares are listed on the Zagreb Stock Exchange, with the aim to identify characteristics of companies that provide extensive disclosures.
Željana Aljinović Barać
doaj  

Practicing Strategic Financial Sustainability in Small Cultural Non‐Profits: Evidence From London Museums

Business Strategy and the Environment, EarlyView.
ABSTRACT Small cultural museums play an important role in sustaining local heritage, community identity and inclusive cultural participation, yet they face persistent financial and organisational constraints. This study examines how financial sustainability is achieved and maintained in three small cultural museums through a qualitative‐led mixed ...
Joseph Gerald Bourke, Albert Amanollahnejad, Javad Izadi, Dinusha Weerawardane   +3 more
wiley   +1 more source

Leading Toward Sunset or Sunrise? CEO Career Horizon, ESG Performance, Market Leadership, and Underperformance Duration

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the effect of chief executive officers' (CEOs') career horizons on environmental, social, and governance (ESG) performance and investigate how hard cues influence this performance effect. Our study offers a new perspective of CEO career horizon as a mechanism that enables firms to improve their ESG performance when occupying a ...
Sofia Angelidou, Charalampos Saridakis, Panos Piperopoulos   +2 more
wiley   +1 more source

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang, Chen Lin, Kingsley Imandojemu, Omozele Lynda Showunmi, Romanus Osabohien, Felix Orole   +5 more
wiley   +1 more source

Paying for Privilege: How Political Contributions Undermine Environmental Sustainability—And How Executive Contracting Can Restore Balance

Business Strategy and the Environment, EarlyView.
ABSTRACT We are interested in investigating whether firms use political donations as a license to neglect environmental sustainability. We further deepen the examination by exploring the role of executive contracting. Drawing on a wide range of data between 2002 and 2021 and a global sample, our findings confirm that firms use political contributions ...
Habiba Al‐Shaer, Ali Uyar, Cemil Kuzey, Abdullah S. Karaman   +3 more
wiley   +1 more source

When do book-tax differences matter for earnings persistence? The role of sales decline. [PDF]

PLoS One
Tuan DA, Dung NNK.
europepmc   +1 more source

Does the CEO's Attention Affect How Well the Firm Performs Environmentally?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores whether CEOs' environmental attention (CEA) enhances firms' environmental performance. Drawing on attention‐based and upper echelons theories, which emphasize that executives' cognitive focus shapes organizational outcomes, we argue that CEOs who devote greater attention to environmental issues are more likely to integrate ...
Salah Aldain Abdullah Alshorman, Mohammad Abweny, Rizwan Ahmed   +2 more
wiley   +1 more source

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source