Results 71 to 80 of about 872 (248)

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

Evaluation of Governance, Environmental, Socioeconomic, and Financial Dimensions Through an Integrated Multicriteria Decision‐Making Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber   +3 more
wiley   +1 more source

¿Cómo valorar los planes de pensiones del sistema individual en España?

open access: yesEstudios de Economía, 2006
Este trabajo analiza diversos modelos multifactoriales de valoración de activos financieros con el objeto de determinar si permiten explicar de forma eficiente las variaciones de los rendimientos de los Planes de Pensiones del sistema individual en ...
Yaiza García Padrón, Juan García Boza
doaj  

Análisis de persistencia en la rentabilidad de los planes de pensiones de renta variable mixta [PDF]

open access: yes, 2014
En este trabajo se analiza la persistencia de la rentabilidad, desde 2001 hasta la actualidad, de los Planes de Pensiones del Sistema Individual de Renta Variable Mixta en España.
Tejero Bustamante, Sandra   +1 more
core  

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

open access: yesBusiness 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   +5 more
wiley   +1 more source

Análisis de la estabilidad y solvencia del fondo de un plan de pensiones de prestación definida

open access: yesRect@, 2004
El objetivo principal que los autores de este trabajo nos proponemos con su realización, es analizar la estabilidad y la solvencia del fondo de un plan de pensiones de prestación definida promovido por una empresa a favor de sus trabajadores.
García González, Ana   +1 more
doaj  

Beyond Compliance: The Role of Climate Policy Stringency and Financial Institutions in Cleantech Startup Entry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan   +3 more
wiley   +1 more source

The limits of retirement social protection Los límites de la protección social en materia de jubilación

open access: yesEstudos de Sociologia, 2010
This article presents an analysis of options and alternatives related to retirement in Spain during a global economic crisis. By dealing with qualitative and quantitative data we formulate answers to prior questions related to retirement social ...
Noelia Morales Romo
doaj  

El arquitecto académico a finales del siglo XVIII

open access: yesEspacio, Tiempo y Forma. Serie VII, Historia del Arte, 1997
Estudio sobre el arquitecto español durante los años finales del siglo xviii: su formación en la Academia madrileña, libros empleados en ella, las pensiones en Roma y los examenes de los distintos profesionales de la arquitectura. También se analizan la
José Enrique García Melero
doaj   +1 more source

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