Results 111 to 120 of about 2,078 (259)

Apakah Komisaris Independen Memoderasi Hubungan Koneksi Politik, Kepemilikan Institusional, Dan Manajemen Laba?

Jurnal Akademi Akuntansi
Purpose: This research aims to empirically prove the influence of political connections, institutional ownership and independent commissioners on earnings management in non-cyclical consumer sector manufacturing companies listed on the IDX in 2018 ...
Dyah Aprilia, Yeasy Darmayanti
doaj   +1 more source

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu, Samuel Clottey Attuquaye, Katie Hyslop, Ying Wang, Li Kaodui   +4 more
wiley   +1 more source

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

Digital Transformation for Eco‐Innovation: Evidence From Agriculture 4.0 Adoption in Wine Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms face a fundamental strategic dilemma: how to align digital transformation with environmental sustainability while maintaining competitive advantage. Drawing on the eco‐innovation and green business strategy literature, this paper investigates how Agriculture 4.0 technologies act as enablers of sustainability strategies.
Alessandro Muscio, Amir Maghssudipour, Yuntao Wang   +2 more
wiley   +1 more source

Registration system reform and initial public offering ownership preference: Evidence from China

China Journal of Accounting Research
Whether registration system reform (RSR) can curb administrative intervention and create a fair market environment has long been a concern in China. We explore this issue from the perspective of the initial public offering (IPO) preference based on the ...
Xihao Wu, Di Zhang, Zhongxin Wu
doaj   +1 more source

The anticipated state of mining in the first half of 21th century [PDF]

Acta Montanistica Slovaca, 2002
The development and state of mining and availability of earth resources is also connected with the required state of the environment, human population, respecting the concept of the sustainable development, adopting new technologies and materials ...
Rybár Pavol
doaj  

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

POLITICAL CONNECTION, AUDIT FEES, AUDIT QUALITY AND TAX AVOIDANCE OF LISTED COMPANIES IN INDONESIA STOCK EXCHANGE

Gusau Journal of Accounting and Finance
The objectives of this research are to assess the effects of political connection and audit fees on tax avoidance and to assess the moderation of audit quality.
Novita Dwi Damayanti, M KhoiruRusydi, Wuryan Andayani   +2 more
doaj  

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos, Camila Lima Bazani, Pablo Zambra   +2 more
wiley   +1 more source

The Performance of Military Defense Contracted Companies After September 11th, 2001: The Case of Politically Connected Companies

, 2019
This paper examines the effect that the terrorist attacks on September 11th, 2001 had on the stock prices of companies within the military defense industry. In addition, this paper studies the effect of the defense firms’ political engagement (through lobbying activities) and how this affected the stock price response to the terrorist attacks.
openaire   +2 more sources