Results 41 to 50 of about 1,231 (218)
Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng +4 more
wiley +1 more source
Bases of audit of receivables in the organizations of the telecommunication sector
Вестник университета, 2019 The methodology for the audit of receivables in telecommunications sector organizations needs to be constantly developed and improved. The significance of checking receivables in organizations of the telecommunication sector has been considered in the ...
A. S. Grechishnikova, Z. V. Chebotareva
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether stronger competition supports or constrains corporate environmental responsibility, using China's 2008 Anti‐Monopoly Law as a quasi‐natural experiment. Applying a difference‐in‐differences design to Chinese A‐share listed firms in heavily polluting industries from 2006 to 2019, we find that firms with high ...
Wen Li +4 more
wiley +1 more source
EVALUATION OF A CREDIT CUSTOMER IN A CREDIT ORGANIZATION
Juvenis Scientia, 2019 The article proposes a model of an effective credit management system for a credit institution. The goal is to determine the impact of selected loan management processes on the effectiveness of the entire credit management system.
Erokhin V.V., Kavin Yu.A.
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Economic performance of the Slovak food industry
Agricultural Economics (AGRICECON), 2004 The requirements for compliance with the manufacturing and quality standards and the related investments in the hygienic and structural upgrading of establishments before Slovakia's accession to the European Union meant that the Slovak food processors ...
S. Belešová
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Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing environmental pressures and sustainability challenges, understanding how institutional reforms enhance firms' ability to cope with green‐related disruptions is of substantial importance. Exploiting China's Supply Chain Innovation and Application Pilot Cities as a quasi‐natural experiment, this study investigates the impact of ...
Jiaxin Wang, Jiacheng Liu
wiley +1 more source
Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego, 2020 The article investigates issues regarding settlements between business counterparts in the Republic of Belarus, including those between Ukrainian and Belarusian enterprises.
Sviatlana Shсharbatsiuk +2 more
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Confronting Biodiversity Risk: Its Role in Shaping Corporate External Financing Choice
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how biodiversity risk shapes corporate financing decisions. We propose a Financing Hierarchy Distortion framework, arguing that biodiversity risk amplifies information asymmetry and legitimacy costs, thereby pushing firms toward debt‐heavy adjustments.
Yang Zhou +3 more
wiley +1 more source
Monitoring Carbon Risk: Auditor Pricing of Stranded Asset Exposure in U.S. Energy Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper examines whether external auditors incorporate carbon asset risk disclosures (CARD) when assessing a client's exposure to stranded asset risks and how these disclosures influence audit pricing decisions. Using data from Ceres' Sustainability Disclosure Search Tool, we assess a firm's CARD specificity by analyzing the proportion of ...
Sabrine Ayed +2 more
wiley +1 more source
Factoring as a source of financing the activities of enterprises on the example of Tatarstan
Ученые записки Российской академии предпринимательства, 2021 The article deals with the organization of factoring operations, as one of the ways of financing the activities of enterprises, with the help of which the receivables turnover is accelerated.
I. N. Vyachina +2 more
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