Results 111 to 120 of about 12,428 (262)

CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain, R. M. Ammar Zahid, Yang Qian, Noha Alessa   +3 more
wiley   +1 more source

Analisis pengaruh perputaran piutang terhadap return on asset (ROA) pada PT. Astra Otoparts Tbk. periode 2009-2017 [PDF]

, 2018
Suatu kegiatan usaha yang dijalankan oleh suatu perusahaan tentulah memiliki tujuan untuk mendapatkan laba. Laba dapat diukur dari return on asset (ROA). Perusahaan yang memperoleh laba akan terlihat dari laporan keuangannya. Melalui laporan keuangan PT.
Pulungan, Diris
core  

CEO Compensation and the ESG Activities of Compensation Peers

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between executive compensation at focal firms and the environmental, social, and governance (ESG) performance of compensation peer (CP) firms. Despite the growing integration of ESG metrics into executive compensation design, and the mandatory disclosure of CP groups, no prior research has examined ...
Jamshed Iqbal, Jukka Pellinen, Mohsin Riaz   +2 more
wiley   +1 more source

The Role of Operational Cost Management in Improving Return on Assets (ROA) in the Hospitality Industry

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
                  This study aims to analyze the role of Operational Cost Management (OPM) in improving Return on Assets (ROA) in the Indonesian hotel industry. Using a quantitative research approach, data were analyzed through simple linear regression using IBM SPSS Statistics version 26.
Akbar Tarumanegara, Renny Yulia Bahren
openaire   +1 more source

Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley   +1 more source

Pengaruh pendapatan mudārabah dan musyārakah terhadap Return On Asset (ROA) pada PT. Bank Syariah Mandiri, Tbk. periode 2014-2018 [PDF]

, 2019
Berdasarkan latar belakang masalah dalam penelitian ini adalah Return On Asset (ROA) yang mengalami fluktuasi yang tidak seimbang dengan tingkat pendapatan Faktor yang mempengaruhi pendapatan bank salah satunya bersumber dari pembiayaan yang disalurkan ...
Hasibuan, Hana Juita Sari
core  

ESG Governance and Employee Trust in the CEO: Strategic Complementarity in Firm Value

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether ESG governance and employee trust in the CEO jointly shape firm value. Using a panel of Korean listed firms from 2019 to 2021, we combine ESG governance evaluations, employee‐review‐based trust indicators, and both market‐based and accounting‐based outcomes.
Jaehyun Park
wiley   +1 more source

Green Finance, Digitalization, and Banks' Sustainable Business Model Innovations Toward Net‐Zero Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Financial capital is widely recognized as having the potential to provide investments needed for net‐zero transitions. While recent empirical studies reveal that financial digitalization and fintech have changed Chinese banks' loan portfolios and business models, they stem from credit restrictions on heavily polluting enterprises and from ...
Akihisa Mori
wiley   +1 more source

Pengaruh BI Rate dan Loan to Deposit Ratio (LDR) Terhadap Return On Asset (ROA) Pada Bank Bjb Periode 2010-2017 [PDF]

, 2018
Penelitian ini bertujuan untuk mengetahui perkembangan BI Rate, Loan to Deposit Ratio (LDR) dan Return On Asset (ROA) serta untuk mengetahui pengaruh BI rate dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA) pada Bank BJB periode 2010-2017 ...
Sepriyadi, Dhani Grenanda
core  

Asset Redeployability and Biodiversity Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan, Stewart Jones, Md Enayet Hossain   +2 more
wiley   +1 more source