Results 121 to 130 of about 12,919 (312)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Pengaruh Profitabilitas terhadap Manajemen Laba
Jurnal Akademi Akuntansi, 2019 Financial report produce information that can be used for decision made by internal such as management and employees and external such as investor, creditors and the government.
Kurnia Cahya Lestari, S. Oky Wulandari
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
Reviewing the Firm Value in terms of Profit, Debt, and Growth
Jurnal Manajemen, 2022 This study aims to examine the effect of Return on Equity (ROE), Return on Assets (ROA), Non-Profit Margin (NPM), DER (Debt to Asset Ratio), Debt to Asset Ratio (DAR), Asset Growth, and Market To Book Value of Equity (MBVE) to Price Book Value (PBV). The
Nur Wahyuni, Achriansyah Achmad Gani
doaj
International Journal of Economics and Finance, 2017 The purpose of this research is to study bank innovations in the field of mobile banking, debit and credit cards, automated machines (ATM), internet banking, point of sale terminals (PST) and electronic funds transfer (EFT). It purposely looked into those innovations in relation to their influence on profitability and return on assets (ROA) of Lebanese
Hiyam Sujud, Boutheina Hashem
openaire +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Pengaruh rasio likuiditas (Quick Ratio) terhadap Return on Asset (ROA) pada Bank Syari’ah Mandiri KCP Surapati Bandung [PDF]
, 2014 Kinerja keuangan bank harus dikelola dengan baik terutama tingkat profitabilitas dan likuiditas serta permodalan yang memadai, sarana manajemen permodalan yang dapat mengembangkan earning asset.
Pratama S, Wilda Putri
core
PENGARUH NPF, FDR, BOPO TERHADAP RETURN ON ASSET (ROA) PADA BANK UMUM SYARIAH
I-Economics: A Research Journal on Islamic Economics, 2016 This research using causal assosiative method. The data using time series and cross section period 2011 – 2015 with SPSS application. The population are Bank Umum Syariah (BUS) in Indonesia which is registered in Bank Indonesia directory period 2011 ...
LEMIYANA LEMIYANA LEMIYANA +1 more
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source