Results 121 to 130 of about 12,428 (262)

Patents as Green Signals: Capital Market Responses to Corporate Green Innovation in Carbon‐ and Energy‐Intensive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley   +1 more source

Pengaruh pendapatan bagi hasil mudharabah dan pendapatan bagi hasil musyarakah terhadap return on asset (ROA) pada PT. Bank Syari’ah Mandiri [PDF]

open access: yes, 2016
Penelitian ini berawal dari pemikiran bahwa Pendapatan bagi hasil Mudharabah dan Pendapatan bagi hasil Musyarakah berpengaruh terhadap Return on Asset (ROA), pada Bank Syari’ah Mandiri, Tbk.
Gumilar, Deas Rizki
core  

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu   +4 more
wiley   +1 more source

ANALISIS PENGARUH VARIABEL MAKROEKONOMI TERHADAP RETURN ON ASSET (ROA) BANK-BANK YANG TERDAFTAR DI BEI PERIODE 2008Q1-2016Q4 [PDF]

open access: yes, 2017
Penelitian ini bertujuan untuk menganalisis pengaruh variabel makroekonomi terhadap Return On Asset (ROA) di Indonesia. Variabel makroekonomi yang diteliti adalah inflasi, BI rate, dan nilai tukar.
Indriana, Marsha Diptha
core  

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

Human Agency Drivers for Eco‐Innovation: The Role of Environmental Entrepreneurship Orientation and Green Human Resource Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how human agency drives eco‐innovation by analyzing the mediating role of green human resource management (HRM) in the relationship between environmental entrepreneurship orientation (EEO) and eco‐innovation. By integrating resource orchestration theory with the Ability–Motivation–Opportunity (AMO) framework, the study ...
Ana Labella‐Fernández   +3 more
wiley   +1 more source

Pengaruh pembiayaan mudharabah dan pembiayaan musyarakah terhadap return on asset (ROA) pada PT. Bank Muamalat Indonesia, Tbk periode 2007-2014 [PDF]

open access: yes, 2016
Latar belakang masalah dalam penelitian ini adalah terdapatnya fenomena yang tidak sesuai dengan teori pada pembiayaan Muḍhārabah dan pembiayaan Musyārakah terhadap return on asset (ROA) pada PT.
Siregar, Khoirul Fadli
core  

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

Corporate Dynamic Eco‐Innovation Capability and Carbon Emission Reduction: Evidence From African Listed Firms With the Role of Institutional Pressures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon   +2 more
wiley   +1 more source

Pengaruh Return On Asset (ROA) dan Financing To Deposit Ratio (FDR) terhadap perataan laba [PDF]

open access: yes
Penyebab Bank melakukan perataan laba karena selama ini seorang investor menilai kinerja manajemen hanya terpusat pada infomasi laba dalam laporan keuangan, tanpa memperhatikan strategi yang digunakan untuk memperoleh laba.
Amelita, Nisa
core  

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