Results 141 to 150 of about 12,428 (262)

The wave-particle duality of corporate financial metrics. [PDF]

PLoS One
Zhu W, Lyu J, Li X, Chen Z.
europepmc   +1 more source

A Business Strategy or Compliance? Review of the Environmental, Social and Governance (ESG) Landscape

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley   +1 more source

Machine learning-based analysis of economic efficiency disparities and transition drivers between high- and low-carbon industries in China. [PDF]

Carbon Balance Manag
Huang Z, Zhang Q, Zheng Y, Tian E.
europepmc   +1 more source

CEO Characteristics, Carbon Disclosure and Earnings Management in China: The Role of Risk Tolerance and Environmental Uncertainty

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng, Ali Abbas, Ali Meftah Gerged, Ernest Ezeani, Bilal Bilal   +4 more
wiley   +1 more source

Financial Performance of Medical Corporations in Japan From 2016 to 2022: A Nationwide Longitudinal Analysis. [PDF]

J Epidemiol
Funada S, Hiragi S, Ashizawa M, Goto R.
europepmc   +1 more source

Board Gender Diversity and Circular Business Performance: A Novel Moderated Mediation Framework in Emerging Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of female directors on circular business performance (CBP), incorporating the mediating role of environmental orientation and the moderating roles of institutional pressure and stakeholder engagement. Drawing on Behavioral Agency Theory and the Natural Resource Based View, we argue that board gender diversity ...
Wu Ning, Ummar Faruk Saeed, Hela Borgi, Maxwell Kongkuah   +3 more
wiley   +1 more source

Measurement model of credit risk for unlisted agricultural enterprises. [PDF]

PLoS One
Liang K, Chen Y, Guo T, He T.
europepmc   +1 more source

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley, Jun Xie, Chao Li, Masaaki Nagamura, Shunsuke Managi   +4 more
wiley   +1 more source

Association of risk management practices and financial performance of microfinance institutions in Ethiopia: A two-step system generalized method of moments approach. [PDF]

PLoS One
Molla MT, Kaur R.
europepmc   +1 more source

The Effect of Carbon Disclosure Quality on Green Bond Financing Cost

Business Strategy and the Environment, EarlyView.
ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
wiley   +1 more source