KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]
Sci DataNa H +5 more
europepmc +1 more source
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 +4 more
wiley +1 more source
How digital transformation in "diverse directions" activates enterprise total factor productivity: A mechanism study based on dynamic capability reconfiguration. [PDF]
PLoS OneSong P, Li J, Wu N.
europepmc +1 more source
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 +3 more
wiley +1 more source
Centralized allocation of decision rights and enterprise transformation and upgrading: Based on human capital level and capital allocation efficiency. [PDF]
PLoS OneTang Q, Sun H.
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 +4 more
wiley +1 more source
ESG disclosure quality and firm valuation under economic policy uncertainty: Evidence from Chinese A-share listed firms. [PDF]
PLoS OneTang CH, Luo F.
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
Industrial upgrading and new quality productive forces: evidence from Chinese industrial parks. [PDF]
Front Public HealthLi C, Wang M.
europepmc +1 more source
Executive Changes and ESG Disclosure in S&P 500 Firms: The Moderating Role of Strategic Dynamism
Business Strategy and the Environment, EarlyView.ABSTRACT The strategic importance of environmental, social, and governance (ESG) disclosure has sparked academic interest, yet the role of top management team (TMT) dynamics remains underexplored. This study examines how the number of executive changes, as a proxy for TMT instability, affects ESG and environmental (ENV) disclosure in S&P 500 firms from
Christian Schoendeling +3 more
wiley +1 more source