Results 81 to 90 of about 373,695 (303)

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos   +2 more
wiley   +1 more source

Investigating How Firms in Emerging Economies Integrate AI‐Driven Systems and ESG Metrics Into Biodiversity Conservation and Circular Economy Strategies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley   +1 more source

Review the Relationship between Capital Structure and Accounting and Market Performance Assessment Companies Accepted in Stock Exchange [PDF]

open access: yesتحقیقات مالی, 2010
This study is to investigate the effect which capital structure has had on corporate performance using a data sample representing 0f 57 companies during 1381-1386.
Mohammad Reza Nikbakht, Mohsen Peykani
doaj  

The impact of sales growth on manufacturing companies' profitability in the Republic of Serbia: Panel data analysis [PDF]

open access: yesStrategic Management
Background: Sales growth is one of the key factors for achieving a target high profitability rate. Sales growth provides more comprehensive use of companies' capacities, thereby allocating fixed costs to higher value of revenue resulting in higher ...
Nuševa Daniela   +3 more
doaj   +1 more source

The Effect of Financial Institutions Banking Soundness Against Stock Price [PDF]

open access: yes, 2019
This study was conducted to determine the effect of the soundness of banking financial institutions variable as measured by Return on Assets, Net Interest Margin, and Capital Adequacy Ratio on share prices at government banks in the Indonesia Stock ...
Akbar, A. B. (Abu)
core  

Greenhouse Gas Emissions and Cost of Debt: Evidence From European Firms Under Mandatory and Voluntary Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini   +3 more
wiley   +1 more source

Optimal conclusive teleportation of quantum states

open access: yes, 2003
Quantum teleportation of qudits is revisited. In particular, we analyze the case where the quantum channel corresponds to a non-maximally entangled state and show that the success of the protocol is directly related to the problem of distinguishing non ...
Delgado, A., Fuentes-Guridi, I., Roa, L.
core   +1 more source

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

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