Results 121 to 130 of about 278,493 (340)
Corporate Climate Risk and Membership of Emission Trading Schemes
Business Strategy and the Environment, EarlyView.ABSTRACT Using a sample of 5364 firms from 65 countries, we demonstrate that membership in the scheme increases firm climate risk. Further analysis reveals that the positive impact of membership on climate risk is pronounced among firms in carbon‐intensive industries. Our findings demonstrate that continental differences and legal origin could moderate
Gbenga Adamolekun +4 more
wiley +1 more source
Legal Origin, Shareholder Protection and the Stock Market: New Challenges from Time Series Analysis [PDF]
This paper uses a new time series dataset of shareholder protection consisting of 60 annual legal indicators for the period 1970-2005 for France, Germany, the UK and the US.
Ajit Singh +2 more
core +3 more sources
Restoring Food System Resilience in a Turbulent World: Supply Chain Actors' Shared Responsibility
Business Strategy and the Environment, EarlyView.ABSTRACT Ecological and economic crises increasingly affect the long‐term resilience of the food supply chain. This qualitative study draws on semistructured interviews and public evidence to analyse the perspectives of British supply chain actors. Asking which pathways towards food system resilience arise and which forms of social and environmental ...
Steffen Hirth +6 more
wiley +1 more source
JOINT-STOCK AGREEMENT AS A LEGAL MEANS OF A SHAREHOLDER’S LEGAL PERSONALITY REALIZATION
Russian Journal of Economics and Law, 2013 The article views the institution of joint-stock agreement from the point of view of legal means theory. The author proves the necessity of a joint-stock agreement as a legal means of implementation of corporate rights by the shareholders.
R. I. Akhmadullin
doaj
How Laws Affect Contracts: Evidence from Yankee Bond Covenants [PDF]
We examine how country-level legal and institutional differences in creditor and shareholder rights shape the use of bond covenants. Using comprehensive debt covenant information for a sample of Yankee bonds issued by firms from more than 50 countries ...
John Wald, Lukas Roth, Yaxuan Qi
core
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this study is to examine how the permeability of organizational boundaries shapes corporate sustainability (CS) integration. The literature suggests that CS should be integrated throughout the organization and in its relationships with key, external stakeholders, but limited knowledge exists on the relationship between CS ...
Esben Rahbek Gjerdrum Pedersen +4 more
wiley +1 more source
ACCOUNTING AND TAX TREATMENT OF DIVIDENDS IN COMMERCIAL COMPANIES IN THE REPUBLIC OF MOLDOVA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieThe article addresses the main problem of accounting and taxation of intermediate and annual dividends in commercial companies in the Republic of Moldova. In particular, the aspects aimed at determining the basis for calculating dividends, perfecting
NEDERIȚA ALEXANDRU, LAZARI LILIANA
doaj
Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the governance drivers of a firm's eco‐efficiency. We measure eco‐efficiency using data envelopment analysis (DEA), emphasizing efficiency measures aimed at minimizing inputs and ensuring constant returns to scale (CRS model).
Pasquale Latella +5 more
wiley +1 more source