Results 101 to 110 of about 11,153,449 (375)
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
Civilizar, 2012 Mediante el presente artículo se hace una exposición de lo que algunos califican como las aproximaciones modernas al concepto de “interés social”: las teorías de la “shareholder value” y de los “stakeholders”, las cuales son un aporte de la doctrina ...
Wilson Iván Morgestein Sánchez
doaj +1 more source
Shareholder value creators in the S&P 500: Year 2003 [PDF]
During 2003, 87% of the companies in the S&P 500 created value, compared to just 17% in 2002. The market value of the 500 companies in 2003 was $10.1 trillion, compared to $7.9 trillion in 2002.
Fernandez, Pablo, Reinoso, Laura
core
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
Business Strategy and the Environment, EarlyView.ABSTRACT The financial sector plays an important yet ambivalent role in society's sustainability transition. Credit decisions have a substantial impact as they determine the allocation of large amounts of financial resources. This study applies the Framework for Strategic Sustainable Development as a lens to review literature and investigate practices ...
Jesko Schulte +3 more
wiley +1 more source
Links Between Net Present Value and Shareholder Value from a Business Economics Perspective
Theory, Methodology, Practice, 2012 One of the oft-quoted theorems of finance is that decision making based on net present value will lead to the maximisation of shareholder value. The study analyses the reality background of this theorem within the disciplinary borders of business ...
Mária Illés
doaj
Franchising structure changes and shareholder value: Evidence from store buybacks and refranchising. [PDF]
J Acad Mark Sci, 2023 Sadovnikova A, Kacker M, Mishra S.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Benefit corporations are businesses characterised by a dual purpose: profit and the common good. While these businesses are expected to pursue a high level of transparency, some studies have noted ambiguous and inconsistent behaviour in the quality of their reports and communication with stakeholders.
Vincenzo Riso +2 more
wiley +1 more source
Journal of Economic and Financial Sciences, 2008 This paper addresses the question of dividend clienteles based on shareholder-level taxation. In the United Kingdom in 1997, radical changes were made to the way in which the dominant shareholder clientele was taxed on dividend income.
Sheila Killian
doaj +1 more source
Industrial Dynamics and Business Strategies in the Emergence of Agricultural Biological Inputs
Business Strategy and the Environment, EarlyView.ABSTRACT Biological products present a sustainable alternative to synthetic agricultural inputs, yet the industrial dynamics triggered by these solutions remain unexplored. This study examines the strategic responses of dominant agricultural input firms to the rise of biological solutions. Through qualitative textual analysis of press releases, company
Pablo Mac Clay +3 more
wiley +1 more source