Results 71 to 80 of about 6,886,695 (296)

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana   +3 more
wiley   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

A multilevel index of heterogeneous short-term and long-term debt dynamics

open access: yesJournal of Corporate Finance, 2020
Abstract We have created a novel index that classifies U.S. public firms by their leverage choice. Our statistical approach to the construction of this index considers the interaction of all firm characteristics and unpredictable events that shapes the observed leverage choices.
Bontempi Maria Elena   +2 more
openaire   +1 more source

Why do firms borrow on a short-term basis ? Evidence from European countries [PDF]

open access: yes
This paper investigates empirically the use of short-term bank loans by firms. We face two analytical frameworks. According to the corporate finance theory, short-term and long-term ebts are substitutes, while in the credit channel literature they are ...
Valérie Oheix, Dorothée Rivaud-Danset
core  

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo   +5 more
wiley   +1 more source

Pengaruh Pembiayaan Bermasalah, Perputaran Kas, Dan Utang Jangka Pendek Terhadap Likuiditas PT Bank Muamalat Indonesia

open access: yesIslamic Economics and Business Review, 2023
Liquidity indicates the bank's ability to meet the possibility of withdrawing funds made by customers. In this study, liquidity can be measured using the financing to deposit ratio (FDR).
Nabil Ahmad Izzudin, Lili Puspita Sari
doaj  

From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal   +2 more
wiley   +1 more source

Maturity, Indebtedness, and Default Risk [PDF]

open access: yes
We present a novel and tractable model of long-term sovereign debt. We make two sets of contributions. First, on the substantive side, using Argentina as a test case we show that unlike one-period debt models, our model of long-term sovereign debt is ...
Satyajit Chatterjee, Burcu Eyigungor
core   +2 more sources

How Is Short-Term Debt Exposure Associated with the Magnitude and Direction of Discretionary Accruals? Evidence from Korean Listed Firms

open access: yesInternational Journal of Financial Studies
Aggregate leverage captures how much debt a firm carries but not how much is concentrated in the short term. This study examines whether short-term debt exposure, measured primarily as lagged short-term financial liabilities scaled by total assets, is ...
Heonsoo Kim, Byung-Uk Chong
doaj   +1 more source

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