Results 121 to 130 of about 2,382 (263)

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

Business Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan, Alhashmi Aboubaker Lasyoud, Mariam Abbas   +2 more
wiley   +1 more source

Entropy-Driven Volatility Prediction for ETF Quantitative Investment in the Chinese Stock Market: A Machine Learning Framework for Barbell Strategy Optimization. [PDF]

Entropy (Basel)
Yan K, Yue Z, He Q, Li Y.
europepmc   +1 more source

Net‐Zero Investment Strategies Need an Absolute Emission Reduction Metric

Business Strategy and the Environment, EarlyView.
ABSTRACT The climate crisis calls for rapid absolute reductions in greenhouse gas (GHG) emissions, requiring significant capital reallocation. In the financial industry, net‐zero investment strategies are mostly guided by relative carbon intensity (CI) metrics rather than absolute GHG emissions.
Andreas G. F. Hoepner, Stefan Jacob, Sarah Koch, Marco Wilkens, Jonas Zink   +4 more
wiley   +1 more source

Risk assessment of stock market manipulation through the fusion of multi-source textual and trading data: Evidence from China's A-share market. [PDF]

PLoS One
Luo Y, Zhang J, Zhang C, Ma Z.
europepmc   +1 more source

Managerial Conflicts of Interest: Heterogeneous Sustainability Outcomes Through Actions Directed at Primary and Secondary Stakeholders

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether firms' sustainability actions aimed at serving multiple stakeholders lead to similar or differing sustainability outcomes depending on the manager's stakeholder focus. It proposes a conceptual framework distinguishing between primary and secondary stakeholders, wherein managers can face conflicts of interest ...
Felix B. Fischer, Paul A. Griffin, Florian Habermann   +2 more
wiley   +1 more source

Pharmaceutical Innovation and Drug Policy: The Case of the 1984 Hatch-Waxman Act. [PDF]

PLoS One
Blau BM, Lyman J, Smith JM, Whitby RJ.
europepmc   +1 more source

Exploring the Effects of Integrated Thinking and Reporting on Corporate Performance: A Multidimensional Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study aims to test the effectiveness of adopting Integrated Thinking and Reporting (ITR) in enhancing distinct but interconnected dimensions of corporate performance, namely, organizations' environmental, social, and financial performance, ultimately addressing their activities towards the achievement of sustainable development.
Maria Cleofe Giorgino, Elisa Fiore, Roberto Urbani, Simone Taddeo   +3 more
wiley   +1 more source

Investor sentiment and stock portfolio construction: A study based on the black-litterman model. [PDF]

PLoS One
Sun L, Fu B, Liu W.
europepmc   +1 more source

Corporate Governance and Environmental Performance: Does Contingency Theory Affect the Explanatory Power of Theoretical Frameworks?

Business Strategy and the Environment, EarlyView.
ABSTRACT There is extensive literature on the relationship between corporate governance (CG) and firms' environmental performance (EP). However, the empirical findings remain somewhat equivocal. A variety of theoretical approaches have been utilised to provide a suitable basis for explaining the causal relationship, including legitimacy theory ...
Lukas Horner, Michael Grüning
wiley   +1 more source

Assessing corporate sustainability with large language models: evidence from Europe. [PDF]

Nat Commun
Forster K, Keil L, Wagner V, Müller MA, Sellhorn T, Feuerriegel S.   +5 more
europepmc   +1 more source