Results 111 to 120 of about 101,094 (197)
SASIIntroduction: This article examines the legal challenges in the absence of specific regulations governing group companies (holding) in Indonesia, especially within State-Owned Enterprises (SOEs).
Thomas Nanda Dahana +2 more
doaj +1 more source
International Taxation and Multinational Firm Location Decisions [PDF]
Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms.
Gaëtan J.A. Nicodème +3 more
core
Drivers of Nature‐Related Investment Strategies Among Institutional Investors
Business Strategy and the Environment, EarlyView.ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley +1 more source
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Reconciling Business Purpose with Bail-out Prevention: Federal Tax Policy and Corporate Divisions [PDF]
, 1976 Corporate divisions-spin-offs, split-offs, and split-ups-unfortunately pose a more complex problem than Senator Humphrey\u27s childlike vision would lead one to believe: the reconciliation of competing goals of maximizing business flexibility and ...
Cohen, Stephen B
core +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business 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
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
The impact of liability of origin on corporate performance of Chinese high-tech multinationals
South African Journal of Economic and Management SciencesBackground: Multinational companies (MNCs) from emerging economies often face disadvantages in international markets because of the liability of origin (LOO) associated with their home country identity, known as ‘born disadvantage’.
Qiaowen Zhang, Annalien de Vries
doaj +1 more source
U.S. Infringement Liability for Foreign Sellers of Infringing Products [PDF]
, 2003 With the ever-increasing international flavor of business comes an important question for United States patent holders and foreign manufacturers alike: Can a company be held liable for patent infringement in the United States for selling an infringing ...
Petersen, Troy
core +1 more source
Board Gender Diversity and Environmental Credit Risk in Banking: A Global Study of Bank Governance
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between board gender diversity and environmental credit risk in the global banking sector. Using a panel dataset of 345 publicly listed banks from 75 countries over the period 2018–2022, we find that greater female representation on bank boards is significantly associated with lower environmental credit
Kenza Mouti +2 more
wiley +1 more source