Results 101 to 110 of about 7,588 (252)
Business Strategy and the Environment, EarlyView.ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang +2 more
wiley +1 more source
Who Pays, Who Gains? ACA Medicaid Expansions and Changes in Net Income and Tax Liability by Socioeconomic Status. [PDF]
Health Serv ResLiu MH, Schut RA.
europepmc +1 more source
The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam +2 more
wiley +1 more source
Research on the incentive effect of government tax refunds on R&D investment of pharmaceutical enterprises. [PDF]
Cost Eff Resour AllocXu Q, Wang Y, Fu S, Fan G.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP) under China's evolving environmental policy regime. Using a panel dataset of 1,312 Chinese A‐share listed firms from 2010 to 2023, we find a significant negative association between CEP and CFP.
Lei Zhang +2 more
wiley +1 more source
A mechanism-guided simulation framework for synthetic tax-risk data: Constraint validation and reproducible benchmarking. [PDF]
PLoS OneFan X.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley +1 more source
Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems. [PDF]
PLoS OneKollruss T.
europepmc +1 more source
Air Pollution, Investor Attention, and Greenium: An Attention‐Based View
Business Strategy and the Environment, EarlyView.ABSTRACT Although prior research has highlighted the growing importance of green bonds and their sensitivity to environmental conditions, evidence regarding the existence of a green‐bond premium (“greenium”) remains inconclusive. As an innovative financial instrument whose valuation depends partly on the credibility of its environmental certification ...
Huimin Zhao, Xi Xu, Jing A. Zhang
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan +4 more
wiley +1 more source