Results 141 to 150 of about 971,278 (292)
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
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
National tax policies towards product-innovating multinational enterprises [PDF]
Multinational Companies;Corporate ...
Huizinga, H.P.
core
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
On the Choice Between Property Rules and Liability Rules [PDF]
When parties can bargain with each other in an externality situation, it is frequently argued that liability rules are preferable to property rules. The case for liability rules is thought to be strongest when the parties behave strategically, when the ...
A. Mitchell Polinsky
core
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
, 2016 In my diploma thesis I dealt with the institute of liability for value added tax. It is a relatively new device in a fight against the tax evasion, which has been added to Czech legislation due to European directive on VAT. One of the biggest problems in
LACINOVÁ, Anita
core
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
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
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