Results 191 to 200 of about 1,501,288 (298)

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass, Hend Alajaji, Vu Quang Trinh, Rosie Cao   +3 more
wiley   +1 more source

Beyond Disclosure: Sustainable Finance Regulation and the Pricing of ESG Performance in Mature Capital Markets

Business Strategy and the Environment, EarlyView.
ABSTRACTThis study examines whether and under what conditions Environmental, Social, and Governance (ESG) performance becomes financially meaningful in mature capital markets. Using a longitudinal transatlantic panel of large firms listed in the EURO STOXX 50 and S&P 100 over the period 2015–2024, we analyse the within‐firm association between lagged ...
Nicola Del Sarto
wiley   +1 more source

Informality and the Business Environment as Drivers of Carbon Emissions: The Moderating Role of Environmental Regulatory Quality

Business Strategy and the Environment, EarlyView.
ABSTRACT A low‐carbon transition cannot succeed while a substantial share of business activity remains beyond the effective reach of regulation. This study examines how informality and the business environment shape carbon emissions and whether regulatory quality conditions the environmental consequences of informal production.
Teng Ma, Yongxiang Wang, Kingsley Imandojemu, Felix Orole   +3 more
wiley   +1 more source

Political Corruption, Foreign Investment and Industrial Environmental Performance: Developing Countries' Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT The debate on the environmental impact of foreign direct investment (FDI) continues to evolve; however, it is widely shown that FDI worsens environmental pollution in developing countries due to their institutional deficiencies. Currently, there is limited evidence on the synergistic effect of political corruption, which is corruption across ...
Alex O. Acheampong, Eric Evans Osei Opoku, Elie Chrysostome   +2 more
wiley   +1 more source

Government attention allocation in promoting strategic emerging industries in China's less-developed central region: A policy text analysis of Shanxi province. [PDF]

PLoS One
Li X.
europepmc   +1 more source

Forecasting and Explaining Environmental Fiscal Capacity: How Informality and FinTech Shape Environmental and Biodiversity Finance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of the shadow economy (SE) on environmental fiscal capacity (environmental tax revenue, public environmental expenditure, and biodiversity expenditure) and the moderating role of financial technology (FinTech) across OECD countries over 2004–2022.
Sami Ur Rahman, Muhammad Ibrahim Khan, Javed Hussain, Imran Ali Khan   +3 more
wiley   +1 more source

Taxpayers' perceptions and behavioral responses to GST 2.0 slab rationalization: evidence from MSMEs in the Indian automobile industry. [PDF]

Front Psychol
Sundari RM, Saravanabhavan N.
europepmc   +1 more source

On Tax Reform

Economic Policy (in Russian), 2017
openaire   +1 more source

Guided Toward Equity: Communities of Practice and Organizational Change in Community Colleges

New Directions for Community Colleges, EarlyView.
ABSTRACT Although community colleges advance equity by providing opportunities for marginalized students to pursue higher education, barriers to earning credentials remain, particularly for students of color. Higher education stakeholders are investing in “equity work” as organizations take responsibility for ensuring equitable outcomes.
Karin Yndestad, Johanna S. Quinn, Rachel C. Feldman   +2 more
wiley   +1 more source

Accelerating the Western Pacific tobacco endgame. [PDF]

Lancet Reg Health West Pac
The Lancet Regional Health-Western Pacific.
europepmc   +1 more source