Results 191 to 200 of about 6,700 (308)

Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte, Ewald Aschauer, Helmut Pernsteiner   +2 more
wiley   +1 more source

Between fiscal returns and social harm: reframing gambling regulation in Kazakhstan through international evidence. [PDF]

Front Sociol
Khamzina Z, Buribayev Y.
europepmc   +1 more source

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro, Arati Kale, Devendra Kale, Franco Ernesto Rubino   +3 more
wiley   +1 more source

THE INFLUENCE OF TAX SANCTIONS AND TAX AWARENESS ON MSME TAX COMPLIANCE WITH TAX INCENTIVES AS A MODERATION VARIABLE

The aim of this research is to determine tax sanctions and tax awareness on MSME tax compliance with Tax Incentives as a Moderating Variable (Case Study at North Bekasi KPP Pratama).
Hadi, Nadya Meyliana, Pahala, Indra, Musyaffi, Ayatulloh Michael   +2 more
core  

Futurology of the Situation of Public Hospitals in Iran Until 2032 : Futurology of the Situation of Public Hospitals in Iran until 2032. [PDF]

Galen Med J
Danesh G, Hessam S, Vahdat S, Mahfoozpour S.   +3 more
europepmc   +1 more source

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley   +1 more source

The Impact of Economic Sanctions on Health and Strategies for Mitigation: A Glance at the Case of Iran. [PDF]

Int J Prev Med
Mohammadshahi M, Rakhshan ST, Nateghinia S, Damiri S, Sakha MA, Mostafavi H, Nasiri T, Ghorbani M, Shams L, Jahanmehr N.   +9 more
europepmc   +1 more source

Strategic Shift: The Power of Green Strategy on Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley   +1 more source

Russian Financial Statements Database: A firm-level collection of the universe of financial statements. [PDF]

Sci Data
Bondarkov S, Ledenev V, Skougarevskiy D.
europepmc   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source