Results 91 to 100 of about 806,420 (287)
Heterogeneous Information and Appraisal Smoothing [PDF]
This study examines the heterogeneous appraiser behavior and its implication on the traditional appraisal smoothing theory. We show that the partial adjustment model is consistent with the traditional appraisal smoothing argument only when all the ...
Yingchun Liu, Zhenguo Lin, Ping Cheng
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Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source
Optimal Seigniorage in Developing Countries: An Empirical Investigation [PDF]
This paper investigates the predictions of the theory of optimal seigniorage in developing countries over the period 1970-1999. The tax smoothing hypothesis, tested on forty selected developing countries, is rejected.
Tahsin SAADI SEDIK
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Business Strategy and the Environment, EarlyView.ABSTRACT The rapid growth of the photovoltaic industry is expected to significantly increase the demand for raw materials and the growing volume of modules entering the waste stream at the end‐of‐life stage. To address these challenges, the industry must not only focus on technological innovation but also adopt new business models that enable an ...
Marika Hanschke +3 more
wiley +1 more source
The Impact of Government Support Measures on Investment in R&D and on Company Performance [PDF]
Финансовый журналThe purpose of this article is to assess the impact of investment in research and development (R&D) on the efficiency of companies, taking into account the effect of various government support instruments.
V.A. Cherkasova, A.P. Glushenkova
doaj +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
EconomiesThe study examines the predictive ability of traditional econometrics and machine-learning models for Cambodian tax revenue estimates using monthly LNTAX from January 2009 to March 2026.
Tepwinuth Chhim, Siphat Lim
doaj +1 more source
, 2016 This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to ...
Evans, CC ; https://orcid.org/ +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the structural and distributional factors that influence environmental performance in 27 European Union (EU) countries from 2010 to 2021, focusing especially on circular economy (CE) measures and the increasing use of artificial intelligence (AI)‐based analytical tools.
Cosimo Magazzino +3 more
wiley +1 more source