Results 101 to 110 of about 63,568 (252)
FROM CREATIVE ACCOUNTING PRACTICES AND ENRON PHENOMENON TO THE CURRENT FINANCIAL CRISIS [PDF]
The aim of this paper is to bring into attention the creative accounting phenomenon. Typesof creative accounting practices has been examined comparing scandals occurred in large companiesin the last two decades.
Dana Simona Gherai +1 more
core
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
An Aggregated Information Technology Checklist for Operational Risk Management [PDF]
This study addresses the issue of the Information Technology (IT) Governance frameworks and standards that respond to different levels of operational risks, especially those caused by the information systems and technology infrastructure.
Mehmet Zeki Önal
core
Business Strategy and the Environment, EarlyView.ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren +2 more
wiley +1 more source
Why Do Foreign Banks Invest In Turkey? [PDF]
Sound macroeconomic policies, increasing global liquidity and higher real returns in developing countries played an important role in canalizing capital towards developing markets. Recent improvement in the developing Turkish economy brought the issue of
Aysan, Ahmet Faruk, Ceyhan, Sanli Pinar
core +4 more sources
Addressing the Energy Trilemma: The Role of Entrepreneurship, Regulation, and Climate Finance
Business Strategy and the Environment, EarlyView.ABSTRACT Balancing energy security, energy equity, and environmental sustainability has become increasingly challenging as economies pursue low‐carbon growth amid climate risk and persistent disparities in access to modern energy. Although entrepreneurship is widely recognized as a driver of innovation, its role in addressing the energy trilemma ...
Kingsley Imandojemu +3 more
wiley +1 more source
Fostering an EU strategy for security sector reform in the Mediterranean: learning from Turkish and Palestinian police reform experiences [PDF]
In the absence of an overarching strategy, Turkey and the Palestinian territories depict how the EU has adopted different approaches to security sector reform (SSR) which have not facilitated the consolidation of a common EU foreign policy, though the ...
Arican, M. +5 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT The United States (U.S.) faces challenges in achieving its ambitious net‐zero carbon emissions target by 2050, with current emissions having fallen by less than 1% in 2024. Despite an investment of $500 billion in low‐carbon resources while holding the second‐largest green technology patent portfolio globally, it is further imperative to ...
Md Zubair Ahmad +5 more
wiley +1 more source
, 2016 Republic of Turkey, Undersecretariat of Treasury has published The Communique number 2008-32/35 which has allowed banks to grant credits on gold, silver and platinum. Although, gold credits that have granted by banks have reached a volume of 2.273,2 Million Turkish Liras date 31.03.2016, there are no explanatory and regulatory information how to ...
openaire +1 more source