This paper examines the influence of green accounting and environmental performance on stock prices, focusing on Indonesia’s mining sector. It aims to understand whether these factors, along with profitability, impact the growth of stock prices. The study is grounded in stakeholder, legitimacy, and signal theories, emphasizing the role of stakeholder support and environmental responsibility in company survival. The research explores the conflicting results of previous studies on the impact of green accounting on stock prices. It uses various indicators, such as environmental costs for green accounting and the PROPER rating system, to measure environmental performance. The study also considers profitability as a moderating variable. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2017–2021. The sample was selected based on purposive sampling with several criteria. Multiple regression analysis and hypothesis testing were used to analyze the data. Key findings suggest that green accounting positively influences stock prices, while environmental performance has a negative effect. Profitability positively affects stock prices but does not significantly moderate the impact of green accounting on stock prices. However, it does enhance the relationship between environmental performance and stock prices. The study concludes that companies should increase disclosures related to green accounting and environmental performance, which are crucial for long-term investment considerations.
The study sheds light on how service quality aspects affect customer satisfaction in the Saudi banking sector’s particular socio-cultural setting. Thus, the study examines the role of service quality dimensions on customer satisfaction in the banking industry of Saudi Arabia. The study examined how reliability, assurance, empathy, tangibility, and responsiveness affect customer satisfaction in the Saudi Arabian banking market using 250 bank clients. 250 Saudi bank customers completed a standardised questionnaire. These were normal bank customers with proper bank accounts. IBM SPSS correlational and multiple regression analysis investigated variable connections. The study found a significant favourable influence of reliability on customer satisfaction. However, assurance was not significant. Empathy had a significant impact on customer satisfaction. Tangibility shown a significant impact on customer satisfaction. Responsiveness was not significant. The study emphasises on reliability, empathy, and physical service delivery to boost banking customer happiness. The study found 3 of 5 service quality factors to be significant predictors. Service empathy, tangibility, and reliability greatly impacted customer satisfaction. Managers in Saudi banking should prioritize reliability, empathy, and tangibility to boost customer satisfaction. To keep customers happy, managers should monitor these service quality dimensions and adjust strategies based on feedback. Technology can improve service quality by streamlining processes and personalizing experiences.
This study investigates the viability and sustainability of proposed landfill sites based on the uncapacitated facility location problem framework utilising the SmartPLS4 Structural Equation Modelling. Investigating the Cape Coast Metropolis, a stratified sampling method selected 400 samples out of which 320 valid respondents were used as the basis for the analysis. Through statistical analysis, significant correlations were identified among community acceptance, environmental impact, facility accessibility, site sustainability, and operational efficiency. However, no significant correlation was found between economic viability and site sustainability. Furthermore, the proposed indirect mediation pathway from operational efficiency to site sustainability via facility accessibility was also statistically insignificant. Employing the use of SmartPLS4 approach in studying the application of uncapacitated facility location problem framework, deepens the understanding of landfill viability and sustainability dynamics. This research contributes to the environmental sciences and sustainability by providing insights into landfill management strategies and emphasising the importance of community engagement and environmental performance in achieving sustainable outcomes. Future research could refine the model by including additional variables like technological advancements and regulatory frameworks, conducting longitudinal studies to track landfill dynamics over time, and undertaking comparative studies across different geographical regions. This could provide insights into management approaches’ applicability. Interdisciplinary collaborations are recommended to address the multifaceted challenges of landfill sustainability.
Sustainability is a top priority for municipal administrations, particularly in large urban centers where citizens rely on transportation for work, study, and daily errands. Public transportation faces a significant challenge beyond availability, performance, safety, and comfort: balancing the cost for the city with fare attractiveness for passengers. Meanwhile, bicycles, supported by public incentives due to their clean and healthy appeal, compete with public transit. In Curitiba, the integrated transport system has been consistently losing passengers, exacerbated by the pandemic and the rise in private vehicle usage. To address this, the city is expanding bicycle infrastructure and electric bike rental services, impacting public transit revenue, and prompting the need for financial compensation to maintain affordable fares for those reliant on public transport. Therefore, this study’s objective is to analyze the bicycle’s impact on public transportation, considering the impact of public policies on economic and social efficiency, not just ecological and environmental factors. Data from six main bus lines were collected and analyzed in two separate linear regression models to verify the effects of new bicycles in circulation, bus tariffs, and weather conditions on public transportation demand. Research results revealed a significant impact of bus tariffs and fuel prices on the number of new bicycles that are diverting passengers from public transportation. The discussion may offer a different perspective on public transport policies and improve city infrastructure investments to strategically change the urban form to address social and economic issues.
Given the eclectic and localized nature of environmental risks, planning for sustainability requires solutions that integrate local knowledge and systems while acknowledging the need for continuous re-evaluation. Social-ecological complexity, increasing climate volatility and uncertainty, and rapid technological innovation underscore the need for flexible and adaptive planning. Thus, rules should not be universally applied but should instead be place-based and adaptive. To demonstrate these key concepts, we present a case study of water planning in Texas, whose rapid growth and extreme weather make it a bellwether example. We review historic use and compare the 2002, 2007, 2012, 2017 and 2022 Texas State Water Plans to examine how planning outcomes evolve across time and space. Though imperfect, water planning in Texas is a concrete example of place-based and adaptive sustainability. Urban regions throughout the state exhibit a diversity of strategies that, through the repeated 5-year cycles, are ever responding to evolving trends and emerging technologies. Regional planning institutions play a crucial role, constituting an important soft infrastructure that links state capacity and processes with local agents. As opposed to “top-down” or “bottom-up”, we frame this governance as “middle-out” and discuss how such a structure might extend beyond the water sector.
Investors and company managements often rely on traditional performance evaluation indicators, such as return on equity, return on assets, and other financial ratios, to explain changes in a company’s market value added (MVA). However, the effectiveness of these traditional measures in explaining market value fluctuations remains uncertain. This research aims to investigate the impact of various profitability measures, namely return on equity, gross profit margin, operating profit margin, and return on assets, on explaining changes in the MVA of pharmaceutical and chemical companies listed on the Amman Stock Exchange. To achieve the study’s objectives, we analyzed the published financial statements of a sample consisting of 14 industrial companies out of a total of 53 companies listed on the Amman Stock Exchange during the period from 2008 to 2022. Relevant financial indicators were extracted from these statements to serve the purposes of the study. Correlation coefficients were employed to measure the extent to which the independent variables (profitability measures) could interpret changes in the dependent variable (MVA). One of the most significant findings of the study is that three dimensions of profitability measures have a statistically significant impact on explaining changes in the MVA of pharmaceutical and chemical companies listed on the Amman Stock Exchange, albeit to varying degrees. This suggests that traditional profitability measures still play a crucial role in influencing market perceptions of a company’s value, despite the potential limitations of these measures in capturing the full scope of a company’s performance and potential.
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