https://m2.mtmt.hu/ hun 2026-07-26 20:37 BookChapter 37018138 ADMIN_APPROVED true 0 false 2026-03-25T08:47:43.988+0000 2026-03-18T14:06:23.968+0000 2026-03-18T13:58:25.945+0000 true 10077461 M. Horváth Gábor /api/author/10077461 Author M. Horváth Gábor (pénzügy, adatelemzés) true 2026-03-19T14:20:57.164+0000 2026-03-19T14:20:39.692+0000 2026-03-18T14:01:50.035+0000 true 10036355 Révész Eszter /api/admin/10036355 Admin Révész Eszter (PTE ÁJK, KTK admin 5) true 10036355 true false true 25 25 /api/publicationtype/25 PublicationType Könyvrészlet 2 true 25 BookChapter true 10000303 Study true 25 25 /api/publicationtype/25 PublicationType Könyvrészlet 2 true 25 BookChapter /api/subtype/10000303 Szaktanulmány SubType Szaktanulmány (Könyvrészlet) 219 true 10000303 true 1 /api/category/1 Category Tudományos true 1 Horváth, Gábor 245 254 245 10 2026 WThis study examines whether the relationship between financial stability and sustainability performance may serve as an empirical indicator of managerial intent. Although previous studies have mostly concentrated on ESG performance metrics, there is limited understanding of how sustainability outcomes are integrated into the fundamental financial stability of organizations. A sample of 1,857 publicly listed companies from 2011 to 2019 is utilized to assess earnings quality via earnings persistence, while sustainability is evaluated through ESG persistence and long-term ESG development. A multivariate OLS model, accounting for business development, profitability dynamics, and industry effects, examines whether these dimensions demonstrate synchronized stability. The findings indicate no statistically significant relationship between earnings persistence and either ESG persistence or ESG development. Financial stability is primarily influenced by fundamental economic factors, especially the growth of firms and the volatility of profitability. These findings corroborate strategic decoupling theory, indicating that sustainability programs frequently function as an independent strategic domain. The study offers a dynamic viewpoint on ESG integration and underscores the significance of examining long-term alignment in measuring company resilience. Funding 2065379 /api/funding/2065379 TKP2021-NKTA-19(TKP2021-NKTA) false true true 2026 true true true false true false NONE 2026-03-25 false 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 false false false false 2026-03-17T14:01:49.871+0000 Gazdálkodástani Doktori Iskola (PTE / DI); Pénzügy és Számvitel Intézet (PTE / KTK) 1 6 2 1 0 true 948 true 10002 English /api/language/10002 Angol Language Angol true 2 false true 10524 true 10050 /api/country/10050 Country Szlovénia true 2151480 /api/city/10524 City Maribor, Szlovénia true 1053977 true 31652714 IDENTICAL /api/publicationidentifier/31652714 https://doi.org/10.18690/um.fov.3.2026 10.18690/um.fov.3.2026 PublicationIdentifier DOI: 10.18690/um.fov.3.2026 true 6 DOI https://doi.org/@@@ /api/publicationsource/6 DOI PlainSource DOI true true 10001 /api/publicationsourcetype/10001 PublicationSourceType DOI true true 6 true false true 31652715 /api/publicationidentifier/31652715 https://www.worldcat.org/search?q=isbn%3A9789612991241 9789612991241 PublicationIdentifier ISBN: 9789612991241 true 122 ISBN https://www.worldcat.org/search?q=isbn%3A@@@ /api/publicationsource/122 ISBN PlainSource ISBN true true 10002 /api/publicationsourcetype/10002 PublicationSourceType Egyéb true false 122 true false /api/publication/37013025 Šprajc Polona. 45th International Conference on Organizational Science Development = 45. mednarodna konferenca o razvoju organizacijskih znanosti: Organization and the Longevity Society = Organizacija in dolgoživa družba : Conference Proceedings = Konferenčni zbornik. (2026) ISBN:9789612991241 true true 23 23 /api/publicationtype/23 PublicationType Könyv 3 true 23 Book false false 37013025 false true true true true 10000144 Conference proceedings true 23 23 /api/publicationtype/23 PublicationType Könyv 3 true 23 Book /api/subtype/10000144 Konferenciakötet SubType Konferenciakötet (Könyv) 345 true 10000144 false Book 2026 true 1 /api/category/1 Category Tudományos true 1 false Language 10002 /api/language/10002 Angol Angol English true 2 true PersonAuthorship 135043369 /api/authorship/135043369 Horváth, Gábor [M. Horváth, Gábor (pénzügy, adatelemzés), szerző] Gazdálkodástani Doktori Iskola (PTE / DI); Pénzügy és Számvitel Intézet (PTE / KTK) 1 1.0 true false false Author 10077461 /api/author/10077461 M. Horváth Gábor (pénzügy, adatelemzés) M. Horváth Gábor true true Horváth Gábor true false false AuthorshipType 1 /api/authorshiptype/1 Szerző 0 true 0 true false true PublicationIdentifier 31669542 /api/publicationidentifier/31669542 DOI: 10.18690/um.fov.3.2026.18 PlainSource 6 /api/publicationsource/6 DOI PublicationSourceType 10001 /api/publicationsourcetype/10001 DOI true true true DOI DOI https://doi.org/@@@ true true 6 true IDENTICAL 10.18690/um.fov.3.2026.18 https://doi.org/10.18690/um.fov.3.2026.18 false true PublicationIdentifier 31669543 /api/publicationidentifier/31669543 Egyéb URL: https://press.um.si/index.php/ump/en/catalog/book/1053/chapter/1071 PlainSource 40 /api/publicationsource/40 Egyéb URL PublicationSourceType 10006 /api/publicationsourcetype/10006 Link true true true Egyéb URL Other URL @@@ true true 40 true https://press.um.si/index.php/ump/en/catalog/book/1053/chapter/1071 https://press.um.si/index.php/ump/en/catalog/book/1053/chapter/1071 false true Classification 12776 /api/classification/12776 Közgazdasági és gazdálkodástudományok true true Reference 73780319 /api/reference/73780319 1. 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Does ESG performance have an impact on financial performance? Evidence from Germany. Journal of Global Responsibility, 8(2), 169-178., DOI: 10.1108/JGR-11-2016-0029 25 10.1108/JGR-11-2016-0029 false true Reference 73780344 /api/reference/73780344 26. Zheng, Y., Wang, B., Sun, X. & Li, X. (2022). ESG performance and corporate value: Analysis from the stakeholders' perspective. Frontiers in Environmental Science, 10, 1084632. doi:10.3389/fenvs.2022.1084632, DOI: 10.3389/fenvs.2022.1084632 26 10.3389/fenvs.2022.1084632 false true /api/publication/37018138 Horváth Gábor. Strategic Decoupling of Financial and ESG Stability: Evidence from Persistence. (2026) Megjelent: 45th International Conference on Organizational Science Development = 45. mednarodna konferenca o razvoju organizacijskih znanosti pp. 245-254<div class="BookChapter Publication long-list"> <div class="authors"> <img title="Forrásközlemény" style="float: left" src="/frontend/resources/grid/publication-core-icon.png"> <div class="autype autype0"> <span class="author-name" mtid="10077461"><a href="/gui2/?type=authors&mode=browse&sel=10077461" target="_blank">Horváth Gábor (<span class="authorship-author-name">M. Horváth Gábor</span> <span class="authorAux-mtmt"> pénzügy, adatelemzés</span>) </a> </span> <span class="author-affil"><span title="Pécsi Tudományegyetem">PTE</span>/<span title="Doktori Iskolák">DI</span>/Gazdálkodástani Doktori Iskola; <span title="Pécsi Tudományegyetem">PTE</span>/<span title="Közgazdaságtudományi Kar">KTK</span>/Pénzügy és Számvitel Intézet</span> </div> </div> <div class="title"><a href="/gui2/?mode=browse&params=publication;37018138" target="_blank">Strategic Decoupling of Financial and ESG Stability: Evidence from Persistence</a></div> <div class="InBook"><div class="chapter-in">In:</div> <div class="authors"> <div class="autype autype-1"> <span class="author-name" >Šprajc Polona </span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" >Bernik Mojca </span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" >Čalopa Marina Klačmer </span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" >Maletič Damjan </span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" >Mihić Marko </span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" >Petrović Nataša </span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" >Podbregar Iztok </span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" >Tomić Daniel </span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" >Mohorič Anja Žnidaršič </span> (szerk.) </div> </div> <div class="booktitle"><a href="/gui2/?mode=browse&params=publication;37013025" target="_blank">45th International Conference on Organizational Science Development = 45. mednarodna konferenca o razvoju organizacijskih znanosti : Organization and the Longevity Society = Organizacija in dolgoživa družba : Conference Proceedings = Konferenčni zbornik </a></div> <div class="conference"> Konferencia helye, ideje: <span class="location">Portoroz, Szlovénia <span class="conference-date">2026.03.18. - 2026.03.20.</span> </div> <span class="publishedAt">Maribor: <span class="publishers">University of Maribor Press</span>, <span class="page"> pp 245-254 </span> <span class="year">(2026)</span> </div> <div class="pub-footer"> <span class="language" xmlns="http://www.w3.org/1999/html">Nyelv: Angol | </span> <span class="identifiers"> <span class="id identifier oa_none" title="none"> <a style="color:blue" title="10.18690/um.fov.3.2026.18" target="_blank" href="https://doi.org/10.18690/um.fov.3.2026.18"> DOI </a> </span> <span class="id identifier oa_none" title="none"> <a style="color:black" title="https://press.um.si/index.php/ump/en/catalog/book/1053/chapter/1071" target="_blank" href="https://press.um.si/index.php/ump/en/catalog/book/1053/chapter/1071"> Egyéb URL </a> </span> </span> <span class="bookchapter-ids">Befoglaló link(ek):</span> <span class="identifiers"> <span class="id identifier oa_none" title="none"> <a style="color:blue" title="10.18690/um.fov.3.2026" target="_blank" href="https://doi.org/10.18690/um.fov.3.2026"> DOI </a> </span> <span class="id identifier oa_none" title="none"> <span class="isbnOrIssn"> ISBN: </span> <a style="color:black" title="9789612991241" target="_blank" href="https://www.worldcat.org/search?q=isbn%3A9789612991241"> 9789612991241 </a> </span> </span> <div class="mtid"><span class="long-pub-mtid">Közlemény: 37018138</span> | <span class="status-data status-ADMIN_APPROVED"> Admin láttamozott </span> <span class="long-book-mtid">Befoglaló: 37013025</span> Forrás | <span class="type-subtype">Könyvrészlet ( Szaktanulmány ) </span> | <span class="pub-category">Tudományos</span> | <span class="publication-sourceOfData"></span> </div> <div class="funder"> TKP2021-NKTA-19(TKP2021-NKTA) </div> <div class="notDuplums"><a target="_blank" href="/api/publication/37018138/notduplums">1 Nem duplumnak jelölés</a> </div> <div class="lastModified">Utolsó módosítás: 2026.03.18. 15:06 Révész Eszter (PTE ÁJK, KTK admin 5) </div> </div> </div>