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Do ESG Frameworks Capture Corporate Health Impacts? An Analysis of the Food and Beverage Industry. [PDF]

Int J Environ Res Public Health
Burgess R, Chen K, Kim SJ, Dharia N, Lin C, Srebotnjak T, Grierson L, Freudenberg N, Esty DC, Ransome Y.   +9 more
europepmc   +1 more source

Health Care Outcomes of Homelessness Prevention Programs in Veterans Experiencing Housing Instability.

JAMA Health Forum
Nelson RE, Chapman AB, Montgomery AE, Suo Y, Effiong A, Shorter C, Greene T, Tsai J, Gelberg L, Kertesz SG, Byrne T.   +10 more
europepmc   +1 more source

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Corporate governance and value relevance of accounting information

International Journal of Ethics and Systems, 2020
Purpose This paper aims to explore how the characteristics of the board of directors (BoD) shape earnings and book value information available to market participants. Design/methodology/approach The authors investigated the impact of board size, presence of non-executives and role duality as proxies of effective corporate governance on the value ...
Hesham I. Almujamed, Mishari M. Alfraih
openaire   +1 more source

Value Relevance of Accounting Information in Capital Markets

2017
Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest ...
Marianne Ojo, James A DiGabriele
  +4 more sources

Evolution in Value Relevance of Accounting Information

SSRN Electronic Journal, 2017
ABSTRACT We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes that accounting information—primarily earnings—has lost relevance. We consider more accounting items and find no decline in combined value relevance from 1962 to 2018.
Mary E. Barth, Ken Li, Charles G. McClure   +2 more
openaire   +1 more source

Value relevance of accounting and Non-Accounting information

ACADEMICIA: An International Multidisciplinary Research Journal, 2018
This study investigates the value relevance of accounting and non-accounting information in the Colombo Stock Exchange, with a view to determining whether accounting information and non-accounting information has the ability to capture data that affect share prices of companies listed on the Colombo Stock Exchange.
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A study of value relevance of accounting and non-accounting information

ACADEMICIA: AN INTERNATIONAL MULTIDISCIPLINARY RESEARCH JOURNAL, 2021
This study investigates the value relevance of accounting and non-accounting information in the Colombo Stock Exchange, with a view to determining whether accounting information and non-accounting information has the ability to capture data that affect share prices of companies listed on the Colombo Stock Exchange.
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Accounting Information Value Relevance of Dual-listing Company

2007 International Conference on Service Systems and Service Management, 2007
We study the value relevance of accounting earning information of dual-listing companies. We find that the accounting earning information according to HK-GAAP (or IASs) is useful for H share, the investors in A share markets prefer unexpected EPS to EPS, the financial statements based on HK-GAAP(or IASs) also provides useful information to the ...
null Lu Jing, Liu Yuanyuan
openaire   +1 more source