The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Psychopathological Concomitants and Motivations Related to Misuse of Non-Steroidal Anti-Inflammatory Drugs and Paracetamol. [PDF]
Bersani FS +8 more
europepmc +1 more source
Incidence and Independent Risk Factors for Obstetric Anal Sphincter Injuries: A Four-Year Retrospective Cohort Study from a UK Tertiary Maternity Unit. [PDF]
Malla M +4 more
europepmc +1 more source
Clinical Characteristics and Predictors of Hypokalemia in Patients Receiving Piperacillin/Tazobactam: A Retrospective Observational Audit. [PDF]
Gogo-Peters T, Nahuche MU, Okafor S.
europepmc +1 more source
Network structure of non-suicidal self-injury, alcohol and food addiction, and motivation in bus drivers. [PDF]
Song X +7 more
europepmc +1 more source
National survey of Australian endocrinologists on relative importance of pre-existing inpatient diabetes audit fields in preparation for a national hospital audit. [PDF]
Yoo JWS +5 more
europepmc +1 more source
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Abstract Regulators and others highlight the importance of the interaction between the audit committee and internal audit. One of the roles of the audit committee is to review and monitor management's response to internal audit findings and recommendations.
Nedal Sawan
exaly +2 more sources
Audit Committee Characteristics and Accounting Conservatism
International Journal of Auditing, 2015This study examines the association between four pivotal audit committee characteristics and accounting conservatism. Using a sample of 7,668 Australian firm‐year observations from 2004 to 2012, a positive association is found between accounting conservatism and: (a) a director with financial expertise on the audit committee; (b) an experienced ...
exaly +3 more sources
Audit Committee Characteristics and Restatements
AUDITING: A Journal of Practice & Theory, 2004This study addresses the impact of certain audit committee characteristics identified by the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC) on the likelihood of financial restatement. We examine 88 restatements of annual results (without allegations of fraud) in the period 1991–1999, together with a matched ...
Lawrence J. Abbott +2 more
openaire +1 more source

