Results 181 to 190 of about 3,470,657 (295)

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
wiley   +1 more source

Simulating Dairy Herd Structure and Cash Flow: Design and Application of a Web-Based Decision-Support Tool. [PDF]

Animals (Basel)
Cabrera VE.
europepmc   +1 more source

Responsible Banking Under Twin Transition: FinTech M&As, ESG Strategy, and Bank Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper investigates how banking innovation strategies, namely FinTech M&As and ESG practices, affect bank performance under rising competitive pressures and regulatory complexity. Using a unique dataset of 543 listed banks across 49 countries from 2000 to 2023, we analyse whether these strategic investments enhance banks' profitability ...
G. B. Ferilli, Y. Altunbas, E. Palmieri
wiley   +1 more source

TRuE-XAI: causal and explainable ai framework for trustworthy corporate earnings growth forecasting. [PDF]

Front Artif Intell
Jamnal GS.
europepmc   +1 more source

Inclusive Leadership and CEO Gender: The Role of Tenure and Education in an Emerging Economy

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Gender inequality in corporate leadership remains a critical challenge, particularly in emerging economies where institutional constraints shape access to top executive positions. This study examines firm performance differences between women and men CEOs in Ecuador, focusing on the moderating roles of tenure and formal education.
K. N. González‐Soto, R. Samaniego‐Medina, P. Giráldez‐Puig   +2 more
wiley   +1 more source

Public health system credibility and corporate financial risk: behavioral channels from China. [PDF]

Front Public Health
Zhou C, Tang CH.
europepmc   +1 more source

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen, Chao Li, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

The quantile domain volatility shock transmission between carbon emission trading system and European emerging stock markets: Practical implications for portfolio optimization. [PDF]

PLoS One
Aljughaiman AA, Tabash MI, Issa SS, Almulhim AA.   +3 more
europepmc   +1 more source

ESG Performance and Corporate Bankruptcy Risk: A Pan‐European Analysis

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes how Environmental, Social, and Governance (ESG) performance affects bankruptcy risk, using data from publicly listed firms across 17 European countries over a 21‐year period. We find that higher ESG scores are significantly associated with lower bankruptcy risk, as proxied by Z‐score.
Athanasios P. Fassas
wiley   +1 more source

From Hurricane Irma to the Grindavík eruptions: volatility premiums in disaster governance. [PDF]

Disasters
Björnsson T.
europepmc   +1 more source