Results 171 to 180 of about 181,890 (312)

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Sequencing Finance for Climate Resilience: Instruments, Institutions and Hong Kong's Role in Mobilising Private Capital in Southeast Asia

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates innovative financing strategies to mobilise private capital for climate adaptation, emphasising Hong Kong's role in advancing efforts across Southeast Asia. Using expert interviews and case studies, it addresses two key questions: which financial instruments can strengthen public–private collaboration, and what best ...
Laurence L. Delina, Madeleine Rachel Widia, Olivia Felice Janice Boedijanto, Sharon Feliza Ann P. Macagba, Johanne Rei R. Castro, Rainbow Yi Hung Lam   +5 more
wiley   +1 more source

Financial constraints and corporate bankruptcy risks in China: The buffer role of cash holdings. [PDF]

PLoS One
Luu QT, Nguyen HTT, Tran TND, Ho TT.
europepmc   +1 more source

Cash Breeds Success : The Role of Financing Constraints in Patent Races [PDF]

This paper studies the impact of financing constraints on the equilibrium of a patent race. We develop a model where firms finance their R&D expenditures with an investor who cannot verify their effort.
Schroth, Enrique, Szalay, Dezsö
core  

Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions

Business Strategy and the Environment, EarlyView.
ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano, Daniela Lo Cascio, Saudi‐Yulieth Enciso‐Alfaro, Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

The impact of ESG on firm value: The moderating role of cash holdings. [PDF]

Heliyon
Ahmed O, Abu Khalaf B.
europepmc   +1 more source

Cash Holdings and Firm-Level Exposure to Epidemic Diseases: COVID-19, SARS, H1N1, Ebola, Zika

, 2021
Tut D.
europepmc   +1 more source

Share repurchase and the cost of capital: Discussion on the nature of share repurchase of Chinese listed companies. [PDF]

PLoS One, 2023
Wang P, Chen R.
europepmc   +1 more source

Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information [PDF]

This research finds neither significant differences in earnings and revenues for farms using fair value (FV) for biological assets with respect to those valuing at historic cost (HC), nor an increase in their volatility.
Josep Garcia Bladon (IQS), Josep Ma. Argiles (UB), Teresa Monllau (UPF)   +2 more
core   +1 more source

Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang, Siyu Shen, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source