ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan +2 more
wiley +1 more source
How does the data element-driven industry affect corporate cash holdings? Evidence from Chinese listed companies. [PDF]
Xiang Y, Xu M.
europepmc +1 more source
Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity
ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon +2 more
wiley +1 more source
How does the supervision effect affect the firm's performance in Taiwanese stock market? [PDF]
Hsieh TY, Lin TY, Li F, Tien CY.
europepmc +1 more source
ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer +2 more
wiley +1 more source
The impact of young and women directors on advancing LGBT-inclusive health benefits in U.S. firms. [PDF]
Cheng JY, Roy D.
europepmc +1 more source
From Ecological Culture to Green Innovation: The Role of Ethnic Minority Corporate Leaders in China
ABSTRACT Do ecological values embedded in ethnic cultures influence the environmental strategies of corporate leaders and their firms' green innovation? We examine this question in China's multiethnic context, where distinct ecological traditions across ethnic groups create sharp cultural contrasts that can be traced into leadership composition and ...
Yuan Du, Yingxin Di, Wei Cui
wiley +1 more source
Can digital-green technology integration reduce corporate energy consumption? - Empirical evidence from Chinese patent data. [PDF]
Wu J, Li Z.
europepmc +1 more source
Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi +5 more
wiley +1 more source
Addressing environment, social and governance (ESG) investment in China: Does board composition and financing decision matter? [PDF]
Zhu N +5 more
europepmc +1 more source

