Results 91 to 100 of about 108,267 (306)

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

THE INFLUENCE OF POLITICAL CONNECTION, OWNERSHIP STRUCTURE AND CASH HOLDINGS ON CORPORATE PERFORMANCE IN NONFINANCIAL COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

Jurnal Studi Manajemen Organisasi, 2019
As there inconsistencies from previous research about political conection toward corporate performance, wether improve nor decrease. Furthermore ownership structure and cash holding do not always give positive impact on corporate performance.
Prastiono Prastiono, Sinta Arimamukti
doaj   +1 more source

Determinants of Financial Conservatism: Evidence from Low-Leverage and Cash-Rich UK Firms [PDF]

This paper investigates the characteristics of firms that adopt persistent policies of low leverage and substantial cash reserves. In doing so, specific attention is paid to the role of internal corporate governance mechanisms in influencing firms ...
Alfonsina Iona, Aydin Ozkan, Leone Leonida   +2 more
core  

ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP CASH HOLDINGS PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2012-2015) [PDF]

, 2017
This study examines the relationship between corporate governance mechanism and cash holdings. The analysis used corporate governance mechanism such as board of commission meeting, audit committee size, audit committee financial expertise, audit ...
HARTO, Puji, ZAINAL, Aulia Nurrachmat
core  

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

Factors Affecting Corporate Cash Holding of FinanSector Companies (Non Bank) Listed in Indonesian Stock Exchange Period 2010 - 2015 [PDF]

, 2017
The main purpose of this research is to examine the factors that affecting corporate cash holding of financial sector companies listed in Indonesian Stock Exchange period 2010 – 2015.
LIMANTA, VERONICA NATASSYA, Malelak, Mariana Ing   +1 more
core  

The deep-pocket effect of internal capital markets [PDF]

, 2012
We provide evidence that incumbent and entrant firms' access to business group deep pockets affects entry patterns in product markets. Relying on a unique French data set on business groups, our paper shows that entry in manufacturing industries is ...
Boutin, X., Cestone, G., Fumagalli, C., Pica, G., Serrano-Velarde, N.   +4 more
core   +3 more sources

Climate Change Mitigation Takes the Lead: EU Taxonomy‐Aligned and Eligible Activities in Relation to Debt Financing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato, Simona Fiandrino, Alberto Tonelli, Giorgia La Barbera   +3 more
wiley   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN, DIVIDEND PAYOUT RATIO, DAN KEPEMILIKAN KAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2016 [PDF]

, 2018
This study aims to determine the effect of whether corporate governance, ownership structure, dividend payout ratio and cash holdings influence both partially and partially to firm value.
Munawir Chazali
core