Results 111 to 120 of about 1,231,700 (336)
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Cash Holdings and Credit Risk [PDF]
Intuition suggests that firms with higher cash holdings are safer and should have lower credit spreads. Yet empirically, the correlation between cash and spreads is robustly positive and higher for lower credit ratings.
Sergei A. Davydenko +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
The Impact of Internal Corporate Governance Mechanisms on Cash Holdings- An Empirical Study on Egyptian Listed Companies [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجاريةPurpose: The study examines the impact of internal corporate governance mechanisms on corporate cash holdings among the Egyptian stock market. Designs and methodology: The research used secondary data obtained from company’s disclosure reports and ...
Khalid Mohamed Nashi +1 more
doaj +1 more source
Escaping Political Extraction: Political Participation, Institutions, and Cash Holdings in China [PDF]
We study the effects of political participation on holdings of liquid assets in a transition economy. Previous research has shown that the risk of political extraction by politicians and bureaucrats in countries with weak institutions has an adverse ...
Johansson, Anders C., Feng, Xunan
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Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Does ownership matter in corporate cash holdings? Evidence from an emerging market
Journal of economic developmentPurposeUsing imbalanced panel data of nonfinancial Vietnamese listed firms from 2005 to 2021, this paper explores the potential effect of ownership on firms' cash levels.Design/methodology/approachTwo hypotheses are tested using different methods ...
T. Thai, M. Hoang
semanticscholar +1 more source
Determinants of Corporate Cash Holding
پژوهشهای تجربی حسابداری, 2011 Cash held by firms is a significant part of the balance sheet that is a critical source for for-profit organizations and creating a balance between available cash and cash requirements is the most significant factor concerning the economic viability of a for-profit company. Cash management is a broad area having to do with the collection, concentration,
Bahram Mohseni +2 more
openaire +1 more source
Share reacquisitions, surplus cash, and agency problems [PDF]
, 2004 This paper investigates the role that excess cash plays in explaining actual open market share reacquisitions and examines the impact of agency problems on the payout decision.
Young, S E, Oswald, D
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