Determinants of Severe Financial Distress in U.S. Acute Care Hospitals: A National Longitudinal Study. [PDF]
Langabeer JR +5 more
europepmc +1 more source
The Effect of Carbon Disclosure Quality on Green Bond Financing Cost
ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
wiley +1 more source
Influence of equity structure in China's high-tech manufacturing industry on enterprise value under epidemic shocks. [PDF]
Yao J, Jiang Q.
europepmc +1 more source
Executive Changes and ESG Disclosure in S&P 500 Firms: The Moderating Role of Strategic Dynamism
ABSTRACT The strategic importance of environmental, social, and governance (ESG) disclosure has sparked academic interest, yet the role of top management team (TMT) dynamics remains underexplored. This study examines how the number of executive changes, as a proxy for TMT instability, affects ESG and environmental (ENV) disclosure in S&P 500 firms from
Christian Schoendeling +3 more
wiley +1 more source
Debt vs. revenue share financing: A theoretical study on revenue share finance in a capital-constrained newsvendor. [PDF]
Song Y, Jiang M.
europepmc +1 more source
Beyond Carbon: Corporate Environmental Performance Across Multiple Domains
ABSTRACT We examine corporate environmental performance (CEP) as a multidimensional system rather than isolated outcomes. Combining institutional and behavioral perspectives, we analyze four domains—CO2 emissions, waste, energy, and water—using S&P 500 firms that disclosed data on all four domains (2006–2024).
Rei Uchida, Murali Chari
wiley +1 more source
Measurement model of credit risk for unlisted agricultural enterprises. [PDF]
Liang K, Chen Y, Guo T, He T.
europepmc +1 more source
ABSTRACT This study examines how sustainability performance is translated into sustainability disclosure under peer‐based isomorphic pressures and how such disclosures are valued in capital markets. Using 2016–2023 panel data from 647 Japanese‐listed firms, we analyze the triadic relationship between sustainability performance, sustainability ...
Kimitaka Nishitani +5 more
wiley +1 more source
A systematic review examining the relationship between debt and the mental health outcomes of anxiety, depression and suicidality within the United States. [PDF]
Rooney K +6 more
europepmc +1 more source
Climate Change Exposure and Firms' Biodiversity Impact Reduction Strategy
ABSTRACT This paper investigates how climate change exposure shapes long‐run biodiversity disclosure strategies, for instance, by informing efforts to reduce biodiversity impacts and by contributing to the existing environment and strategy literature in various ways. First, this paper adds insight into horizon issues related to climate change and shows
Post Raj Pokharel
wiley +1 more source

