Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini +3 more
wiley +1 more source
Uncertainty in banking and debt financing of firms in Vietnam. [PDF]
Huynh J, Phan TMH.
europepmc +1 more source
Admissions Profiles, Academic Stress, and Student Outcomes in Veterinary Education: A Narrative Review. [PDF]
Habib I.
europepmc +1 more source
A taxonomy for detecting and preventing temporal data leakage in machine learning-based build prediction: A dual-platform empirical validation. [PDF]
Mishra LN +3 more
europepmc +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
Financial performance of hospitals in Europe - a scoping review. [PDF]
Dubas-Jakóbczyk K +4 more
europepmc +1 more source
Optimal Financial Contracting and Debt Maturity Structure Under Adverse Selection
doaj
Lower margins are tied to companies' climate performance rather than to low-carbon assets.
Fricaudet M, Parker S, Ameli N, Smith T.
europepmc +1 more source
Debt Maturity Structure and Credit Valuation
openaire +1 more source

