Information-Theoretic Causal Feature Selection via Markov Blanket Discovery for Stock Return Direction Prediction: Evidence from China. [PDF]
Entropy (Basel)Zhou J, Wu H, Li S.
europepmc +1 more source
Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
Business Strategy and the Environment, EarlyView.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
To the moon: Retail investor attention and sentiment across asset types in online media. [PDF]
PLoS OneSmith ML, Widmar NJO, Kilders V.
europepmc +1 more source
Do Banks in the Middle East and North Africa Region Price Carbon Exposure?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim +2 more
wiley +1 more source
Navigating Time-Inconsistent Behavior: The Influence of Financial Knowledge, Behavior, and Attitude on Hyperbolic Discounting. [PDF]
Behav Sci (Basel)Bawalle AA +4 more
europepmc +1 more source
Do Commodity Prices and Energy Markets Drive Asymmetric Volatility in Biodiversity Finance?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines symmetric and asymmetric volatility spillovers among biodiversity finance, commodity prices, and energy markets using daily data from 2019 to 2025. We apply the Diebold–Yilmaz time–domain connectedness model, Baruník–Křehlík frequency–domain decomposition, and an asymmetric spillover framework.
Ijaz Younis +4 more
wiley +1 more source
Determinants of capital structure: a case of hospitals in China. [PDF]
BMC Health Serv ResZhang Q, Laporte A.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT There is extensive literature on the relationship between corporate governance (CG) and firms' environmental performance (EP). However, the empirical findings remain somewhat equivocal. A variety of theoretical approaches have been utilised to provide a suitable basis for explaining the causal relationship, including legitimacy theory ...
Lukas Horner, Michael Grüning
wiley +1 more source
How does negative new media coverage impact audit fees, cost cover, or risk premium? Based on the data from WeChat official account by Crawler Technology. [PDF]
PLoS OneFeng T, Zhang C, Liu L, Lin X.
europepmc +1 more source
Making Value‐Chain Risks Visible: Extending ENCORE for Systemic Insights
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses in all sectors, including downstream segments, depend on biodiversity and the ecosystem services it sustains, yet firms also exert pressures that accelerate biodiversity loss. The latter generates material risks for both companies and their financial stakeholders.
Hjalmar Funke +3 more
wiley +1 more source