Results 101 to 110 of about 538,636 (315)
Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?
International Journal of Finance &Economics, EarlyView.ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis +2 more
wiley +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates how the personal characteristics of finance ministers influence political budget cycles in Africa. Using a new dataset covering 300 finance ministers across 23 countries from 1980 to 2020, we find that political budget cycles primarily take the form of increased government consumption during election years.
Christine Olivia Strong
wiley +1 more source
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This study draws on framing theory to investigate how microfinance institutions (MFIs) strategically construct a vulnerability‐oriented organisational identity and how this framing influences their funding decisions during the pre‐campaign phase of prosocial crowdfunding.
Ana Paula Matias Gama +3 more
wiley +1 more source
ÎNCADRAREA SOCIETĂȚII CIVILE ÎN EXAMINAREA PROCEDURILOR DISCIPLINARE ALE JUDECĂTORILOR
Studia Universitatis Moldaviae: Stiinte Sociale, 2021 Domeniul sensibil al răspunderii disciplinare a judecătorilor invocă proceduri și arhitecturi juridice bine reglementate cu referință la Colegiul disciplinar.
Cristina JOSANU
doaj
International Studies of Economics, EarlyView.ABSTRACT This study is based on real options theory and uses a sample of Chinese listed companies from 2000 to 2016 to investigate the dynamic process and mechanisms by which trade policy uncertainty affects the upgrading of enterprises within the global value chain (GVC). The article finds that trade policy uncertainty has a positive forcing effect on
Shiyi Wu, Rui Niu
wiley +1 more source
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min +2 more
wiley +1 more source
Wrocławsko-Lwowskie Zeszyty PrawniczeThis article addresses the issue of the amendment of disciplinary provisions in light of the recent amendment of the Probation Act, which came into force in April 2023.
Kamila Mrozek
doaj +1 more source
Journal of Intelligent Medicine, EarlyView.Abstract AI‐based large language models (LLMs) have gradually made their way into various fields, transforming industries and changing the way we solve problems. LLMs have great potential in healthcare, where they can share the burden of data management, retrieval, and decision‐making.
Muhammad Umar +11 more
wiley +1 more source