International Review of Finance, Volume 26, Issue 3, September 2026.ABSTRACT This study examines whether public data availability improves corporate ESG performance. Exploiting the rollout of China's data‐sharing platforms as a quasi‐natural experiment, we find that platform adoption significantly enhances firms' ESG outcomes. Treated firms exhibit lower toxic emissions, higher labor income shares and charitable giving,
Lixing Deng +3 more
wiley +1 more source
The effect of vaccination during the COVID-19 for the restaurant industry. [PDF]
Int J Hosp Manag, 2023 Lee S, Liu B, Jung S, Kim B.
europepmc +1 more source
Unpacking the Local Pay Gap: New Insights Into CSR and Employee Relations
International Review of Finance, Volume 26, Issue 3, September 2026.ABSTRACT We examine the relationship between CEO local tournament incentives and corporate social responsibility (CSR) activities. Larger local pay gaps are linked to lower CSR engagement, driven exclusively by weaker performance in the employee relations dimension, characterized by fewer strengths and more concerns.
Hsin‐I Chou, Tu Nguyen, Jing Zhao
wiley +1 more source
Dividend Behaviour of Indian Companies Under Monetary Policy Restrictions [PDF]
In this study we examine the dividend behaviour of Indian companies. We use GMM estimator, which is the most suitable methodology in a dynamic setting. Our results show that the Indian firms have lower target ratios and higher adjustment factors.
Bhat Ramesh, Pandey I M
core
Share repurchase and the cost of capital: Discussion on the nature of share repurchase of Chinese listed companies. [PDF]
PLoS One, 2023 Wang P, Chen R.
europepmc +1 more source
Infectious diseases, dividend policy, and independent directors: Evidence from textual analysis. [PDF]
PLoS One, 2023 Ungpakorn S +3 more
europepmc +1 more source
The impact of flooding on firm performance and economic growth. [PDF]
PLoS One, 2022 Pan X, Qiu B.
europepmc +1 more source
Payout Taxes and the Allocation of Investment [PDF]
When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). High taxes will favor firms who can finance internally.
Marcus Jacob, Bo Becker, Martin Jacob
core
Continuous cash dividends, ownership structure and firm value: Evidence from Chinese A-share market. [PDF]
PLoS One, 2022 Qi Q, Li W, Liu C, Huang Y, Hu C.
europepmc +1 more source
Dividend Policy of the ISE Industrial Corporations: The Evidence Revisited (1986-2007) [PDF]
The study aims to find out whether the disappearing dividends, the decline in the number of dividend payers, the size effect and the increasing dividend/earnings concentration found in several developed and emerging markets exist among the industrials ...
Cahit Adaoglu
core