Results 131 to 140 of about 17,081 (305)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley +1 more source
Monetary policy restriction and dividend behavior of Pakistani firms: an empirical analysis
Studies upon impact of macro variables on firm’s dividend policy are very limited and specifically rare in Pakistan perspective. Main purpose of this research paper is to observe impact of restricted monetary policy on dividend behavior of Pakistani ...
Mohsin, Hasan M +1 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the adoption of Diversity and Inclusion (D&I) standards among Italian small and medium‐sized enterprises (SMEs), focusing on the international guideline ISO 30415:2021 and the national certification UNI/PdR 125:2022. Using survey data from 866 SMEs across six manufacturing and service industries and applying descriptive
Laura Bravi +2 more
wiley +1 more source
Behavioral dividend policy [PDF]
In this paper we develop an optimal dividend policy in the presence of limited rational inves-tors. Concretely, investors with mental accounts for dividends and stock prices as well as emotions like disappointment and elation embody the limited ...
Hartmann, Nora, Gürtler, Marc
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Large companies have a long track record of environmental, social, and governance (ESG) initiatives, whereas many small and medium‐sized enterprises (SMEs) lag in adopting sustainability‐related practices, often acting voluntarily or in response to stakeholder pressures and incentives.
Vivien Csapi +4 more
wiley +1 more source
Interpreting Ex-Dividend Evidence: The Citizens Utilities Case Reconsidered [PDF]
Numerous empirical studies have attempted to measure the effect of changes in dividend policy on corporate equity values. One of the most popular study methodologies has been an examination of share price changes around ex-dividend days.
James M. Poterba
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CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley +1 more source
How Relevant is Dividend Policy under Low Shareholder Protection?
This paper reopens the debate on the substitutability of dividends and shareholder control in mitigating free cash flow concerns, by examining dividend behavior when shareholder control is restricted in the firm.We consider the stakeholder-oriented ...
Renneboog, L.D.R., Szilagyi, P.G.
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Rent Extraction by Large Shareholders: Evidence Using Dividend Policy in the Czech Republic [PDF]
Using cross-sectional analysis of corporate dividend policy we show that large shareholders extract rents from firms and expropriate minority shareholders in the weak corporate governance environment of an emerging economy.
Jan Hanousek, Jan Bena
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García +3 more
wiley +1 more source