Results 231 to 240 of about 29,766 (313)

The Impact of ESG Rating Divergence on Excess Cash Holdings: Evidence From China A‐Share Listed Firms

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper investigates the relationship between ESG rating divergence and corporate excess cash holdings, employing a sample of Chinese A‐share listed companies from 2015 to 2021. Our findings reveal a significant positive relationship between ESG rating divergence and firms' excess cash holdings, a conclusion robust to various sensitivity ...
Qun Cao   +3 more
wiley   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih   +3 more
wiley   +1 more source

TMS is needed in Public Mental Health Services. [PDF]

open access: yesAustralas Psychiatry
Pridmore S, Fitzgerald PB, Peterson GM.
europepmc   +1 more source

The Value of Financial Advice and Portfolio Rebalancing for Retirement Savings

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Utilising a sample of over 55,000 retirement portfolio rebalances, we examine (i) who seeks financial advice prior to rebalancing, and (ii) compare portfolio outcomes between advised and self‐directed rebalances. We find that wealthier, older, and female members are more likely to receive financial advice prior to rebalancing, and that advice ...
Kirsten L. MacDonald   +3 more
wiley   +1 more source

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