Results 151 to 160 of about 6,503,682 (203)
Business Ethics, the Environment &Responsibility, Volume 35, Issue 4, Page 2577-2594, October 2026.ABSTRACT This paper examines whether managers of socially responsible firms strategically manage the tone of disclosure across different communication channels, with a focus on Management Discussion and Analysis (MD&A) and Corporate Social Responsibility (CSR) reports.
Sibei Yan +3 more
wiley +1 more source
Energy Transition and International Portfolio Allocation: Evidence From Global Mutual Fund Holdings
Asia &the Pacific Policy Studies, Volume 13, Issue 3, September 2026.ABSTRACT This paper examines how global energy transformation influences international portfolio allocation through country‐level energy characteristics. Using global holdings data of active equity mutual funds, I find that funds allocate significantly less capital to countries with higher electricity intensity.
Yanxiang Qiao
wiley +1 more source
Pengaruh Laba dan Struktur Modal Terhadap Nilai Perusahaan dengan Dividen sebagai Pemoderasi
Jurnal ProaksiMain Purpose – This study aims to analyze the effect of earnings and capital structure on firm value with dividends as a moderating variable. Method – This study employs a quantitative approach using secondary data from the financial statements of ...
Maeka Sella Agustina +2 more
doaj +1 more source
Pengaruh Kinerja Keuangan, Ukuran Perusahaan dan Arus Kas Operasi terhadap Earnings Per Share [PDF]
, 2014 The main purpose of companies are to increase and maximize the profit of the owners which form on Earnings Per Share (EPS). EPS shows how good the companies in giving return to the owners. In addition, in investing, EPS can be a main indicator to see the
Shinta, K. (Kumala), Laksito, H. (Herry)
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When ESG Becomes Value: Stock Market Rewards of Sustainable Banking in Europe
Corporate Social Responsibility and Environmental Management, Volume 33, Issue 5, Page 7498-7512, September 2026.ABSTRACT This study examines the relationship between sustainable investing and stock performance in the European banking sector. Specifically, it investigates the impact of the overall ESG score as well as the individual ESG pillars on stock performance, with particular attention to differences across high‐capital‐buffer and large‐sized banks.
Antoine B. Awad
wiley +1 more source
Energy Science &Engineering, Volume 14, Issue 9, Page 4213-4229, September 2026.This study demonstrates that integrating India's Perform, Achieve and Trade (PAT) scheme with the National Green Hydrogen Mission (NGHM) can significantly accelerate industrial decarbonization. Energy efficiency drives near‐term emissions reductions, while green hydrogen becomes the dominant abatement pathway after 2035.
Manogna R L, Krishna Brinda Kanumilli
wiley +1 more source
Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 3, September 2026.ABSTRACT This study aims to enhance bankruptcy prediction models by employing the gradient‐boosting TreeNet algorithm. This research assesses the predictive accuracy of TreeNet in bankruptcy classification using a high‐dimensional approach. Specifically, it categorizes bankruptcy as nonbankrupt, Chapter 7, or Chapter 11 categories.
Ali Saeedi
wiley +1 more source
Informed Trade of Earnings Announcements
Journal of Accounting Research, Volume 64, Issue 4, Page 1905-1933, September 2026.ABSTRACT This paper examines how market participants trade on private information about firm fundamentals using the largest known case of informed trade of earnings announcements. From 2011 to 2015, a cartel of sophisticated traders illegally obtained early access to and traded on over 1,000 firm earnings announcements.
CHLOE XIE
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 3, Page 1253-1282, Fall 2026.ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng +3 more
wiley +1 more source
How Earning Per Share (EPS) Affects on Share Price and Firm Value [PDF]
, 2014 Earnings per Share (EPS) is generally considered most important factor to determine share price and firm value. Literature shows that most of the individual investors take their individual investment decision based on the EPS.
Islam, Md. Rashidul +3 more
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