Results 151 to 160 of about 6,553 (303)
ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu +2 more
wiley +1 more source
Dividends Distribution and Earnings Persistence: Evidence from Chinese Listed Companies
Dividends distribution of Chinese listed companies is irregular, and the level of dividends can’t match that of earnings persistence. This paper empirically investigates the relationship between dividends distribution, including payout policy and level ...
Xie, Zirui, Zhang, Kaiyuan, Ma, Zhong
core
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
Deficits in loss-related feedback processing and risky decision-making among heterosexual males at risk for problematic pornography use. [PDF]
Jiang X, Yang X, Wang Y, Wang J.
europepmc +1 more source
ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley +1 more source
Social norms vs socioeconomic vulnerability: Gender identity and female labor force participation in Ecuador. [PDF]
Yepez J, Caria S.
europepmc +1 more source
Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte +2 more
wiley +1 more source
Poverty Dynamics in Early Childhood among the Native-Born Children of Immigrants in Sweden and Finland. [PDF]
Grotti R +3 more
europepmc +1 more source
Accounting conservatism, firm growth, earnings persistence, and earnings -based valuation
This paper examines how accounting conservatism, firm growth, and earnings persistence are related to the estimation of firm value from the Ohlson (1995) earnings-based valuation framework.
Lacina, Michael John
core
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram +2 more
wiley +1 more source

