Results 181 to 190 of about 126,297 (303)

The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors [PDF]

open access: yes
Much of the literature on the usefulness of company financial statement information focuses on the United States and the United Kingdom. But, these two countries are characterized by similar and rigid regulatory and enforcement regime.
Kabir, M.R.
core   +1 more source

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan   +2 more
wiley   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Outside Offers and the Gender Pay Gap: Empirical Evidence from the UK Academic Labour Market [PDF]

open access: yes
Using a unique data source on academic economists' labour market experiences, we explore gender, pay and promotions. In addition to earnings and productivity measures, we have information on outside offers and perceptions of discrimination.
Booth, Alison   +2 more
core  

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram   +2 more
wiley   +1 more source

Home - About - Disclaimer - Privacy