Results 101 to 110 of about 5,893 (250)

Does volatility improve UK earnings forecasts?

, 2007
We investigate the relation between UK accounting earnings volatility and the level of future earnings using a unique sample comprising some 10,480 firm-year observations for 1,481 non-financial firms over the 1985-2003 period.
Manson, S, Petrovic, N, Manson, Stuart, Coakley, Jerry, Coakley, J   +4 more
core  

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang, Chen Lin, Kingsley Imandojemu, Omozele Lynda Showunmi, Romanus Osabohien, Felix Orole   +5 more
wiley   +1 more source

How Supply Chain Transparency Shapes the Impact of Green Credit on Corporate Digital Responsibility

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on panel data from 4229 firm‐year observations of Chinese A‐share listed companies (2011–2022), this study investigates the relationship between green credit and corporate digital responsibility (CDR), focusing on the mediating role of supply chain transparency (SCT).
Muhammad Awais Gulzar, Yizhen Chen, Sidra Rana, Waseem Hassan   +3 more
wiley   +1 more source

The Incremental Effect of earnings Components’ Volatility and their Persistence on Earnings Predictability

Journal of Asset Management and Financing, 2018
The result of prior research shows that if the volatility of earnings increases and their persistence decreases, past earnings aren’t good predictors of future earnings. Relative to aggregate earnings, earnings components will be more informative for firms whose earnings components have different persistence and volatility.
Hossein Etemadi, Adel Azar, Sahar Sepasi, Sasan Babaie   +3 more
openaire   +1 more source

Navigating Ethical Minefields: Micro‐Foundations of Corporate Political Work in Ethical and Sustainable Business Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu, Justin Zuopeng Zhang, Jimmy Sun, Muhammad Mustafa Kamal, Bhumika Gupta   +4 more
wiley   +1 more source

The Moral Manager in the Market: How CFOs' Ethical Intelligence Drives ESG Investment in Emerging Economies' Dual Markets

Business Strategy and the Environment, EarlyView.
ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia, Davood Askarany, Seyed Hamed Fahimifard, Seyedeh Kimia Shafahi Moghadam, Seyed Shayan Alavi   +4 more
wiley   +1 more source

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley, Jun Xie, Chao Li, Masaaki Nagamura, Shunsuke Managi   +4 more
wiley   +1 more source

Anomalous Price Behavior Following Earnings Surprises: Does Representativeness Cause Overreaction? [PDF]

Behavioral Finance aims to explain empirical anomalies by introducing investor psychology as a determinant of asset pricing. This study provides strong evidence that anomalous stock price behavior following earnings announcements is due to a ...
Michael Kaestner
core  

“Evil is Real and Attitude is Everything”: Applying Shattered Assumptions Theory to Worldview Changes Following Wrongful Conviction

Behavioral Sciences &the Law, EarlyView.
ABSTRACT Wrongful convictions continue to occur at high rates. Research has revealed that negative posttraumatic cognitive changes are a risk factor for the development and maintenance of posttraumatic stress disorder, yet little research has examined whether exonerees experience posttraumatic cognitive changes, such as changes to their worldview. Thus,
Kathryn A. Thomas, Madeline R. Stenersen, Lily Hoerner, Chloe Kaminsky   +3 more
wiley   +1 more source

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

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