Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley +1 more source
The Impact of Digital Currency Innovation: Risk Spillover Effects Between the Cryptocurrency and Traditional Financial Markets. [PDF]
Entropy (Basel)Zhuang L, Liu Y.
europepmc +1 more source
Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini +3 more
wiley +1 more source
Pretrained Financial Language Model-Guided Multimodal Sensing with Hardware Provenance and Cross-Frequency Temporal Alignment for Event Prediction. [PDF]
Sensors (Basel)Chen S +6 more
europepmc +1 more source
Responsible Banking Under Twin Transition: FinTech M&As, ESG Strategy, and Bank Performance
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper investigates how banking innovation strategies, namely FinTech M&As and ESG practices, affect bank performance under rising competitive pressures and regulatory complexity. Using a unique dataset of 543 listed banks across 49 countries from 2000 to 2023, we analyse whether these strategic investments enhance banks' profitability ...
G. B. Ferilli, Y. Altunbas, E. Palmieri
wiley +1 more source
Information-Theoretic Causal Feature Selection via Markov Blanket Discovery for Stock Return Direction Prediction: Evidence from China. [PDF]
Entropy (Basel)Zhou J, Wu H, Li S.
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines whether corporate social responsibility (CSR) disclosure in IPO prospectuses functions as a credible sustainability signal and how its credibility influences investor responses in U.S. capital markets. Drawing on a sample of 681 IPOs conducted between 2019 and 2023, we employ textual content analysis to construct a ...
Nesrine Bedoui, Aymen Ajina
wiley +1 more source
Agricultural Commodity Price Volatility and Adolescent Reproductive Health in Developing Economies: Pathways, Controversies, and Policy Priorities. [PDF]
Int J Environ Res Public HealthMaridueña-Larrea Á +5 more
europepmc +1 more source
Inclusive Leadership and CEO Gender: The Role of Tenure and Education in an Emerging Economy
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Gender inequality in corporate leadership remains a critical challenge, particularly in emerging economies where institutional constraints shape access to top executive positions. This study examines firm performance differences between women and men CEOs in Ecuador, focusing on the moderating roles of tenure and formal education.
K. N. González‐Soto +2 more
wiley +1 more source
US Medical Prices and Health Insurance Premiums, 1999-2024.
JAMA Netw OpenKanimian S, Ho V.
europepmc +1 more source