Results 201 to 210 of about 29,537 (247)

Mandated ESG Disclosure and Its Effects on Earnings Quality and Cost of Capital: Evidence From European Stock Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley   +1 more source

Decoding the impact of fiscal decentralization on urban pollution intensity in China: A spatial econometric analysis. [PDF]

Heliyon
Wang LJ, Lin ZH, Yang PL.
europepmc   +1 more source

Challenges and Enablers in Embedding SDGs Within Sustainability Reports

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how Sustainable Development Goals (SDGs) are integrated into sustainability reporting (SR), emphasizing the role of reporting in advancing transparency and sustainable development. Using a systematic literature review of 139 academic articles, the research identifies four thematic clusters: Communication, Determinant ...
Francesco Pacchera, Mariagrazia Provenzano, Cecilia Silvestri, Fabrizio Rossi, Alessandro Ruggieri   +4 more
wiley   +1 more source

The Effectiveness of the Government Subsidies on the Photovoltaic Industry--Spatial Econometric Analysis Based on China’s Provincial Panel Data（2011-2018）

, 2020
Xuefeng Shao, Tianshu Fang
openalex   +1 more source

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan Garrido, Jesus Ancizar, Julian Benavides, David Urbano   +3 more
wiley   +1 more source

Wagner proposition in Nigeria: An econometric analysis. [PDF]

Heliyon, 2020
Babajide AA, Okunlola FA, Nwuba E, Lawal AI.   +3 more
europepmc   +1 more source

Are There Any Variables Not Yet Tested That CanHelp Explain Real Estate Price Variation? : -An econometric analysis of real estate prices in Stockholm

, 2013
Sofie Andersson, Johanna Buhr-Berg
openalex   +1 more source

Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi, Michael Odei Erdiaw‐Kwasie, Emmanuel Tenakwah, Matthew Abunyewah   +3 more
wiley   +1 more source

Estimating the prevalence of select non-communicable diseases in Saudi Arabia using a population-based sample: econometric analysis with natural language processing. [PDF]

Ann Saudi Med
Alghnam S, Bosaeed M, Aljouie A, Alshahrani SM, Alshenqeety O, Atun R, Alqahtani S.   +6 more
europepmc   +1 more source

Real Exchange Returns and Real Stock Price Returns in Nigeria: An Econometrics Analysis of the Direction of Causality

, 2018
Adewumi Otonne, Terzungwe Usar, Adebayo Adereni   +2 more
openalex   +1 more source