Results 211 to 220 of about 2,658,052 (294)

The effect of CEO adverse professional experience on management forecast pessimism

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.
Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo   +2 more
wiley   +1 more source

Green Banking: A Systematic Literature Review of Developed and Developing Countries

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Green banks attract private investment to green projects, facilitating affordable transitions to climate‐resilient economies. However, the existing literature remains fragmented, lacking cross‐country analyses connecting theory, policy design and institutional practice within a multi‐framework, especially regarding the roles of central banks ...
Nga Thi Phuong Luu   +3 more
wiley   +1 more source

Pricing ESG Risk—How National Sustainability Institutions and Firm CSR Shape Investor Responses

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how investors respond to environmental, social and governance (ESG) incidents, and whether country‐level sustainability institutions and firm‐level corporate social responsibility (CSR) shape the magnitude of reaction. Using an event study of ESG incidents across 48 countries, we find that stronger national sustainability ...
Chloe C. Y. Ho   +2 more
wiley   +1 more source

Rising Connectivity, Shifting Hubs: The Evolving Network and Governance Challenges of Global Wild‐Sourced Trade

open access: yesAnimal Conservation, EarlyView.
Wild‐sourced wildlife trade is not only increasing in volume but also changing in network structure. Using three decades of CITES trade records, we found that the wild‐sourced wildlife trade has become increasingly connected and taxonomically uneven, with Anthozoa contributing a growing share.
Jing Wang   +3 more
wiley   +1 more source

Triple bottom line determinants of inter‐organizational collaboration in the Spanish social economy

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract This study examines determinants of inter‐organizational collaboration in social economy organizations through a triple bottom line framework. Using data from 2002 Spanish organizations participating in REAS social balance sheet (2019–2024), we employ generalized linear mixed models to analyse how economic, social and environmental factors ...
Maria Alejandra Millán‐Franco   +3 more
wiley   +1 more source

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