Results 91 to 100 of about 4,705 (260)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Family Control and Ownership, Corporate Culture, and ESG Performance in Thailand
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Motivated by the growing importance of environmental, social, and governance (ESG) performance in emerging markets, we examine how family control and ownership, together with corporate culture, influence the ESG performance of publicly listed firms in Thailand.
Sirimon Treepongkaruna +2 more
wiley +1 more source
Green swans and blue skies: Climate change and insolvency risk for financial institutions
International Insolvency Review, EarlyView.Abstract This lecture in honour of the late Gabriel Moss QC and Ian Fletcher QC examines the challenge of climate‐related financial risk. Prudential regulators and central banks recognize that the systemic nature of climate‐related financial risk makes it an emerging vulnerability relevant to cross‐border insolvency resolution.
Janis Sarra
wiley +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source
Corporate Website Disclosures and Financial Reporting Quality
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between corporate website disclosures and financial reporting quality. Using website disclosures for firms included in the S&P 500 and S&P Midcap 400 indices, a detailed disclosure index is constructed that distinguishes reproduced financial disclosures, incremental financial disclosures that are not ...
Nicholas Mueller
wiley +1 more source
Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration ...
Md Mahmudul Hasan +3 more
wiley +1 more source
IFRS-standardimuutoksen vaikutusarviointi : case IFRS 9
, 2014 Tutkielman tarkoituksena on luoda käsitys kansainvälisten IFRS -tilinpäätösstandardien asettamisprosessin yhteydessä tehtävästä vaikutusarvioinnista ja rakentaa arviointimalli, jonka pohjalta voidaan arvioida taloudellisen raportoinnin standardimuutoksen merkityksellisiä kustannuksia tutkielman kohdeyrityksen kannalta.
openaire +1 more source
Age Replacement for Balanced Systems Under Mission Durations
Quality and Reliability Engineering International, EarlyView.ABSTRACT With advances in technology, systems such as Unmanned Aerial Vehicles (UAV) and planetary landing vehicles whose operation requires maintaining balance across sectors have attracted increasing attention within the balanced systems literature.
Ferhan BAŞ KAMAN
wiley +1 more source
Does Carbon Intensity Affect the Cost of Equity? An Empirical Study From Mexico
Sustainable Development, EarlyView.ABSTRACT Climate change poses significant risks for companies, particularly in emerging countries like Mexico, where sustainability perceptions are evolving. This study analyzes how carbon emissions affect the cost of equity capital (CoE) for Mexican firms.
Guillermo Pérez‐Elizundia +2 more
wiley +1 more source
Toward a Sustainability Standard for Cultural Organizations: Borrowing From Tourism
Sustainable Development, EarlyView.ABSTRACT Cultural organizations are increasingly engaging with sustainability, yet they lack a sector‐specific standard to guide and institutionalize efforts as long‐term strategies. This study reviews research papers on sustainability standards in the tourism sector, a field with greater experience with such tools, and horizontally borrows insights ...
Małgorzata Ćwikła, Leticia Labaronne
wiley +1 more source