Results 71 to 80 of about 369,130 (243)

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen   +5 more
wiley   +1 more source

Beyond Administrative Sanctions: Reforming Insider Trading Regulation to Strengthen Investor Protection in Indonesia

open access: yesJurnal Media Hukum
Insider trading in Indonesia continues to expose structural weaknesses in capital market regulation, even after the enactment of the Strengthening Financial Sector (SFS) Law in 2023.
Fajar Sugianto, Shintaro Tokuyama
doaj   +1 more source

Take-over announcements and insider trading activity on the Johannesburg Stock Exchange

open access: yesSouth African Journal of Business Management, 1987
The objective of this study was to carry out an investigation into the abnormal return behaviour of a sample of 50 acquired companies on the Johannesburg Stock Exchange during the period 1976-1985.
N. Bhana
doaj   +1 more source

Insider trading, costly monitoring, and managerial incentives [PDF]

open access: yes
In this paper we show, in an incomplete contracts framework that combines asymmetric information and moral hazard, that by permitting insiders to trade on personal account the equilibrium level of output can be increased and shareholder welfare can be ...
Jie Hu, Thomas H. Noe
core  

Are internet firms different? : evidence from insider trading [PDF]

open access: yes, 2001
This study investigates whether the information content of insider transactions, with a focus on sell transactions, is different for high growth, high volatility Internet-based firms.
Scholtens, Bert,   +4 more
core   +1 more source

Exploring the Role of Competitiveness in Sustainability Standards: Insights From an Animal Welfare Scheme Adopted by Supermarkets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research on supermarket‐related voluntary sustainability standards (VSSs) is divided on whether competition helps or hinders efforts to reduce negative social and environmental impacts. This paper examines how the standardization process shapes these outcomes.
Frits Kremer   +3 more
wiley   +1 more source

The Impact of Market Mood on a Dynamic Model of Insider Trading

open access: yesGames
According to the research, the proportions of various types of investors may or may not change in response to different trading strategies or complex trading environments. This paper investigates a single-period trading model for multiple risk-averse and
Ruohan Wang, Jing Wang, Zhi Yang
doaj   +1 more source

Insider Trading B-side: relevance, timeliness and position influence

open access: yesRevista Brasileira de Gestão De Negócios, 2015
Objective – Our main objective is to analyze the impacto f insider trading on stock investments’ decision. Design/methodology/approach – We used an online survey, obtaining 271 valid answers.
Luiz Felipe de A. Pontes Girão   +2 more
doaj   +1 more source

Insider trading: regulation, risk reallocation, and welfare. [PDF]

open access: yes
I argue in this paper that the imposition of insider trading regulations on a securities market generates not on1y a reallocation of wealth from insiders to liquidity traders, but also a reallocation of risk from the former to the latter. I further argue
Estrada, Javier
core  

Thresholds: The metaphorical foundations of powerful knowledge

open access: yesThe Curriculum Journal, EarlyView.
Abstract This paper advances a theoretical account of threshold concepts as metaphorical‐relational structures that reorganise meaning across contexts. Building on conceptual metaphor theory, we propose that threshold concepts can be understood as sites of schema‐level reorganisation: deep, embodied patterns of relational logic that scaffold abstract ...
Maria Karrol   +1 more
wiley   +1 more source

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