Environmental Violation and Cost of Equity Capital—Evidence From Europe
ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley +1 more source
A Retrospective Analysis of Universal Health Insurance Policy-Making Process in Iran: A Qualitative Study. [PDF]
Kabir MJ+4 more
europepmc +1 more source
Slovak Republic: Financial System Stability Assessment, including Reports on the Observance of Standards and Codes on the following topics: Monetary and Financial Policy Transparency, Banking Supervision, Securities Regulation, Insurance Regulation, Corporate Governance, Payment Systems; and Summary Assessments of Insolvency and Credit Rights Systems and Anti-Money Laundering Practices [PDF]
International Monetary Fund
openalex +1 more source
Evaluating Companies' Impression Management Tactics in Mandatory Sustainability Reporting
ABSTRACT The study aims to investigate how a sample of Italian companies adopt impression management (IM) tactics in sustainability reports under mandatory sustainability disclosure regulations. Using longitudinal panel data analysis on sustainability reporting and firm features of 76 Italian companies over 5 years, it evaluates the influence of GRI ...
Antonio Iazzi+3 more
wiley +1 more source
Incorporating discrete choice experiments into long-term care insurance policy decisions: evidence from China. [PDF]
Chen Q, Dong Y, Lyu X.
europepmc +1 more source
INSTABILITY AND RISK IN U.S. AGRICULTURE [PDF]
The U.S. government has been extensively involved in providing income support and risk management policies for U.S. farmers over the last 65 years. Risk management policies have included crop insurance, disaster relief, and in recent years, revenue ...
Goodwin, Barry K.
core +1 more source
Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500
ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio+2 more
wiley +1 more source
State welfare reform policies and declines in health insurance
Wendy Chavkin+2 more
openalex +1 more source
MODELING AND COMPUTER SIMULATION OF AN INSURANCE POLICY: A SEARCH FOR MAXIMUM PROFIT [PDF]
Muktish Acharyya, Ajanta Bhowal Acharyya
openalex +1 more source
A logistic regression approach to estimating customer profit loss due to lapses in insurance [PDF]
This article focuses on business risk management in the insurance industry. A methodology for estimating the profit loss caused by each customer in the portfolio due to policy cancellation is proposed.
Ana María Pérez-Marín+2 more
core