Results 221 to 230 of about 822,808 (353)

The Impact of ESG Rating Divergence on Excess Cash Holdings: Evidence From China A‐Share Listed Firms

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper investigates the relationship between ESG rating divergence and corporate excess cash holdings, employing a sample of Chinese A‐share listed companies from 2015 to 2021. Our findings reveal a significant positive relationship between ESG rating divergence and firms' excess cash holdings, a conclusion robust to various sensitivity ...
Qun Cao   +3 more
wiley   +1 more source

Global State of Play for Extended Sustainability Disclosures, Performance, and Assurance—Insights From Cross‐Country Benchmarking

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We compile a novel set of country benchmark sub‐samples representing advanced, emerging, large, and APAC countries to understand the impact of country‐ and company‐specific governance factors on ESG scores worldwide. We find that companies in advanced and large countries demonstrate the highest mean performance and the lowest greenwashing ...
Kim Kercher   +3 more
wiley   +1 more source

Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

open access: yesAsia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.
Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley   +1 more source

Posterior Regret Γ-Minimax Estimation of Insurance Premium in Collective Risk Model

open access: yesASTIN Bulletin: The Journal of the International Actuarial Association, 2008
A. Boratyńska
semanticscholar   +1 more source

Farmers' pro‐social motivations and willingness‐to‐accept in markets with public goods

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract To explain how some farmers' decisions may diverge from profit‐maximization, we incorporate proactive social preferences for public goods in an expected utility framework, in addition to reactive risk preferences to uncertainty. We offer empirical evidence that proactive preferences influence farmers' decisions alongside reactive preferences ...
Jill Fitzsimmons   +2 more
wiley   +1 more source

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