Results 51 to 60 of about 632,036 (253)

The cancellation heuristic in intertemporal choice shifts people’s time preferences

open access: yesScientific Reports, 2022
Building on past research in risky decision making, the present research investigated whether the cancellation heuristic is evident in intertemporal choice. Specifically, the cancellation heuristic posits that whenever choice options are partitioned into
Arjun Sengupta, Krishna Savani
doaj   +1 more source

Environmental Responsibility and Financial Performance: The Mediating Role of Sales in Korean Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the mediating role of sales in the relationship between environmental responsibility (ER) and financial performance (FP) through the lens of green consumerism. Using Korean ESG ratings between 2019 and 2022 and financial data from the Kis‐Value Database, we show that ER does not directly enhance FP but indirectly ...
Arturo Garcia, Sang‐Ho Lee
wiley   +1 more source

Effects of individual and dyadic decision-making and normative reference on delay discounting decisions

open access: yesCognitive Research, 2022
The tendency to devaluate delayed rewards, a phenomenon referred to as ‘discounting behaviour’, has been studied by wide-ranging research examining individuals choosing between sooner but smaller or later but larger rewards.
Diana Schwenke   +2 more
doaj   +1 more source

Intertemporal Preferences for Uncertain Consumption: A Continuous Time Approach [PDF]

open access: yesEconometrica, 1992
Summary: We propose a family of topologies on the space of consumption patterns in continuous time under uncertainty. Preferences continuous in any of the proposed topologies treat consumptions at nearby dates as almost perfect substitutes except possibly at information surprises.
Hindy, Ayman., Huang, Chi-fu
openaire   +2 more sources

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

open access: yesCorporate 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

Does Credibility Matter? The Role of Green Bond Certification in Supporting EU Taxonomy‐Aligned Investments

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainable financial instruments are increasingly promoted as tools to accelerate firms' transition toward more sustainable business models. However, skepticism remains regarding their ability to generate substantive environmental outcomes.
Federica Tonnarello, Carlo Vermiglio
wiley   +1 more source

CEO Age and Corporate Environmental Performance: Evidence From French Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the impact of CEO age on corporate environmental performance in the case of France, a country characterized by a strong commitment to sustainable development, emphasis on gender diversity, and elitism in the selection of corporate leaders. Using a sample of French firms listed on Euronext Paris between 2006 and 2024, we
Mehwish Yousaf, Pascal Nguyen
wiley   +1 more source

Tail Risk Transmission in Agricultural and Energy Markets

open access: yesJournal of Futures Markets, EarlyView.
ABSTRACT This paper examines downside hedging, tail diversification, and extreme tail risk transmission between crude oil and agricultural commodity futures over two decades. We develop complementary indicators of downside dependence, including sign‐switching frequency and persistence, to assess tail risk dynamics, hedging effectiveness, and associated
Emmanuel Senyo Fianu   +3 more
wiley   +1 more source

Hyperbolic Discounting and Its Influence on Loss Tolerance: Evidence from Japanese Investors

open access: yesRisks
Hyperbolic discounting, a key determinant of intertemporal behavior, captures individuals’ preferences for smaller immediate rewards over larger delayed ones.
Yu Kuramoto   +3 more
doaj   +1 more source

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