Results 191 to 200 of about 7,829,649 (296)

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

open access: yesAbacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose   +2 more
wiley   +1 more source

The Effect of Liquidity, Leverage, and Total Asset Turnover on Company Profitability in the Jakarta Islamic Index 70

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
Data obtained from the Indonesia Stock Exchange (IDX) shows an increase in the number of investors in the last five years. However, the market capitalization of the Jakarta Islamic Index (JII) has declined.
Nabila Intan Azzah   +3 more
doaj  

Dynamics of Stock Market Correlations [PDF]

open access: yes
We present a novel approach to the study the dynamics of stock market correlations. This is achieved through an innovative visualization tool that allows an investigation of the structure and dynamics of the market, through the study of correlations ...
Yoash Shapira   +5 more
core  

Do Global Reporting Initiative Reports Capture Planetary Boundaries‐related Information? An Empirical Investigation

open access: yesAbacus, EarlyView.
The Global Reporting Initiative (GRI) has become a widely adopted sustainability reporting framework. This study aims to examine whether GRI reports can, should, and do address planetary boundaries. To do so, the study develops a framework and method to assess the extent to which planetary boundaries‐related information is captured in firms’ GRI ...
Georgina Ge   +2 more
wiley   +1 more source

Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Companies are increasingly expected to act swiftly to reduce their environmental impact and disclose detailed information about their carbon emissions. This study develops a multidimensional framework that links external factors and internal organisational conditions shaping the adoption and promotion of carbon disclosure.
Teresa Izzo   +3 more
wiley   +1 more source

Assurance and Biodiversity Reporting: Evidence From Top Australian Mining Companies

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Our study examines the current state of biodiversity reporting assurance and the challenges associated with it among top Australian mining companies. Using a qualitative interview design and review of top Australian mining companies' biodiversity assurance disclosures, we find that the vast majority of Australian mining companies do not obtain
Damilola Felix Eluyela   +2 more
wiley   +1 more source

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