Results 211 to 220 of about 410,039 (310)

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

Beyond Volume: A Legitimacy‐Theory Analysis of the Substance of Corporate Sustainability Reporting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines whether the expansion of corporate sustainability reporting reflects substantive improvement or legitimacy‐oriented disclosure. Using hand‐collected sustainability reports from 364 U.S.‐listed Forbes Global 2000 firms (2018–2023), we classify GRI indicators by news direction and sensitivity and estimate firm fixed‐effects ...
Ramona Zharfpeykan, Julie Harrison
wiley   +1 more source

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source

Endoscopist and Patients' Values and Preferences on Artificial Intelligence in Endoscopy: An Intercontinental Opinion Survey by the World Endoscopy Organization. [PDF]

open access: yesDig Endosc
Ahmad OF   +17 more
europepmc   +1 more source

Harvesting benefits: Exploring the effects of second‐best policies on enhancing soil organic carbon stocks in agriculture

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Agricultural subsidies can be an effective policy tool to enhance soil organic carbon sequestration. This paper assesses the effectiveness of a second‐best hypothetical policy which subsidizes additional canola hectares optimally for each soil zone in Saskatchewan in an effort to increase soil organic carbon.
Devin A. Serfas
wiley   +1 more source

Minds and machines: AI's transformative role in human identity and medicine. [PDF]

open access: yesDigit Health
Corti S   +20 more
europepmc   +1 more source

Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn   +4 more
wiley   +1 more source

Medical Malpractice. [PDF]

open access: yesInt Anesthesiol Clin
Chambers TA, Chiao F, Joseph V.
europepmc   +1 more source

Mitigating policy uncertainty: What financial markets reveal about firm‐level lobbying

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Elections can lead to substantial policy changes and, thus, are a significant source of risk. Firms can respond to such policy uncertainty by lobbying, but it is hard to quantify whether they do so and, if so, how much lobbying benefits them. We construct a new dataset and leverage investors’ expectations of variability in stock returns in the
Kristy Buzard   +2 more
wiley   +1 more source

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