The Effect of Carbon Disclosure Quality on Green Bond Financing Cost
ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
wiley +1 more source
Is health financing converging in the European Union? Nonlinear dynamics and policy implications for non-euro area member states. [PDF]
Dritsaki M +3 more
europepmc +1 more source
Executive Changes and ESG Disclosure in S&P 500 Firms: The Moderating Role of Strategic Dynamism
ABSTRACT The strategic importance of environmental, social, and governance (ESG) disclosure has sparked academic interest, yet the role of top management team (TMT) dynamics remains underexplored. This study examines how the number of executive changes, as a proxy for TMT instability, affects ESG and environmental (ENV) disclosure in S&P 500 firms from
Christian Schoendeling +3 more
wiley +1 more source
Comparing Sociodemographic, Health Status and Resources, Macroeconomic Status, and Environmental Factors on Infant Mortality Rates in Bahrain, Kuwait, and Oman: Longitudinal Time-Series Study. [PDF]
Al-Saqry MY +3 more
europepmc +1 more source
Corporate Environmental Innovation and Environmental Decoupling: International Evidence
ABSTRACT This study investigates whether environmental innovation reduces environmental decoupling, defined as the mismatch between a company's environmental disclosures and its actual environmental performance. Drawing on legitimacy theory, we argue that environmental innovation represents a substantive organizational response that reduces companies ...
Rasmi Meqbel +3 more
wiley +1 more source
Assessing the impact of government healthcare expenditure and life expectancy on economic growth in Saudi Arabia: an econometric time-series study (2000-2023). [PDF]
Alghannam R, Alharbi A.
europepmc +1 more source
ABSTRACT Using a balanced panel of 93 Korean firms over 2014–2023, this study examines how the interaction between green innovation and asset replacement strategies is associated with changes in carbon intensity over time. Distinguishing between tangible and intangible asset pathways, we identify two contrasting temporal patterns. When green innovation
Bong‐Seop Kim, Suk Hyun
wiley +1 more source
Influence of equity structure in China's high-tech manufacturing industry on enterprise value under epidemic shocks. [PDF]
Yao J, Jiang Q.
europepmc +1 more source
ABSTRACT This study examines how sustainability performance is translated into sustainability disclosure under peer‐based isomorphic pressures and how such disclosures are valued in capital markets. Using 2016–2023 panel data from 647 Japanese‐listed firms, we analyze the triadic relationship between sustainability performance, sustainability ...
Kimitaka Nishitani +5 more
wiley +1 more source

