Results 161 to 170 of about 50,283 (214)

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis   +2 more
wiley   +1 more source

Reporting ESG Initiatives and Gender Diversity in Germany: Implications for Stock Liquidity

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT Adopting multiple theoretical perspectives, this study separately and jointly examines the impacts of reporting Environmental, Social, and Governance (ESG) initiatives and gender diversity in boardrooms on corporate stock liquidity. Using a sample of non‐financial firms listed on the Frankfurt CDAX from 2010 to 2023, the study investigates ...
Ahmed Hassanein, Nader Elsayed
wiley   +1 more source

Using Deep Learning Conditional Value‐at‐Risk Based Utility Function in Cryptocurrency Portfolio Optimisation

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT One of the critical risks associated with cryptocurrency assets is the so‐called downside risk, or tail risk. Conditional Value‐at‐Risk (CVaR) is a measure of tail risks that is not normally considered in the construction of a cryptocurrency portfolio.
Xinran Huang   +3 more
wiley   +1 more source

Climate Transition Risk, ESG Rating Divergence and Portfolio Performance: Evidence From Composite Scores and Climate‐Adjusted Factor Models

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates how ESG rating divergences and climate transition risks jointly influence portfolio performance. Using a newly constructed composite Environmental (E) score derived from principal component analysis (PCA) across three leading ESG providers (Eikon, RobecoSAM, Sustainalytics), we build industry‐adjusted portfolios for 389 
Ahmed Bouteska   +2 more
wiley   +1 more source

Rural–Urban Digital Divide: Evidence From Indian States

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT The Indian economy has achieved significant progress in recent years, with the country expected to contribute about 16% of the global growth. However, at the sub‐national level, economic development has been quite disparate over the decades, with widening inequality between the richer western and southern states and other parts of the country.
Rashmi Arora, Nikhil Sapre
wiley   +1 more source

Insider Ownership and Investment Efficiency

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the relationship between insider ownership and investment efficiency in Indian publicly listed firms, utilising panel data spanning 2001 to 2015. It explores how agency conflicts contribute to suboptimal capital investment decisions. Our analysis reveals that increased insider ownership is associated with reduced investment
Bibek Bhatta
wiley   +1 more source

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