Results 111 to 120 of about 350,093 (293)
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
ABSTRACT Although firms that integrate a sustainability orientation (SO) may experience a significant improvement in their resource efficiency, many, particularly small‐ and medium‐sized enterprises (SMEs), still struggle with the complexities of incorporating sustainability into their business models.
Michael Adu Kwarteng +3 more
wiley +1 more source
Collateralised loan obligations (CLOs) : a primer [PDF]
The following descriptive paper surveys the various types of loan securitisation and provides a working definition of so-called collateralised loan obligations (CLOs).
Jobst, Andreas A.
core +1 more source
ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu +2 more
wiley +1 more source
The Benefits of Uniform Checking Account Disclosures: Testing Consumer Understanding [PDF]
This brief summarizes the results of a Pew-commissioned experiment that tested the effect of uniform versus dissimilar disclosure formats on participants' ability to compare accounts.
core
Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
According to data from the Central Statistics Agency for 2022, 66.48% of Indonesians have accessed the internet. This trend supports the rapid development of digitalization in payment systems, particularly with the use of Quick Response Indonesia Standard (QRIS).
Agni Agrasevy Dwiatma, Chaikal Nuryakin
openaire +2 more sources
Three Minimal Market Institutions with Human and Algorithmic Agents: Theory and Experimental Evidence [PDF]
We define and examine three minimal market games (sell-all, buy-sell, and double auction) in the laboratory relative to the predictions of theory. These closed exchange economies have some cash to facilitate transactions, and include feedback.
Juergen Huber +2 more
core
Accounting for financial instruments in the banking industry : [Version Juli 2002] [PDF]
Recent changes in accounting regulation for financial instruments (SFAS 133, IAS 39) have been heavily criticized by representatives from the banking industry.
Gebhardt, Günther +2 more
core
ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source

