Results 131 to 140 of about 207,164 (262)
Canadian Journal of Statistics, EarlyView.Abstract We analyze the effect of regulatory capital constraints on financial stability in a large homogeneous banking system using a mean‐field game (MFG) model. Each bank holds cash and a tradable risky asset. Banks choose absolutely continuous trading rates in order to maximize expected terminal equity, with trades subject to transaction costs ...
Rüdiger Frey, Theresa Traxler
wiley +1 more source
The Risk Management Role of Accounting Conservatism for Operating Cash Flows [PDF]
, 2013 This study examines relations between accounting conservatism and the downside risk of operating cash flows (OCF) and finds both unconditional and conditional conservatism to be negatively associated with OCF downside risk measured by indicators of OCF ...
Biddle, GC, Ma, ML, Song, FM
core
Purpose and Profit: Social and Environmental Marketing for Large Companies in Adverse Scenarios
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This qualitative study explored how large companies use social and environmental marketing to boost results in adverse scenarios, analyzing interviews with marketing managers and public documents. The findings reveal distinct strategies. To attract investors, environmental, social, and governance (ESG) communication is targeted at limited ...
Celso Jacubavicius +4 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley +1 more source
New firm survival: a fund flow model approach. [PDF]
This paper examines the influence of operating activities and financial and investment decisions in the start-up year on post-entry survival. Using a logit estimation of a funds flow model, we compare starters that failed within nine years with those ...
Gaeremynck, Ann +3 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri +3 more
wiley +1 more source
Croatian Operational Research Review, 2012 This paper focuses on the voluntary disclosure of cash flows information of Croatian large companies whose shares are listed on the Zagreb Stock Exchange, with the aim to identify characteristics of companies that provide extensive disclosures.
Željana Aljinović Barać
doaj
Cephalon, Inc. Taking Risk Management Theory Seriously [PDF]
We study a firm that justifies its novel use of equity derivatives as a cash-flow hedging strategy. Our purpose is to understand the challenge of translating risk management theory into managerial action.
Geoffrey Verter +2 more
core
Does Environmental Social Governance Performance Promote Green Innovation? Evidence From US Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT I examine the relationship between green innovation and ESG performance using a panel of 4920 US public firms over 2013–2022. Estimates from two‐way fixed‐effects models show that improved ESG performance is positively and significantly associated with greater green innovation. This relationship is mediated by reduced financing constraints and
Gulhayo Nusratova
wiley +1 more source
Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia +3 more
wiley +1 more source