Results 171 to 180 of about 207,164 (262)

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

International 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, Athanasios P. Fassas, Dionisis Philippas   +2 more
wiley   +1 more source

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

International 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

Impact of Digital Supply Chain Finance to alleviate SMEs financing constraints: Evidence from SRDI enterprises in China. [PDF]

Sci Prog
He S, Liu Z.
europepmc   +1 more source

Mergers and Acquisitions and Brexit: A Natural Experiment

International Journal of Finance &Economics, EarlyView.
ABSTRACT We study the impact of Brexit uncertainty on one of the most important forms of corporate investment: mergers and acquisitions (M&As). Brexit provides us with an ideal natural experiment to explore the real effects of economic uncertainty and understand the underlying transmission mechanism. We document a significant decline in the number of M&
Di Luo, Tapas Mishra, Mamata Parhi, Zhuang Zhang   +3 more
wiley   +1 more source

Investigation of Eco-Friendly HPAM Polymer Performance and Feasibility for Late-Life EOR in Small, Mature, Waxy Oil Reservoir: A Case Study in Maesoon Oilfield, Thailand. [PDF]

ACS Omega
Charoentanaworakun C, Silla B, Paphatchonchaiyakorn J, Aorak N, Aiemla-Or S.   +4 more
europepmc   +1 more source

The Black‐Box of ESG Scores From Rating Agencies: Do They Genuinely Reflect Sustainability Practices, or Are They Disproportionately Shaped by Financial Performance?

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the environmental, social and governance (ESG) scoring methodologies used by Bloomberg and S&P Global through the lens of Data Envelopment Analysis (DEA). It addresses a notable gap in the literature by identifying the underlying factors that shape ESG scores and providing practical insights for companies seeking to ...
Philipe Balan, Jorge Antunes, Peter Wanke, Yong Tan, Ali Meftah Gerged   +4 more
wiley   +1 more source

An HTA systems decision-support toolbox for short and long-term healthcare and economic perspectives in an Italian hospital. [PDF]

Int J Technol Assess Health Care
Bini F, Finti A, Franzò M, Grianti F, D'Anna C, Lazzari S, Marinozzi F.   +6 more
europepmc   +1 more source

Material ESG Performance and Bid Premium in Merger and Acquisition Deals

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the firm‐level and country‐level environmental, social, and governance (ESG) performance on bid premiums in cross‐border mergers and acquisitions (M&A) transactions. We document considerable variations in bid premiums. Higher carbon emissions are associated with higher bid premiums, suggesting that acquirers may perceive ...
Ndubuisi Ezenwa, Ibrahim Ayoade Adekunle, Robin Maialeh   +2 more
wiley   +1 more source

Techno-economic and environmental evaluations of a solar thermal-assisted chiller facility in hot desert climates. [PDF]

Sci Rep
Kriaa K, Hassan WH, Shaban M, Singh NSS, Hussein ZA, Rajab H, Hajlaoui K, Rasoli A.   +7 more
europepmc   +1 more source

Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management

International Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal, Assil Guizani, Khaled Ghozzi, Khaled Hussainey   +3 more
wiley   +1 more source