Results 101 to 110 of about 3,749 (275)

Does Carbon Intensity Affect the Cost of Equity? An Empirical Study From Mexico

Sustainable Development, EarlyView.
ABSTRACT Climate change poses significant risks for companies, particularly in emerging countries like Mexico, where sustainability perceptions are evolving. This study analyzes how carbon emissions affect the cost of equity capital (CoE) for Mexican firms.
Guillermo Pérez‐Elizundia, Ricardo Cristhian Morales Pelagio, Jesús F. Lampón   +2 more
wiley   +1 more source

Peace and Inclusive Governance in Sustainable Development: Strengthening Institutions and Environmental Services

Sustainable Development, EarlyView.
ABSTRACT Sustainable Development Goal 16 (SDG 16) emphasizes peace, justice, and strong institutions as essential foundations for sustainable development. This study adopts a desktop‐based qualitative research approach to examine how institutional quality and governance systems influence progress toward SDG 16 and broader development outcomes.
Maryem Souiai, Hind Alkhowar, Haya Al‐Obaidli, Moza Al‐Muhannadi, Noora Alkhelaifi, Maythaa Al‐Kubaisi, Najlaa Al‐Khayareen, Shooq Al‐Sahoti, John N. Hahladakis   +8 more
wiley   +1 more source

Do Asian Companies Bid Higher in Cross‐Border M&A? A Moderating Effect Analysis

Thunderbird International Business Review, EarlyView.
ABSTRACT This study examines whether Asian companies pay higher premiums in cross‐border mergers and acquisitions (M&A) and identifies the institutional factors driving this behavior. Grounded in the concept of Asian institutional logic—characterized by state coordination, relational governance, and long‐term strategic orientation—we argue that these ...
Conrado Diego García‐Gómez, Jorge Bento Farinha, Ender Demir, José María Díez‐Esteban   +3 more
wiley   +1 more source

Firms’ Investment Level and (In)Efficiency: The Role of Accounting Information System Quality

International Journal of Financial Studies
We investigate whether accounting information system quality has an impact on the level and efficiency of firms’ investments. While firms’ growth depends on investment and financing decisions, accounting information is fundamental for the decision-making
Cláudia Pereira, Beatriz Castro, Luís Gomes, Helena Canha   +3 more
doaj   +1 more source

Does Corporate Governance Reduce Overinvestment? The Mediating Role of Information Asymmetry [PDF]

Pakistan Journal of Commerce and Social Sciences, 2019
This study investigates the direct and indirect relationship between corporate governance and agency cost using bootstrap analysis. For a sample of 155 firms during 2009-2015, this study finds statistically significant both direct effect of corporate ...
Samya Tahir , Muhammad Ali Jibran Qamar , Mian Sajid Nazir , Muhammad Usman   +3 more
doaj  

Market Design in a Weather‐Dependent and Distributed Electricity System: Lessons From the 2025 NEM Review

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT Australia's National Electricity Market (NEM) is undergoing a rapid transition to a weather‐dependent and increasingly distributed system. This article draws on the 2025 NEM Review to examine whether the core energy‐only market design remains fit for purpose.
Tim Nelson
wiley   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

The Effect of Ethical Climate of Company and Empathy-Altruism on Manager’s CSR Overinvestment Ethical Judgment [PDF]

, 2021
Corporate Social Responsibility (CSR) is a concept that a company has and has various points of responsibility including to all interested parties such as consumers, employees, shareholders, communities and also the environment in all operational aspects
MAULI, Reyno Julfan
core  

Firm Financial Performance: Disentangling the Corporate Gender Diversity as Driver of ESG Disclosure in EU Companies

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the relationship between gender diversity in senior corporate positions and environmental, social and governance (ESG) initiatives, alongside their impact on corporate financial performance across European Union companies.
Paolo Saona, Laura Muro
wiley   +1 more source

China’s overinvestment and international trade conflict

, 2019
For a long time, China’s impressive growth performance has been driven by investment and high productivity gains. Based on the recent discussion on possible overcapacities and overinvestment in China, the paper investigates the sustainability of China’s ...
Schnabl, Gunther
core