The Role of ESG in Shaping the Impact of Financial Development on Banks' Performance
ABSTRACT This study investigates how financial development, divided into financial markets and financial institutions, affects banks' performance across 93 financially developed countries during the period between 2008 and 2023. The analysis highlights the role of environmental, social and governance readiness as core determinants that reshape ...
Noman Arshed +4 more
wiley +1 more source
An explainable machine learning model for predicting depressive symptoms among Chinese older adults with chronic diseases. [PDF]
Wang XQ +5 more
europepmc +1 more source
Do Major Customers Affect Firms' Environmental, Social and Governance Activities?
ABSTRACT We examine the role of major customers in shaping firms' environmental, social and governance (ESG) practices. We find that firms with major customer relationships undertake fewer ESG activities compared to those without such ties. The association is attenuated when institutional ownership is high, firms are less diversified, customers exhibit
Feng Dong +4 more
wiley +1 more source
Significant associations between multidimensional factors and physical activity among older adults: an application of Andersen's behavioral model. [PDF]
Peng Z +5 more
europepmc +1 more source
ABSTRACT This study examines whether female directors influence firms' allocation of internal funds between dividend payments and defined benefit (DB) pension funding. Using FTSE All‐Share firms from 2007 to 2021, we find that companies with a higher proportion of female directors exhibit stronger pension funding positions and, overall, maintain ...
Zezeng Li, Erhan Kilincarslan
wiley +1 more source
How do children's cohabitation and family asset reserves impact rural individuals' participation in commercial pension insurance? [PDF]
Feng C, Zhang Y, Yang L, Wu L, Liu B.
europepmc +1 more source
Government Financial Reporting: A Study of Nested Controversy
ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley +1 more source
Does public pension crowd out the participation of older adults in community volunteering? Evidence from China. [PDF]
Li ZY, Tang YY, Yang HL, Tang LL.
europepmc +1 more source
Financial Statement Readability and Firm Debt Choice
ABSTRACT Examining more than 16,000 firm‐year observations in the United States, we provide novel evidence showing that higher financial statement readability leads to a decrease in information asymmetry and the need for external monitoring, thereby reducing the reliance on bank debt relative to public debt.
Wajih Abbassi +3 more
wiley +1 more source
A study of the relationship between mutual aid and the mental health of older people. [PDF]
Liu X, Zheng L, Li M, Hu B.
europepmc +1 more source

