Results 251 to 260 of about 4,890,497 (355)

A Novel Metric for Corporate Environmental Responsibility and Its Impact on Investment Inefficiency

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study aims to establish a new measurement standard for quantifying Corporate Environmental Responsibility (CER) information and activities disclosed by enterprises and to examine the relationship between CER and investment inefficiency (IIE), with a specific focus on the mediating role of information asymmetry (IA).
Yadong Wang   +2 more
wiley   +1 more source

COVID‐19, Board of Directors and Pessimism in Annual Reports: An Intention to Mitigate Litigation Risk

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the impact of corporate COVID‐19 disclosure on the negative tone (pessimism) in annual reports. We also investigate how board size and board independence influence pessimism in annual reports. Using a U.K. sample from 2020, we employ various techniques to explore the COVID‐19 disclosure‐pessimism nexus.
Khaldoon Albitar   +3 more
wiley   +1 more source

Empowering Women to Lead Cybersecurity: The Effect of Female Executives on Disclosure Sentiment

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the impact of gender diversity (i.e., the presence of female executives on corporate boards) on the sentiment of cybersecurity information disclosure, including its likelihood, magnitude, and tone. We develop a unique dataset providing an extensive view of the development and evolution of cybersecurity‐related ...
Marwa Elnahass   +2 more
wiley   +1 more source

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