Results 141 to 150 of about 16,081,777 (274)

How Does Mandated Non‐Financial Disclosure Affect Corporate Cash Holdings? Evidence From the CSR Disclosure Mandate in China

Economics &Politics, EarlyView.
ABSTRACT We examine whether and how mandatory non‐financial disclosure affects corporate cash holdings. Using a panel data set of Chinese A‐share listed firms from 2005 to 2012 and exploiting the introduction of mandatory corporate social responsibility (CSR) disclosure for a subset of firms as a quasi‐natural experiment, we find that firms subject to ...
Adrian Cheung, Tianpei Luo, Siwen Song
wiley   +1 more source

Pressure‐Driven Cash Holdings Under Biodiversity Risk

European Financial Management, EarlyView.
ABSTRACT This study examines how biodiversity risk affects corporate cash holdings and the mechanisms shaping this relationship. We find that firms facing higher biodiversity risk significantly increase cash reserves. Internal CSR governance and external institutional pressures both reinforce precautionary cash policies, highlighting the importance of ...
Kangding Wang, Tongbin Xu, Min Yang
wiley   +1 more source

Unveiling Employee Moral Voice in Vietnam’s Public Sector: An Integration of Ethical Leadership and Behavioral Integrity

SAGE Open
This study presents a groundbreaking exploration of the nexus between Ethical Leadership (ETL) and Moral Voice (MV) in Vietnam’s public sector, a context that has been underexplored in existing literature.
Minh-Tri Ha, Bao-Son Doan
doaj   +1 more source

The Effect of Traffic Congestion on Labour Investment Efficiency

European Financial Management, EarlyView.
ABSTRACT The study examines the effects of headquarters‐city traffic congestion on labour investment efficiency. The results indicate that firms headquartered in congested cities may engage in inefficient labour investment decisions. Further analysis indicates that the inefficiency is associated with both overinvestment and underinvestment in labour ...
Rajib Chowdhury
wiley   +1 more source

Do Rivals' Trade Secret Protections Affect a Firm's Trade Credit? Evidence From the Inevitable Disclosure Doctrine

European Financial Management, EarlyView.
ABSTRACT Using the staggered adoption of the Inevitable Disclosure Doctrine (IDD) across U.S. states, this study examines whether legal protection of trade secrets granted to a firm's rivals affects the firm's trade credit when it is not similarly protected.
Yi Shi, Haiyan Jiang
wiley   +1 more source

Mergers and Acquisitions as Navigators of Climate Policy Shocks: Evidence from the NOx Budget Trading Program

Financial Management, EarlyView.
ABSTRACT We examine how mergers and acquisitions (M&As) enable firms to adapt to climate policy shocks. Exploiting the adoption of the Nitrogen Oxides (NOx) Budget Trading Program (NBP) across US states as an exogenous shock, we find that firms with NOx‐emitting plants subject to the NBP are more likely to engage in M&As, particularly through vertical ...
Samer Adra, Yang Gao, Malika Hamadi, Jiayi Yuan   +3 more
wiley   +1 more source

Intangible Value Creation Through Teamwork

Financial Management, EarlyView.
ABSTRACT Using a sample of US firms from 1993 to 2023, comprising 38,502 firm‐year observations, we find that collaboration culture positively correlates with intangible value creation. We identify corporate innovation and human capital as the mechanisms via which collaboration correlates with intangible value creation.
Sagarika Mishra, Dinh Hoang Bach Phan, Vuong Thao Tran   +2 more
wiley   +1 more source

Do Transparent Firms Generate Greener Ideas? ESG and Green Patents in China

Financial Review, EarlyView.
ABSTRACT Using Patent Application Data from the State Intellectual Property Office of China, we examine the relationship between ESG information disclosure and firms' environmental innovation, using more than 3500 listed firms. Methodologically, we develop a micro‐founded structural model, which maps directly to relevant empirical regressions.
Athanasios Andrikopoulos, Panayotis G. Michaelides, Guanxia Xie   +2 more
wiley   +1 more source

How Does the Regional ESG Context Drive the ESG Preferences of Retail Investors?

Financial Review, EarlyView.
ABSTRACT Based on a large and representative sample of Italian adults, the paper investigates the determinants of retail investors’ environmental, social, and governance (ESG) preferences. Unlike previous literature, the study explicitly focuses on the role of the regional ESG context, which appears important in shaping these preferences.
Evita Allodi, Doriana Cucinelli, Maria Gaia Soana   +2 more
wiley   +1 more source

The impact of job burnout on public service motivation and the moderating role of perceived organizational support: a survey among resident work team members in Chinese villages. [PDF]

Front Psychol
Zhu Z, Shao L, Zou H, Xu W, Sheng Y.
europepmc   +1 more source