Results 251 to 260 of about 385,078 (352)

Institutional Ownership Stability and Real Earnings Management

, 2015
Hamid Sakaki, Dave O. Jackson, Surendranath Rakesh Jory   +2 more
openalex   +1 more source

Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang, Siyu Shen, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

The HIV Epidemic in the United States - Epidemiological Projections and Public Economic Impact of Achieving Zero Transmission Goals. [PDF]

Clinicoecon Outcomes Res
Copeland C, Martins R, Thaliffdeen R, Kotsopoulos N, Jarrett J, Chaudhari P, Mordi U, Postma MJ.   +7 more
europepmc   +1 more source

Tariffs, Trade Wars, and Earnings Strategies: A Comparative Analysis of Real Earnings Management in the United States and China [PDF]

Israfil Bangash
openalex   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Renting royalties: How the assetization of music copyrights contributes to inequality for musicians. [PDF]

Media Cult Soc
Kaye DBV.
europepmc   +1 more source

The effect of leverage increases on real earnings management

, 2009
Irina Zagers-Mamedova
openalex   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

TARFA: A Novel Approach to Targeted Accounting Range Factor Analysis for Asset Allocation. [PDF]

Entropy (Basel)
de Leon JJ, Medda F.
europepmc   +1 more source

Venture Funding: Signals of Environmental Orientation and Their Interplay With Investor‐ and Country‐Level Characteristics

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore, Corinna Vera Hedwig Schmidt, Steffen Strese   +2 more
wiley   +1 more source