Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INITIAL RETURN PADA PERUSAHAAN NON KEUANGAN YANG MELAKUKAN INITIAL PUBLIC OFFERING (IPO) DI BEI PERIODE 2010-2015 [PDF]
, 2017 This research aims to analyze the influence of Return On Asset (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), Size and Proceed to Initial Return (IR) non-financial companies in Indonesia Stock Exchange during 2010-2015. The number of sample used
HARYANTO , A Mulyo, NURYASINTA, Amalia
core
Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions
Business Strategy and the Environment, EarlyView.ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano +3 more
wiley +1 more source
Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Return Saham Perusahaan Manufaktur Di BEI
Jurnal Akuntansi Keuangan dan Bisnis, 2019 Penelitian ini bertujuan untuk menganalisis pengaruh rasio profitabilitas (Return on Asset / ROA), likuiditas (Quick Ratio / QR), leverage (Debt to Equity Ratio / DER) terhadap return saham.
Neni Marlina Br purba
doaj +1 more source
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 +5 more
wiley +1 more source
Pengaruh Kinerja Keuangan terhadap Tingkat Bagi Hasil Deposito Mudharabah dan Tingkat Pengembalian Ekuitas pada Bank Umum Syariah di Indonesia [PDF]
, 2014 This research aims to determine the impact of profitability levels, financing levels, and efficiency levels to return on mudharabah deposit and return on equity.
Nasir, M. (Mohamad), Nur, M. I. (Moh)
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
Analisis Pengaruh CAR, BOPO, dan LDR terhadap ROA pada Bank Perkreditan Rakyat di Kota Palembang [PDF]
Skripsi ini bertujuan untuk menguji pengaruh CAR, BOPO dan LDR terhadap ROA pada Bank Perkreditan Rakyat di Kota Palembang. Populasi dan dalam penelitian ini adalah Bank Perkreditan Rakyat di Kota Palembang yaitu sebanyak 11 Bank Perkreditan Rakyat dan ...
Erfendi, Erfendi +2 more
core
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Manufaktur yang Listed di BEI Tahun 2008 – 2011) [PDF]
, 2013 Firm Value is one of the factors are considered by investors for making investment decisions. Research of the factors that affect the firm value being researched by Dossugi (2011), Hermawati (2011), Sulistyawan (2005), and Jatismara (2011) still shows ...
ALIVIA, Natasha Rizky, CHABACHIB, M
core
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 +2 more
wiley +1 more source