Results 121 to 130 of about 566,599 (326)

Impact of Gender Diversity on Indian Firm’s Financial Performance [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2018
Gender diversity has tremendously gained attention in the corporate world both among policy makers and researchers. This is because it has been believed that gender diverse board brings different perspectives of idea to the board which enhances the firm ...
Racheal Dankwano, Zubair Hassan
doaj  

Property A and exactness of the uniform Roe algebra

open access: yes, 2008
In this short note, prepared for the volume of conjectures to celebrate Guido Mislin's retirement, we outline the conjecture that a uniformly discrete bounded geometry metric space X has property A if and only if the uniform Roe algebra C^?(X ) is ...
Brodzki, Jacek   +2 more
core  

Sustainability Performance and Corporate Risk: Evidence From the Tourism Industry

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the impact of sustainability performance (Refinitiv Environmental, Social, and Governance [ESG] scores) on corporate risk (CR). We apply stakeholder theory and the resource‐based view to an international sample of 247 tourism firms from 2002 to 2018.
Omneya Abdelsalam   +4 more
wiley   +1 more source

The Black‐Box of ESG Scores From Rating Agencies: Do They Genuinely Reflect Sustainability Practices, or Are They Disproportionately Shaped by Financial Performance?

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the environmental, social and governance (ESG) scoring methodologies used by Bloomberg and S&P Global through the lens of Data Envelopment Analysis (DEA). It addresses a notable gap in the literature by identifying the underlying factors that shape ESG scores and providing practical insights for companies seeking to ...
Philipe Balan   +4 more
wiley   +1 more source

Roe v. Wade and American Fertility [PDF]

open access: yes
We consider the effect of abortion legalization on births in the United States. A simple theoretical model demonstrates that the impact of abortion legalization on the birth rate is ambiguous, because both pregnancy and abortion decisions could be ...
David J. Zimmerman   +3 more
core  

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou   +3 more
wiley   +1 more source

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang   +4 more
wiley   +1 more source

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