Results 71 to 80 of about 1,787 (258)

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen, Yaman O. Erzurumlu, Giray Gozgor   +2 more
wiley   +1 more source

When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li, Bo Zhang, Zhang‐Hangjian Chen, Hafiz Hoque   +3 more
wiley   +1 more source

Critical Success Factors and Stakeholder Influence for Environmental, Social and Governance Assessment and Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have drawn substantial attention by investors in recent years. ESG factors have been considered by investors to create greater wealth and better investment decisions and opportunities. However, there are ambiguities about ESG assessment and reporting with issues of transparency and
Caleb Boadi, Robert Osei‐kyei, Vivian W. Y. Tam   +2 more
wiley   +1 more source

Investor sentiment and stock price crash risk: The mediating role of analyst herding

Computers in Human Behavior Reports
This study analyzes the impact of investor sentiment on firm's stock price crash risk by using Chinese A-Share firms data this study assesses the potency and existence of a relationship between crash risk and investor sentiment in the Chinese stock ...
Usman Bashir, Umar Nawaz Kayani, Shoaib Khan, Ali Polat, Muntazir Hussain, Ahmet Faruk Aysan   +5 more
doaj   +1 more source

Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque, Saadia Irfan, Linh Thi Tue Tran   +2 more
wiley   +1 more source

Exploring the impact of customer concentration on stock price crash risk

Humanities & Social Sciences Communications
This paper, rooted in agency theory, explores the intricate relationship between stock price crash risk and customer concentration within the context of Iran, a developing nation.
Mahla Afghahi, Farzaneh Nassirzadeh, Davood Askarany   +2 more
doaj   +1 more source

Do Commodity Prices and Energy Markets Drive Asymmetric Volatility in Biodiversity Finance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines symmetric and asymmetric volatility spillovers among biodiversity finance, commodity prices, and energy markets using daily data from 2019 to 2025. We apply the Diebold–Yilmaz time–domain connectedness model, Baruník–Křehlík frequency–domain decomposition, and an asymmetric spillover framework.
Ijaz Younis, Maqsood Ahmad, Himani Gupta, Kun Su, Waheed Ullah Shah   +4 more
wiley   +1 more source

Non-GAAP Earnings and Stock Price Crash Risk

SSRN Electronic Journal, 2019
We investigate whether non-GAAP earnings disclosures increase stock price crash risk. Consistent with non-GAAP disclosures allowing managers to inflate investors’ perceptions about firm performance, our results indicate that income increasing non-GAAP reporting increases crash risk.
Hsu, Charles Youyang, Wang, Rencheng, Whipple, Benjamin C.   +2 more
openaire   +3 more sources

Climate Adequacy and Market Risk: Are They Related? Empirical Evidence From the European Equity Market Before and After the Adoption of the Paris Agreement

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini, Igor Gianfrancesco, Antonia Patrizia Iannuzzi, Vittorio Dell'Atti   +3 more
wiley   +1 more source

CEO Overconfidence and Stock Price Crash Risk

SSRN Electronic Journal, 2013
AbstractThis study examines the association between chief executive officer (CEO) overconfidence and future stock price crash risk. Overconfident managers overestimate the returns to their investment projects and misperceive negative net present value (NPV) projects as value creating. They also tend to ignore or explain away privately observed negative
KIM, Jeong-Bon, WEN, Zhang, ZHANG, Liandong   +2 more
openaire   +3 more sources