Results 231 to 240 of about 12,543 (285)

Do Shared Auditors Facilitate Follow‐on Innovation?

Journal of Accounting Research, Volume 64, Issue 1, Page 477-514, March 2026.
ABSTRACT We investigate whether shared auditors promote the dissemination of innovative knowledge among their clients, thereby fostering follow‐on innovation. We find that a company cites more patents from another company when they are audited by the same audit office.
XUAN TIAN, JIAWEN YAN, LUO ZUO
wiley   +1 more source

Director Network and Corporate Digital Technology Innovation: The Role of Resource and Peer Effects

Economics &Politics, Volume 38, Issue 1, Page 122-141, March 2026.
ABSTRACT This study explores how the director network (DN) influences corporate digital technology innovation (CDTI) by considering resource and peer effects. Focusing on Chinese listed enterprises, our results reveal that enterprises with higher director network centrality (DNC) achieve greater CDTI. Moreover, peers' CDTI boosts the focal enterprise's
Jingmiao Li, Dehong Liu, Ella Guangxin Xu   +2 more
wiley   +1 more source

Investment, Tobin's q, and Interest Rates

, 2013
Xioaji Lin, Chong Wang, Neng Wang, Jinqiang Yang   +3 more
openaire   +1 more source

Evaluating ESG effects on firm's technical efficiency with robust nonparametric frontiers: Insights from Asia

International Transactions in Operational Research, Volume 33, Issue 2, Page 1052-1073, March 2026.
Abstract This study examines how environmental, social, and governance practices impact firms' technical efficiency, focusing on operational capabilities often overlooked in financial performance measures. Using a nonparametric frontier analysis with robust order‐m estimators, we analyzed 6033 firms across Asia from 2015 to 2022.
Maria Arsenopoulou, Michail Nerantzidis, Themistokles G. Lazarides, Evdokia Tsifora   +3 more
wiley   +1 more source

The impact of accounting conservatism on enterprise innovation investment. [PDF]

Heliyon
Zou W, Othman A.
europepmc   +1 more source

Sustainability Reporting and External Assurance: Evidence From UK Listed Firms

Business Strategy and the Environment, Volume 35, Issue 2, Page 1684-1711, February 2026.
ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh, Wael Hadid, Lei Chen, Akrum Helfaya   +3 more
wiley   +1 more source

Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context

Business Strategy and the Environment, Volume 35, Issue 2, Page 1610-1626, February 2026.
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli, Pier Luigi Marchini, Dalila Baldini   +2 more
wiley   +1 more source

How does the supervision effect affect the firm's performance in Taiwanese stock market? [PDF]

PLoS One
Hsieh TY, Lin TY, Li F, Tien CY.
europepmc   +1 more source

Circular Economy: A Pathway to Integrated Value Creation for Business and Society

Business Strategy and the Environment, Volume 35, Issue 2, Page 2989-3017, February 2026.
ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro, Isabel‐María García‐Sánchez   +1 more
wiley   +1 more source