Results 231 to 240 of about 4,304,794 (278)
Sustainable Development, EarlyView.ABSTRACT Corporate sustainability in the Global South unfolds under heterogeneous institutional conditions, where firms face simultaneous pressures from global ESG standards and local governance constraints. This study examines the relationship between ESG‐aligned environmental practices and corporate financial performance, considering the moderating ...
Paulo Sérgio Reinert +3 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study applies an agency‐theoretical lens to examine how investor heterogeneity, specifically institutional, foreign, and domestic ownership, influences corporate social responsibility (CSR) performance. Drawing on extensions of classical agency theory that account for heterogeneous shareholder preferences and principal‐principal conflicts,
Maximilian Focke
wiley +1 more source
Beyond Biodiversity Exposure: How Firms Create Value Through SDG 15 Engagement
Sustainable Development, EarlyView.ABSTRACT Biodiversity loss is no longer a distant ecological concern but an immediate economic reality and it is now a critical dimension of firm‐level risk. At the same time, global sustainability frameworks such as SDG 15: Life on Land call for urgent corporate action to protect and restore terrestrial ecosystems.
Post Raj Pokharel
wiley +1 more source
Peer effect of environmental information disclosure behavior in China:Empirical test based on "Real green" and "Fake green". [PDF]
HeliyonGu C, Shen M.
europepmc +1 more source
Thunderbird International Business Review, EarlyView.ABSTRACT This study investigates the relationship between Corporate Social Responsibility (CSR) and firm performance using panel data from 716 Chinese firms listed on the Shanghai and Shenzhen Stock from 2013 to 2019. It further examines the role of management innovation, specifically marketing intensity, in moderating the CSR–financial performance ...
Freeman Brobbey Owusu +4 more
wiley +1 more source
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
Abacus, EarlyView.The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
wiley +1 more source
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
The impact of accounting conservatism on enterprise innovation investment. [PDF]
HeliyonZou W, Othman A.
europepmc +1 more source
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source