Results 241 to 250 of about 4,304,794 (278)
Accounting &Finance, EarlyView.ABSTRACT This study examines the negative effect of earnings pressure (EP) on corporate environmental, social, and governance (ESG) performance and explores governance mechanisms that can address this problem. Drawing on behavioural agency theory and incorporating insights from resource allocation theory and agency theory, this paper identifies the key
Sha Tang +2 more
wiley +1 more source
Foreign ownership, subjective willing, and internal control level. [PDF]
HeliyonYi Y, Yao Q, Su W.
europepmc +1 more source
Accounting &Finance, EarlyView.ABSTRACT This study investigates the relationship between gender diversity in senior corporate positions and environmental, social and governance (ESG) initiatives, alongside their impact on corporate financial performance across European Union companies.
Paolo Saona, Laura Muro
wiley +1 more source
How does the supervision effect affect the firm's performance in Taiwanese stock market? [PDF]
PLoS OneHsieh TY, Lin TY, Li F, Tien CY.
europepmc +1 more source
Brand Capital and Leverage Adjustments
Accounting &Finance, EarlyView.ABSTRACT Using a sample of U.S. firm‐year observations, we document a positive association between brand capital and the speed of leverage adjustment. This relationship is stronger among firms that exhibit greater opacity in their information disclosure, weaker governance, and more rigid financial constraints.
Tongxia Li, Chun Lu, Lei Xu, Bo Yu
wiley +1 more source
Mitigating policy uncertainty: What financial markets reveal about firm‐level lobbying
American Journal of Political Science, EarlyView.Abstract Elections can lead to substantial policy changes and, thus, are a significant source of risk. Firms can respond to such policy uncertainty by lobbying, but it is hard to quantify whether they do so and, if so, how much lobbying benefits them. We construct a new dataset and leverage investors’ expectations of variability in stock returns in the
Kristy Buzard +2 more
wiley +1 more source
Conservation Biology, EarlyView.Abstract Reversing ongoing biodiversity loss requires effectively managing anthropogenic threats. Although conservation actions can mitigate these threats, prioritizing and targeting such actions remain challenging because species respond differently depending on the nature of the threats and their biological traits.
Camila Guerrero‐Pineda +3 more
wiley +1 more source
Skill and Strategy: How Managerial Ability Drives Working Capital Efficiency. [PDF]
F1000ResRoy P +5 more
europepmc +1 more source
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue We investigate whether a quasi‐official minority shareholder, the China Securities Investor Services Center (CSISC), affects firms' investor relations management when it actively exercises its shareholder rights in listed firms. Research Findings/Insights We employ a machine learning–based algorithm to estimate response
Karel Hrazdil, Jiyuan Li, Xiang Zhang
wiley +1 more source
Strategic Implications of Board Interlocks: A Literature Review and Future Research Agenda
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue Board interlocks, stemming from directors' concurrent board appointments, have been viewed as a double‐edged sword that can generate both positive and negative effects, hinging on strategic outcomes and a multitude of contextual variables.
Joyce C. Wang
wiley +1 more source