Sustainability Incentives and Value Creation in Corporate Acquisitions
ABSTRACT Using an extended international sample of domestic and cross‐border mergers and acquisitions (M&A), this paper provides the first comprehensive examination of the role of ESG‐linked executive compensation in the market for corporate control.
Athanasios Tsekeris
wiley +1 more source
The impact of the centralized volume-based procurement policy on Chinese pharmaceutical manufacturing firms' R&D investment: A difference-in-differences approach. [PDF]
Qiu F, Chen S, Li Y, Wang X, Zhu M.
europepmc +1 more source
Effects of Corporate Greenwashing on Firm Value in China
ABSTRACT In response to rising public expectations for corporate environmental sustainability, instances of greenwashing have emerged as firms seek to alleviate regulatory pressure and mitigate reputational risks. This study examines the nonlinear economic consequences of corporate greenwashing by analyzing panel data from A‐share listed firms in China
Run Kong, Byungkwon Lim, Hyang Mi Choi
wiley +1 more source
ESG and corporate performance: The moderating role of government subsidies and mediating effect of analyst coverage in Chinese A-share listed companies. [PDF]
Tang C, Guo X, Li X.
europepmc +1 more source
Using 10-K text to gauge COVID-related corporate disclosure. [PDF]
Dutta S +4 more
europepmc +1 more source
ABSTRACT This paper examines whether institutional ownership with different investment horizons is related to corporate breakthrough innovation, using panel data of Chinese A‐share listed firms from 2014 to 2023. Long‐term institutional ownership is positively and significantly associated with breakthrough innovation, while short‐term institutional ...
He Zeng +3 more
wiley +1 more source
Skill and Strategy: How Managerial Ability Drives Working Capital Efficiency. [PDF]
Roy P +5 more
europepmc +1 more source
ABSTRACT The presumptive standards approach to environmental flows offers a method to develop interim guidelines for ecological and social‐cultural flow needs. The approach is based on deriving acceptable percent‐of‐flow limits based on naturalised flows (the absence of depletion or alteration of flow), and it can be an effective precursor to a full ...
Jennifer Lento +6 more
wiley +1 more source
Are companies responding to minimum wage increases by reducing corporate social responsibility? [PDF]
Wang H, Zhang T, Wang X.
europepmc +1 more source
Beyond Compliance: Corporate Governance and the Paradox of Gender Equality: Evidence From EU Firms
ABSTRACT The UN Sustainable Development Goal (SDG) 5 on gender equality is central to the European Union's sustainability and corporate governance agenda. While recent EU regulations have intensified expectations around board gender diversity (BGD) and social disclosure, the organisational drivers through which governance quality translates into ...
Suzan Dsouza +2 more
wiley +1 more source

