Results 121 to 130 of about 491 (149)

Firm Financial Performance: Disentangling the Corporate Gender Diversity as Driver of ESG Disclosure in EU Companies

open access: yesAccounting &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

Brand Capital and Leverage Adjustments

open access: yesAccounting &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

Theories of Interest and Their Relation to the Gesell–Keynes Theory

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT We consider theories of interest as they relate to what we will call the Gesell‐Keynes (GK) theory which is essentially a real theory of capital accumulation with a monetary constraint that arises because of a liquidity return on holding money.
Ahmed Anwar
wiley   +1 more source

Government Credit Support and Post‐Policy Spillovers in Bank Lending: Evidence from Korea During COVID‐19*

open access: yesAsia-Pacific Journal of Financial Studies, EarlyView.
Abstract This paper examines whether Korea's COVID‐19 credit support programs generated spillover effects on bank lending to riskier firms. While banks extended relatively more credit to riskier eligible SMEs during the policy period (2020), lending to riskier non‐eligible firms also increased in the post‐policy period (2021–2022), indicating a ...
Munbak Choe, Joon Chae
wiley   +1 more source

Mitigating policy uncertainty: What financial markets reveal about firm‐level lobbying

open access: yesAmerican 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

Improving efficiency in conservation planning by modeling species‐specific responses to threat abatement

open access: yesConservation 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

How Reelection Pressure Shapes Directors' Commitment to Stakeholders: Evidence From Majority Voting Legislation

open access: yesCorporate Governance: An International Review, EarlyView.
ABSTRACT Research Question/Issue Director reelection pressure strengthens directors' accountability to shareholders, yet its implications for stakeholder‐oriented engagement, such as corporate sustainability, remain theoretically ambiguous and empirically underexplored.
Zhe Li, Bo Wang
wiley   +1 more source

The Governance Role of Quasi‐Official Shareholder Activism: Evidence From Firm–Investor Communication in China

open access: yesCorporate 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

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