Results 141 to 149 of about 491 (149)

Climate Regulation and ESG Disclosure in Maritime Transport

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT This paper investigates whether climate policy signals influence ESG disclosure quality in maritime transport, a capital‐intensive industry responsible for roughly 3% of global CO₂ emissions. Using panel data from 126 listed shipping firms between 2009 and 2023, we construct an author‐based disclosure quality index and treat the IMO's 2018 ...
Xakousti Afroditi Merika   +1 more
wiley   +1 more source

Pressure‐Driven Cash Holdings Under Biodiversity Risk

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT This study examines how biodiversity risk affects corporate cash holdings and the mechanisms shaping this relationship. We find that firms facing higher biodiversity risk significantly increase cash reserves. Internal CSR governance and external institutional pressures both reinforce precautionary cash policies, highlighting the importance of ...
Kangding Wang, Tongbin Xu, Min Yang
wiley   +1 more source

Intangible Value Creation Through Teamwork

open access: yesFinancial Management, EarlyView.
ABSTRACT Using a sample of US firms from 1993 to 2023, comprising 38,502 firm‐year observations, we find that collaboration culture positively correlates with intangible value creation. We identify corporate innovation and human capital as the mechanisms via which collaboration correlates with intangible value creation.
Sagarika Mishra   +2 more
wiley   +1 more source

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