Results 81 to 90 of about 26,344 (270)

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan   +2 more
wiley   +1 more source

The Effect of Macroeconomic Variables on Tobin’s Q Indicator in the Agro-based Companies (Case Study: Sugar Industry)

open access: yesمجله اقتصاد و توسعه کشاورزی, 2015
Developing countries, including Iran, have a high degree of volatility of macroeconomic variables. Fluctuations inex change rate, bank interest rate and inflation rate can create insecure environment for in vestorsin Iran.
hosein mohammadi, F. Shabanian, A. Kaseb
doaj  

AGENCY COSTS AND THE SIZE DISCOUNT: EVIDENCE FROM ACQUISITIONS [PDF]

open access: yes
Many scholars have found a negative relationship between a firm’s size and its value, as measured by Tobin’s q. This result is called the size discount.
Offenberg, David
core  

Pengaruh Board Diversity terhadap Bank Performance (Studi pada Perbankan Go Public di ASEAN) [PDF]

open access: yes, 2016
Keanekaragaman board merupakan salah satu isu yang terkait dengan tata kelola perusahaan. Keanekaragaman board mempengaruhi komposisi board yang akan mempengaruhi implementasi tata kelola perusahaan.
IZDIHAR, REGIA NURUL
core  

Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo   +4 more
wiley   +1 more source

The Equity Risk Premium and the Required Share Returns in a Tobin’s q Model. [PDF]

open access: yes
Based on the Tobin’s q principle this paper shows that earnings per unit of capital and the output capital ratio are excellent measures of the required share returns because they are only temporarily affected by earnings shocks but are driven permanently
Jakob B. Madsen
core  

The Q-Theory of IPOs [PDF]

open access: yes, 2003
We find that new firms’ real investment responds much more elastically to aggregate Tobin’s Q than does that of established firms. On the financial side, IPOs respond more elastically to Tobin’s Q than seasoned offerings of securities.
Jovanovic, Boyan, Rousseau, Peter L.
core  

Using DSGE and Machine Learning to Forecast Public Debt for France

open access: yesJournal of Forecasting, EarlyView.
ABSTRACT Forecasting public debt is essential for effective policymaking and economic stability, yet traditional approaches face challenges due to data scarcity. While machine learning (ML) has demonstrated success in financial forecasting, its application to macroeconomic forecasting remains underexplored, hindered by short historical time series and ...
Emmanouil Sofianos   +4 more
wiley   +1 more source

Oil Futures Prices, Inflation Expectations, and Bond Risk Premiums

open access: yesJournal of Futures Markets, EarlyView.
ABSTRACT By decomposing West Texas Intermediate futures price changes into structural supply and demand shocks, this paper shows that dissecting the oil price significantly improves inflation forecasts. Empirically, demand‐driven shocks predict a negative real bond risk premium but a positive inflation risk premium; these opposing effects result in an ...
Haibo Jiang
wiley   +1 more source

AI-driven insights into working capital strategies: An application on Borsa Istanbul

open access: yesBorsa Istanbul Review
This study employs machine learning and explainable artificial intelligence to examine the impact of working capital strategies—aggressive, moderate, and conservative—on Tobin's Q and EBITDA (earnings before interest, taxes, depreciation, and ...
Yunus Emre Akdogan
doaj   +1 more source

Home - About - Disclaimer - Privacy