Investor Perception of ESG in Earnings Calls
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Optimizing sleep scheduling in wireless sensor networks via node utility and critical target prioritization. [PDF]
Wu J, Tian S, Qi X, Cai Z, Wang P.
europepmc +1 more source
ABSTRACT This paper investigates innovative financing strategies to mobilise private capital for climate adaptation, emphasising Hong Kong's role in advancing efforts across Southeast Asia. Using expert interviews and case studies, it addresses two key questions: which financial instruments can strengthen public–private collaboration, and what best ...
Laurence L. Delina +5 more
wiley +1 more source
The impact of urban low-carbon incentive policy on enterprise transformation and upgrading: Evidence from a quasi-natural experiment in China. [PDF]
He Y, Yang M.
europepmc +1 more source
ABSTRACT The necessary environmental transition involves a substantial challenge for micro, small, and medium‐sized enterprises (MSMEs). Moreover, in the Ibero‐American context, it is even more challenging. Our study aims to shed light on the scarce and inconclusive evidence in this regard, analyzing the influence of digitalization, given its inclusion
José Antonio Clemente‐Almendros +2 more
wiley +1 more source
The impact of data protection laws on Chinese digital cross-border mergers and acquisitions: A quasi-natural experiment based on the EU's general data protection regulation. [PDF]
Yu M, Ye X.
europepmc +1 more source
ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
How does the climate risk affect the firm growth: Evidence from China. [PDF]
Zhang Y, Li Z.
europepmc +1 more source
Effects of Interventions to Improve Access to Financial Services for Micro, Small, and Medium-Sized Enterprises in Low- and Middle-Income Countries: An Evidence and Gap Map. [PDF]
Dela Cruz NAO +5 more
europepmc +1 more source
Rethink context engineering using an attention-based architecture. [PDF]
Yin Y.
europepmc +1 more source

