Results 41 to 50 of about 22,624 (248)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi +3 more
wiley +1 more source
Faktor Internal dan Eksternal yang Memengaruhi Underpricing pada Saat IPO di Bursa Efek Indonesia
Jurnal Aplikasi Bisnis dan Manajemen, 2018 This study aims to examine the variables that influenced the underpricing stock price when the company put its initial public offering in Indonesia Stock Exchange of the 2010-2015 period.
Kemas Nurcholish Thoriq +2 more
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores how corporate environmental, social, and governance (ESG) performance affects equity misvaluation and how country‐level factors—national culture, environmental performance indicators, and world governance indicators (WGIs)—moderate the relationship between corporate ESG performance and misvaluation.
Xinyu Wang +4 more
wiley +1 more source
Accruals quality, underwriter reputation, and corporate bond underpricing: Evidence from China
China Journal of Accounting Research, 2017 This study examines the relationship between accruals quality and the underpricing of corporate bonds in China and how underwriter reputation affects this relationship. We find that (1) accruals quality is negatively associated with the magnitude of bond
Si Xu, Guangming Gong, Xun Gong
doaj +1 more source
Who knows what when? : The information content of pre-IPO market prices : [Version March/June 2002] [PDF]
, 2002 To resolve the IPO underpricing puzzle it is essential to analyze who knows what when during the issuing process. In Germany, broker-dealers make a market in IPOs during the subscription period.
Löffler, Gunter +2 more
core
Do Fossil Fuel Subsidies Crowd Out Health Expenditure? A Country‐Level Longitudinal Analysis
Health Economics, EarlyView.ABSTRACT Annually, countries allocate hundreds of millions of dollars to subsidize fossil fuels, often at the expense of public health and environmental sustainability. This undermines progress toward Sustainable Development Goals (SDG) 3 (Good Health and Well‐Being) and 13 (Climate Action).
Judite Gonçalves +6 more
wiley +1 more source
Toward a process theory of entrepreneurship: revisiting opportunity identification and entrepreneurial actions [PDF]
, 2015 This dissertation studies the early development of new ventures and small business and the entrepreneurship process from initial ideas to viable ventures. I unpack the micro-foundations of entrepreneurial actions and new ventures’ investor communications
Hwang, Chiung-Yi
core +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates how ESG rating divergences and climate transition risks jointly influence portfolio performance. Using a newly constructed composite Environmental (E) score derived from principal component analysis (PCA) across three leading ESG providers (Eikon, RobecoSAM, Sustainalytics), we build industry‐adjusted portfolios for 389
Ahmed Bouteska +2 more
wiley +1 more source
Relationship between Conservatism and Underpricing Initial Public Offerings in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2014 This study investigates whether and how accounting conservatism impacts on underpricing the Initial Public Offerings (IPOs) in the Tehran Stock Exchange. The market-adjusted abnormal return of firms for the first trading month has been taken as proxy for
Sasan Mehrani, Mojteba Safipour Afshar
doaj +1 more source
Do Financial Analysts Penalize Excessive Growth? Evidence From IPOs
Strategic Change, EarlyView.ABSTRACT This paper investigates the impact of growth rates on analyst recommendations for European firms that underwent an IPO between 2015 and 2020. Drawing from signaling theory, which posits that IPO firms emit signals to the market through their growth rates, we explore how growth in employment and sales influences analysts, who play a key role as
Hassan Raza Kazmi, Vivien Lefebvre
wiley +1 more source