The impact of ESG scores on the value relevance of fair value hierarchy of financial instruments : evidence from European Banks
G. Di Martino, F. Miglietta, V. Potì
| Year of publication: |
2024
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|---|---|
| Authors: | Di Martino, G. ; Miglietta, F. ; Potì, V. |
| Published in: |
Research in international business and finance. - Amsterdam [u.a.] : Elsevier, ISSN 0275-5319, ZDB-ID 2165501-7. - Vol. 71.2024, Art.-No. 102451, p. 1-17
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| Subject: | Banks | CSR | ESG | fair value hierarchy | value relevance | Corporate Social Responsibility | Corporate social responsibility | Fair-Value-Bilanzierung | Fair value accounting | Bank | IFRS | Nachhaltige Kapitalanlage | Sustainable investment | Hierarchie | Hierarchy |
| Description of contents: | Description [doi.org] |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.ribaf.2024.102451 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015062566