Using China’s CET policy as a quasi-natural experiment, we systematically investigated the mechanism that how the CET schemes promote companies’ green innovation from the perspective of price-induced, R&D-induced, or learning-induced technological change, and the perfection of market system....

This study examined audit committee qualities, gender and ethnic diversity on abating corporate fraud in Nigeria. This study aimed at investigating the influence of qualities like the audit committee size, frequency of the audit committee meetings, gender and ethnic diversity on the mitigation...

The green credit policy plays a vital role in promoting enterprise upgrading. Using a thirteen year panel data of listed companies in China (2007 2019), this study uses the difference in differences (DID) method to examine the effects of the Green Credit Guidelines in 2012 GCG2012 ) on the firm...

With the proliferation of technology, the success of modern firms highly depends upon the new technologies that facilitate new commercial opportunities and improve business processes. Therefore, it is vital to investigate how Enterprise Resource Planning (ERP) systems improve business...

The study examines the impact of corporate social responsibility (CSR) activity on the firm market value, in particular, market capitalization of tour operators listed on Chinese stock markets. This study employs panel data analysis methods to examine endogeneity concerns in observational data....

This paper aims to discuss the digitalization of European listed companies in the context of the European Green Deal. The digital transformation can support companies in the field of corporate social responsibility, particularly in terms of environmental protection. Companies' digitalization may...

There was a significant increase in the number of women on executive boards of large companies in Germany from 2020 to 2021 after years of slow progress: In fall 2021, there were 139 women on the executive boards of the 200 largest companies, 38 more than in 2020. This is an increase of a good...

This second report in the DIW Berlin Women Executives Barometer 2022 explores the designs and effects of gender quotas across Europe, coming to the conclusion that they are an effective instrument for increasing the share of women in top positions at large companies. Furthermore, the quotas...

This study examines the relationship between corporate real estate (CRE) holdings and stock returns before and after the Global Financial Crisis (GFC). We find that (1) the United States and the United Kingdom show a negative relationship before the GFC and positive after the GFC. (2) Firms that...