Search Results - subject:"Pledges"

Can common institutional ownership constrain the equity pledges of controlling shareholders? : evidence from Chinese listed companies

Zhou, Fangfang; Chen, Lianghua; Zhao, Libin; Fu, Xiangfei - In: Borsa Istanbul Review 25 (2025) 2, pp. 311-322

The potential risks associated with controlling shareholders' equity pledges pose significant challenges to capital … market stability and development. Therefore, effective mechanisms to constrain equity pledges have become a key focus of … the literature by highlighting factors influencing equity pledges and showing how common institutional ownership reduces …

Persistent link: https://www.econbiz.de/10015337361

Climate management and Paris agreement : a predictive evaluation

Mor, Surender; Aneja, Ranjan; Madan, Sonu - In: Thailand and the world economy 43 (2025) 1, pp. 1-18

The present endeavour attempts to assess the impact of increased carbon emissions on the global mean annual temperature by employing an autoregressive distributed lag model (ARDL) on time series data for 1970-2020. The study aims to predict the expected increase in global mean temperature until...

Persistent link: https://www.econbiz.de/10015373942

Are national climate change mitigation pledges shaped by citizens' climate action preferences? Evidence from globally representative data

Welsch, Heinz - 2024

uses globally representative data from the Global Climate Change Survey to study how countries' emission reduction pledges …' percentage reduction pledges (PRPs) are not significantly related to citizens' mean national willingness to contribute (WTC) to …

Persistent link: https://www.econbiz.de/10015045491

Posted offers with charitable promises : true preferences and strategic behavior

Schwirplies, Claudia; Lange, Andreas - In: Games and economic behavior 146 (2024), pp. 308-326

Persistent link: https://www.econbiz.de/10015135127

Controlling shareholders' equity pledge, litigation risk and corporate ESG performance

Wang, Muyun; Zhang, Ying - In: International review of economics & finance : IREF 95 (2024), pp. 1-8

Persistent link: https://www.econbiz.de/10015141710

Are national climate change mitigation pledges shaped by citizens' climate action preferences? : evidence from globally representative data

Welsch, Heinz - 2024

Persistent link: https://www.econbiz.de/10014577458

Corporate carbon accounting: balance sheets and flow statements

Reichelstein, Stefan - In: Review of Accounting Studies 29 (2024) 3, pp. 2125-2156

Current corporate disclosures regarding carbon emissions lack generally accepted accounting rules. The transactional carbon accounting system described here takes the rules of historical cost accounting for operating assets as a template for generating carbon emissions (CE) statements comprising...

Persistent link: https://www.econbiz.de/10015373206

Corporate carbon accounting : balance sheets and flow statements

Reichelstein, Stefan - In: Review of accounting studies 29 (2024) 3, pp. 2125-2156

Persistent link: https://www.econbiz.de/10015133649

Evaluating long-term low emission development strategies and implications for the remaining global carbon budget

Cruanyes, Clàudia; Alcaraz, Olga; Sureda, Bàrbara - In: Climate policy 24 (2024) 5, pp. 691-705

Persistent link: https://www.econbiz.de/10014557714

Corporate carbon reporting: Improving transparency and accountability

Comello, Stephen; Reichelstein, Julia; Reichelstein, Stefan - 2023

the year 2050. These pledges currently lack a unified measurement and reporting structure, leaving the public unsure about …

Persistent link: https://www.econbiz.de/10014325569