Search Results - subject:"voluntary Disclosure"

Beyer, Andreas; Dautovic, Ernest - 2025

This paper explores the impact of bank transparency on market efficiency by comparing banks that disclose supervisory capital requirements to those that remain opaque. Due to the informational content of supervisory capital requirements for the market this opacity might hinder market efficiency....

Persistent link: https://www.econbiz.de/10015339637

Decoding the impact of firm-level ESG performance on financial disclosure quality

Ferdous, Lutfa Tilat; Rana, Tarek; Yeboah, Richard - In: Business strategy and the environment 34 (2025) 1, pp. 162-186

Persistent link: https://www.econbiz.de/10015357213

Common ownership and investor-focused disclosure : evidence from ESG financial materiality

Schiehll, Eduardo; Kolahgar, Sam - In: Business strategy and the environment 34 (2025) 1, pp. 497-515

Persistent link: https://www.econbiz.de/10015357283

Corporate anti-corruption disclosure and corporate sustainability performance in the United Kingdom : does sustainability governance matter?

Gerged, Ali Meftah; Salem, Rami; Ghazwani, Musa - In: Business strategy and the environment 34 (2025) 2, pp. 2589-2606

Persistent link: https://www.econbiz.de/10015357994

Are environmentally sensitive firms more likely to release corporate environmental disclosures? : evidence from environmental risk management

Chung, Chune Young; Kim, Incheol; Yang, Rong - In: Business strategy and the environment 34 (2025) 3, pp. 3338-3359

Persistent link: https://www.econbiz.de/10015358132

Readiness for mandatory climate-related disclosures : a tri-jurisdictional analysis of governance attributes in Australia, New Zealand and the United Kingdom

Moses, Olayinka; Bui, Binh; Houqe, Muhammad; Borghei, Zahra - In: Business strategy and the environment 34 (2025) 3, pp. 3739-3763

Persistent link: https://www.econbiz.de/10015358293

NGO activism and anti-corruption disclosures : an empirical study of emerging economy multinational companies

Islam, Shah Md Taha; Islam, Muhammad Azizul; Khan, Zaheer - In: British journal of management 36 (2025) 1, pp. 443-460

Persistent link: https://www.econbiz.de/10015359535

Board-level governance and corporate social responsibility : a meta-analytic review

Hussain, Nazim; Khan, Sana Akbar; Nguyen, Duc Khuong; … - In: Journal of economic surveys 39 (2025) 1, pp. 3-31

Persistent link: https://www.econbiz.de/10015372198

Does corporate digital transformation improve capital market transparency? : evidence from China

Gao, Bin; Qin, Mimi; Xie, Jun - In: The North American journal of economics and finance : a … 76 (2025), pp. 1-16

Persistent link: https://www.econbiz.de/10015372576

Detecting corporate ESG performance : the role of ESG materiality in corporate financial performance and risks

Yang, Sharon S.; Huang, Jr-Wei; Chen, Hong-Yi; Tsay, … - In: The North American journal of economics and finance : a … 76 (2025), pp. 1-20

Persistent link: https://www.econbiz.de/10015372590

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