Environmental, Social and Governance Factors have become more important against the ongoing uncertainty in the financial environment. All of these factors emphasize having a sustainable business style, also known as value investing in stock market parlance. ESG factors focus on risk mitigation,...

The results reveal significant evidence of herding in the overall, bearish, and extended crisis market phases during extreme downturns, while the magnitude of market returns in the tail distribution is considered. Asymmetric herding behavior is more pronounced and prevalent, conditioned by...

Berufsfeld Investor Relations – Ziele, Grundsätze und Informationspolitik -- Neue Qualität nichtfinanzieller Berichterstattung bei großen börsennotierten Unternehmen -- Ermittlung und Messung nichtfinanzieller Leistungsindikatoren innerhalb der Finanzkommunikation –Eine Analyse der...

This paper finds that less favorable investor sentiment is associated with a higher level of audit-related job postings, driven by reduced corporate reputation, increased investor attention and greater regulatory pressure. Furthermore, the impact of investor sentiment on audit-related job...