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Silva, Paulo Pereira da - In: Borsa Istanbul Review 22 (2022) 4, pp. 794-811

This study examines whether ESG (environmental, social and governance) disclosure influences firm-specific crash risk. Our main research hypothesis postulates that further information disclosure about ESG activities and risks mitigates crash risk by virtue of lower opacity and information...

Persistent link: https://www.econbiz.de/10013334837

Environmental, social and corporate governance (ESG) on the financial performance of listed mining firms in South Africa

Evans, Dylan; Kramer, Grace Anna; Lanfranchi, Marco; … - In: International journal of business and economic sciences … 16 (2023) 2, pp. 42-52

Purpose: This study aimed to determine the relationship between the environmental, social, and governance factors (ESG) and the financial performance of mining firms within South Africa. Prior research has focussed primarily on the ESG components and lacked further investigation on the...

Persistent link: https://www.econbiz.de/10014496598

Managing crash risks through supply chain transparency : evidence from China

Zhong, Qiming; Song, Qinghua; Lee, Chien-Chiang - In: Financial innovation : FIN 10 (2024), pp. 1-31

Using data on Chinese non-fnancial listed frms covering 2009 to 2022, we explore the efect of supply chain transparency on stock price crash risk. Two proxies for sup‑ ply chain transparency are constructed using the number of supply chain partners' names and the proportion of their...

Persistent link: https://www.econbiz.de/10014547292

Boardroom dynamics : the power of board composition and gender diversity in shaping capital structure

Yakubu, Ibrahim Nandom; Oumarou, Seydou - In: Cogent business & management 10 (2023) 2, pp. 1-19

This study investigates the impact of board composition and gender diversity on capital structure using a dataset comprising 30 publicly traded Ghanaian firms from 2008 to 2018. By employing the system generalized method of moments (GMM) as the analytical technique and controlling for firm size...

Persistent link: https://www.econbiz.de/10014503305

The impact of board gender diversity on capital structure : evidence from the Ethiopian banking sector

Hordofa, Dereje Fedasa - In: Cogent business & management 10 (2023) 3, pp. 1-26

This study examined the influence of gender diversity on capital structure decisions among Ethiopian banks from 2010 to 2022. Clarifying the relationships between board composition and strategic financing choices carries academic and practical significance. Research questions focused on whether...

Persistent link: https://www.econbiz.de/10014506380

The impact of cybersecurity disclosure on banks' performance : the moderating role of corporate governance in the MENA region

Elsayed, Dalia Hussein; Ismail, Tariq; Ahmed, Eman Adel - In: Future Business Journal 10 (2024) 1, pp. 1-15

This study aims to: (1) examine the impact of cybersecurity disclosure on banks' performance and (2) explore whether the existence of a chief risk officer (CRO), an information technology (IT) committee, and a board of directors (BOD)' size moderates the association between cybersecurity...

Persistent link: https://www.econbiz.de/10015410623

Decoding the dynamics of sustainable finance : spillover, risk, and connectivity through a bibliometric lens

Peng, Ke; Munir, Muhammad; Ren, Jifan; Mejri, Mariem - In: International Journal of Financial Studies : open … 13 (2025) 2, pp. 1-46

The field of sustainable finance has grown rapidly in response to escalating climate and economic challenges, yet its intellectual landscape, especially the connectedness between green and traditional financial systems, remains underexplored. This paper aims to systematically map the evolution,...

Persistent link: https://www.econbiz.de/10015435525

The environmental, social, and governance emphasis of leading companies in East Asia and Southeast Asia unveiled by deep learning

Li, Chao; Keeley, Alexander; Managi, Shunsuke; … - 2025

Environmental, social, and governance (ESG) considerations are becoming increasingly vital in corporate decision-making, especially for global companies, and in evaluating corporate performance and investments. This study examines the ESG tendencies of the companies with the largest market...

Persistent link: https://www.econbiz.de/10015423874

Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries

Simoni, Lorenzo; Bini, Laura; Bellucci, Marco - In: Meditari Accountancy Research 28 (2020) 6, pp. 1059-1087

) assurance practices. Four different theories – stakeholder theory, institutional theory, signaling theory and legitimacy theory … relevant to a company’s assurance practices. Originality/value This paper provides new insights into the influence that social …, environmental and institutional factors have on assurance strategies. New factors that previous research does not investigate …

Persistent link: https://www.econbiz.de/10014937024

Auditors’ perceptions of integrated reporting assurance: insights from Italy

Borgato, Barbara; Marchini, Pier Luigi - In: Meditari Accountancy Research 29 (2021) 7, pp. 31-53

Purpose The purpose of this paper is to explore the practice of integrated reporting (IR) assurance from the auditors …’ point of view, including the main challenges to be addressed and insights on evolution and potential new assurance … with 10 expert auditors, accounting assurance providers and non-accounting assurance providers, in the Italian context …

Persistent link: https://www.econbiz.de/10014937240