Similar Search Results

Does the impact of transparency and disclosure on the firm's valuation depend on the ESG?

Bhimavarapu, Venkata Mrudula; Rastogi, Shailesh; Gupte, … - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-12

increasingly important in corporate firm analysis. Transparency in disclosures enables a company to meet market expectations while … also adhering to regulatory requirements. The study's primary purpose is to measure the impact of transparency and … capitalization is considered as a proxy variable for the valuation. The study results indicate that transparency and disclosures (TD …

Persistent link: https://www.econbiz.de/10013401797

Repercussion of financial distress and corporate disclosure on the valuation of non-financial firms in India

Bhimavarapu, Venkata Mrudula; Rastogi, Shailesh; … - In: Future Business Journal 9 (2023), pp. 1-19

degraded image and value of the companies. Transparency and disclosure involve disclosing the operational as well as the … on the effects of Financial Distress (FD) and Transparency and Disclosure (T&D) on the value of non-financial firms … found. However, Transparency and Disclosure (T&D) have no significant impact on the firm's valuation. We also find evidence …

Persistent link: https://www.econbiz.de/10014381897

ESG importance for long-term shareholder value creation : literature vs. practice

Zumente, Ilze; Bistrova, Jūlija - In: Journal of open innovation : technology, market, and … 7 (2021) 2, pp. 1-20

This article aims to detect how ESG adds value to the long-term shareholder value creation and to discover whether businesses are aware of positive ESG effects and, therefore, whether they will become more ESG-conscious. By conducting a qualitative content analysis on the academic literature,...

Persistent link: https://www.econbiz.de/10012601031

The influence of transparency and disclosure on the valuation of banks in India : the moderating effect of environmental, social, and governance variables, shareholder activism, an...

Bhimavarapu, Venkata Mrudula; Rastogi, Shailesh; … - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-17

association of Transparency and Disclosure (TD) with the valuation of the banks in India. It is empirically found that TD alone …Research on the impact of transparency and disclosures (TD) on the firm's valuation presents an ambiguous result. The … effect of disclosure on value is a concern because disclosure is not an economic activity. It grows further due to the …

Persistent link: https://www.econbiz.de/10014284131

A systematic PRISMA review: transparency in reporting of economic entities

Parascan, Ana-Maria - In: CES working papers 15 (2023) 3, pp. 254-276

In the business environment, economic entities are aware of the importance of reporting transparency for them and their … stakeholders. This study provides a comprehensive review of the topic of transparency, with the aim of identifying current research …. Our research found that very few literature review articles capture all aspects of transparency in reporting, leading us …

Persistent link: https://www.econbiz.de/10014514338

The effect of ownership and financial performance on firm value of oil and gas mining companies in Indonesia

Hasanudin, Hasanudin; Nurwulandari, Andini; I Made Adnyana - In: International Journal of Energy Economics and Policy : IJEEP 10 (2020) 5, pp. 103-109

Persistent link: https://www.econbiz.de/10012505720

Company cost of capital and leverage : a simplified textbook relationship revisited

Haag, Valentin Georg; Koziol, Christian - In: Schmalenbach journal of business research : SBUR 75 (2023) 1, pp. 37-69

In this paper, we revisit a frequently employed simplification within the WACC approach that company cost of capital kV is supposed to be invariant to the debt ratio and therefore equal to the unlevered cost kU . Even though we know from Miles and Ezzell (1980) that kV formally differs from kU ,...

Persistent link: https://www.econbiz.de/10014325747

The relationship between human capital and firm value : evidence from Indian firms

Sisodia, Garima; Jadiyappa, Nemiraja; Joseph, Anto - In: Cogent economics & finance 9 (2021) 1, pp. 1-15

The purpose of this paper is to investigate whether human capital affects firm value by following a positive methodological approach. According to the clas- sical theory of economic growth, the output of a country depends on its human and physical capital. At the micro-level, the same theory...

Persistent link: https://www.econbiz.de/10013184132

Does green accounting affect firm value? : evidence from ASEAN countries

Sukmadilaga, Citra; Winarningsih, Srihadi; Yudianto, Ivan; … - In: International Journal of Energy Economics and Policy : IJEEP 13 (2023) 2, pp. 509-515

Persistent link: https://www.econbiz.de/10014366124

Do analysts' cash flow forecasts improve firm value?

Oh, Min Hyun; Park, Sambock; Kim, Jong Hyun - In: International Journal of Financial Studies : open … 8 (2020) 4/60, pp. 1-24

We examine whether analysts' cash flow forecasts improve firm value. First, we analyze whether the joint issuance of financial analysts' earnings and cash flow forecasts improve firm value. Second, we analyze whether the quality of analysts' cash flow forecasts improve firm value. The empirical...

Persistent link: https://www.econbiz.de/10012321079