The purpose of this study is to extend prior research on this topic by investigating whether the impact of ownership concentration moderates the link between corporate social performance (CSP) and financial performance (FP). This study uses a set of unique, hand-collected pollution control data...

This study uses mandatory disclosures of environmental expenditures for public companies in Taiwan, to examine the impact of investment in pollution control on long-run financial performance. We break down pollution control investments into the following two categories by analyzing the content...

Purpose: In the digital economy, as artificial intelligence applications increase, big data analytical capability (BDAC) plays a crucial role, and intellectual capital is growing in importance. This study aims to examine the possible benefits and effects of intellectual capital, BDAC and...

Taiwan is the only country requiring public firms to disclose the degree of leverage (DOL). Mandatory disclosure of DOL could help amateur investors to get a clear picture of a firm's financial position. This paper tests the relationship between the DOL and the operating risk of companies in...

Purpose – The purpose of this paper is to examine whether socially responsible firms behave differently from other firms in terms of financial risk using US-based firms from 1991 to 2012. Design/methodology/approach – The authors used the KLD social performance rating scores as the measure...

Based on the work of earlier studies, the main objective of this study is to determine whether the properties of analyst earnings forecast are related to the interaction effects of external attributes and industry concentration that were not the focus of previous research. Specifically, this...

Purpose: This paper aims to identify the potential conflicts that arise between the actual and the revealed preference of a panel of wine judges when the panel’s evaluation is derived by a linear aggregation of individual scores. Design/methodology/approach: A standard axiomatic social choice...