Search Results - subject_exact:"Kommanditgesellschaft auf Aktien"

How does environmental information disclosure affect corporate environmental performance? : evidence from Chinese a-share listed companies

Lin, Zehao - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617194

Between public duty and private profit : government officials and real estate investments in the Cape colony, 1897-1902

Chideya, Munashe; Fourie, Johan - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610725

Governance and value : a disaggregated environmental, social, and governance (ESG) analysis of corporate financial performance (CFP) in Philippine publicly listed firms

Cortez, Michael Angelo A.; Rivera, John Paolo R. - 2026

We investigated the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial performance (CFP) among publicly listed firms in the Philippines from 2015 to 2024. Utilizing Bloomberg's ESG scores, we employed a triangulated econometric framework that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614213

Do CEO characteristics impact the decision to hire external auditor with forensic accounting competencies? : evidence from Jordanian listed companies

Alshurafat, Hashem; Ananzeh, Husam; Al-Msiedeen, … - 2026

This paper aims to analyze whether chief executive officer (CEO) characteristics are linked with corporate decisions to hire external auditors with forensic accounting skills.The research explores how attributes such as CEO education, compensation, age and duality influence this corporate...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616437

Vanishing acts : an econometric exploration of firm delistings in South Africa

Bhorat, Haroon; Neethling, Leigh; Sayed, Ayesha - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015590851

Corporate governance structures and firm value : the mediating role of financial distress in ASEAN construction companies

Firdaus, Anton; Afiah, Nunuy Nur; Suharman, Harry; … - 2026

This study tests the connectionbetween corporate governance structures and firm value, incorporating financial distress as a mediating mechanism among construction companies listed in ASEAN markets. Utilizing a sample of 58 firms drawn from an initial population of 169 companies over the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015591630

Shareholder empowerment and ownership structure in a free-contracting environment

Burkart, Mike; Miglietta, Salvatore; Ostergaard, Charlotte - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625006

Board characteristics, firm performance, and institutional ownership : evidence from listed companies of Pakistan

Naz, Fadia; Hisham Bin Mohammad; Chai Aun Ooi - 2026

This study endeavors to scrutinize the impact of board characteristics on firm performance directly as well as through the moderating influence of institutional ownership. Tobin' Q and market-to-book ratio are the proxies of firm performance as dependent variable. The analytical approach...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628820

Board of directors' characteristics, political connection and risk disclosure : evidence from an emerging market context

Alshira'h, Ahmad Farhan - 2026

This research examines Jordanian risk disclosure policies and how board size, meeting frequency, CEO duality, and board expertise affect them, exploring how political ties moderate the link between board features and risk disclosure. In 2014-2023, the research examined 90 non-financial...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639158

Exploring intangible assets' contribution to capital structure in Thailand's listed companies during COVID-19

Chen, Xiaoque; Trairong Swatdikun; Pankaewta Lakkanawanit; … - 2026

This study examines whether IAS 38-recognized identifiable intangible assets (excluding goodwill) are associated with corporate leverage in Thailand, an emerging bank-dominated financial system, and whether that relationship changed after the COVID-19 shock. Panel on listed firms supports a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640208

CSR disclosure and the zero-leverage phenomenon : evidence from Pakistan listed firms

Butt, Affaf Asghar; Shahzad, Aamer; Anis, Sadia; … - 2026

The effect of corporate social responsibility (CSR) disclosure on zero-leverage policies is examined for listed firms at the Pakistan Stock Exchange (PSX) from 2010 to 2021. Binary logistic regression models show a statistically significant positive relationship between CSR disclosure and zero...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643134

Digital reputation risk disclosure and firm value : novel evidence using textual analysis of Saudi non‑financial listed companies

Sobehy, Khaled Muhammad Hosni; Mahjoub, Lassaad Ben; … - 2026

Current accounting standards do not allow recognition of intangible assets for indigenously created properties, resulting in a discrepancy between the book value and market value of firms operating within digital economies, where investments like cybersecurity and data governance are grossed up...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652128

The impact of voluntary IFRS adoption on financial reporting quality and firm value : evidence from listed firms in Vietnam

Nguyen, Ngoc Giau; Nguyen Ngoc Tien - 2026

As emerging economies expedite their integration into global capital markets, comprehending the implications of voluntary International Financial Reporting Standards (IFRS) adoption has become increasingly critical for regulators, investors, and corporations. This study examines the influence of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652316

Environmental, social and governance reporting quality and firm lag vs. lead performance : evidence from Sri Lankan listed companies

Patabendige, S. S. J.; Kasthuriarachchi, L. M.; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015632738

Capital structure decisions and business excellence : benchmarking financial performance in Vietnamese listed companies

Nguyen Duy Hung; Tuan Anh Truong - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015632744

Stock liquidity and share returns : evidence from mining companies listed on Johannesburg Stock Exchange

Moyana, Simbarashe; Magwedere, Margaret Rutendo; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665420

Greenwashing and carbon risk premiums : issuer-level evidence from asian listed firms

Chan, Keith Jin Deng; Huang, Yizhou; Wan, Wilson Tsz Shing - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015656471

IPO audit contingent fees and earnings reversal

Du, Yu; Sun, Ziwen; Lu, Junwei; Yang, Laifeng - 2026

This study investigates how contingent fees in initial public offering (IPO) audits affect earnings reversals. Using a sample of Chinese firms with IPOs, we find that higher contingent fees are associated with a greater likelihood of post-IPO performance deterioration and worse firm outcomes....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015672035

Financial flexibility, corporate governance, and firm performance : evidence from Chinese A-share listed firms

Cao, Xuan; Norfaiezah Sawandi; Ahmad, Saudah - 2026

This study examines the relationship between financial flexibility and firm performance, and the moderating role of corporate-governance mechanisms, using a large panel of Chinese A-share non-financial listed companies over 2017-2024. Financial flexibility reflects a firm's capacity to access...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016059161

The role of firm attributes in shaping value relevance : evidence from Saudi Arabia

Al Naim, Abdulaziz S.; Alomair, Abdulrahman; Farley, Alan; … - 2026

This study examines the moderating effect of firm attributes on the value relevance of accounting information in Saudi Arabia. Using a sample of 630 firm-year observations from 126 Saudi listed firms over 2018-2022, the research evaluates whether audit quality, size, leverage, growth potential,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061615

Countercyclical policy bank loans and economic stability : evidence from China's listed firms

Xiong, Jian; Yin, Wei; Li, Guangzi; Zhou, Peng - 2026

This paper examines the underexplored role of China's policy bank loans as a countercyclical tool for stabilizing economic fluctuations, complementing conventional fiscal and monetary policies. Utilizing panel data on Chinese listed companies from 2005 to 2023, we demonstrate that policy bank...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064261

Board diversity, diversity policies, and firm value : diversity performance as a mediating channel in ASEAN-5 listed companies

Pratama, Arie; Yadiati, Winwin; Jaenudin, Edi; Kamal, … - 2026

This study examines the association among board diversity, diversity policies, diversity performance, and firm value in ASEAN-5 listed companies: Indonesia, Malaysia, Singapore, Thailand, and the Philippines. Board diversity is measured through gender diversity, national diversity,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063973

Linking executive pay to ESG criteria : an analysis of current practice in German listed firms

Spallek, Franziska; Bastini, Karola - 2026

This study examines how executive compensation systems can incorporate environmental, social, and governance (ESG) objectives to support sustainable corporate behavior. It develops a conceptual framework that specifies key principles and design characteristics of ESG-linked incentives and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016069653

Dividend policy in a crisis : a pre and post-COVID-19 comparison of DJIA and DAX companies

Hamad, Mirjam; Jobbágy, Anna; Tömöri, Gergő - 2026

This study examines the shifts in dividend policy drivers for companies listed on the Dow Jones Industrial Average (DJIA) and Deutscher Aktienindex (DAX) by comparing the pre-COVID-19 (2015-2019) and post-COVID-19 (2020- 2024) periods. Employing a two-stage methodology, we first use factor...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667636

ESG performance and firm value : evidence on nonlinear effects and individual ESG dimensions from European Union listed companies

Staugaitis, Algirdas Justinas; Christauskas, Česlovas - 2026

This study examines both the linear and nonlinear relationship between overall Environmental, Social, and Governance (ESG) performance and firm market value, while also comparing the effects of the Environmental, Social, and Governance dimensions in publicly listed companies from the European...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016098160

Financial regulatory intensity and corporate liquidity risk : evidence from Chinese A-share listed companies

Luo, Guofeng; Liu, Jiaze - 2026

Against the backdrop of escalating financial regulation in China, this study examines how regulatory enforcement intensity affects corporate liquidity risk among A-share listed non-financial firms over 2015-2024. We construct a composite regional regulatory intensity index (Enforce) integrating...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016098064

How does climate risk affect the cost of debt in Chinese A-share listed firms? : evidence from financial and non-financial transmission channels

Wang, Qian; Chen, Siyu - 2026

Drawing on a panel of Chinese A-share listed firms covering 2007 to 2024, we construct a firm-level measure of climate risk exposure based on textual analysis of annual reports. Employing a three-way fixed effects model combined with endogeneity corrections and a battery of robustness checks, we...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016098069

The effect of ESG performance on firm value : the moderating role of digital transformation : evidence from Saudi listed firms

Jouini, Fathi; Al Naim, Abdullatif Saud - 2026

This study examines the joint and interactive effects of environmental, social, and governance (ESG) performance and digital transformation on firm value by using a sample of 64 non-financial firms listed on the Saudi Exchange over 2020-2024. The empirical analysis employs panel data techniques,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016098222

A breach in the great wall : why are Chinese companies listed in the U.S. subject to lower disclosure standards?

Larcker, David F.; Seru, Amit; Taylor, Daniel J.; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652599

Polarized corporate boards

Hoang, Thao; Ngo, Phong T. H.; Zhang, Le - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015440663

The effect of financial mismatch on corporate ESG performance : evidence from Chinese A-share companies

Li, Xiaoli; Heng, Wenxin; Zeng, Hangyu; Xian, Chengyi - 2025

This study examines the effect of financial mismatch on corporate ESG performance in the context of China's developmental strategy and its dual-carbon goals. Using panel data for Chinese A-share firms spanning 2009-2023 and employing fixed-effects regression models, we find that financial...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015584376

The impact of climate risk on corporate financialization : based on empirical evidence of Chinese A-share listed companies

Lu, Hongjian; Tang, Jingjing; Song, Zhengge - 2025

Climate risk, as a significant factor affecting human sustainable development, has emerged as a focal topic of concern for governments and all sectors of society. Using a dataset from China's Shanghai and Shenzhen A-share markets spanning 2007 to 2019, this study empirically examines how climate...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015584380

Impact of environmental protection tax on enterprise digital transformation : evidence from Chinese listed firms

Zhang, Xinyu; Liu, Yixuan; Yu, Shaoze; Lin, Ouwen; Meng, Lu - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015324154

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, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372590

CEO as board chair in listed family firms : a test of the performance effects during an economic crisis

Cambrea, Domenico Rocco; Ponomareva, Yuliya; Quarato, Fabio - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374619

Does corporate policy risk affect stock liquidity? : panel data evidence from listed Companies in a Major Emerging Market

Sahu, Asis Kumar; Debata, Byomakesh; Gherghina, Ştefan … - 2025

This study examines the impact of firms' overall corporate policy risk on stock liquidity. This study constructs a novel overall corporate policies risk index (PRI) for firms by capturing risk embedded in managers' different policy decisions, such as investment, financing, diversification, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015210375

Have female executives made a difference? : the impact of female executives on cross-border mergers and acquisitions in listed companies

Jing, Shouwu; Hu, Chaohao; Zhou, Zejia; Guo, Haixia; Li, Li - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331638

US sanctions and corporate innovation : evidence from Chinese listed firms

Lin, Xiaowei; Zhang, Pengdong; Yang, Zhihao; Chen, Sicen - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331804

How the interaction between board gender diversity and ESG shapes dividend policy

Hampl, Filip; Linnertová, Dagmar - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333599

The roles of ownership structure on carbon emission disclosure quality of the listed oil and gas companies in Nigeria

Oluwagbemiga, Oyerogba Ezekiel; Olugbenro, Sunday Kola; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333787

Population aging and corporate cash holdings : empirical evidence from Chinese listed companies

Zhang, Yue; Zhang, Qizhen - 2025

This study examines the effect of population aging on corporate cash holdings using a sample of Chinese A-share listed firms from 2007 to 2021. These results indicate that population aging increases corporate cash holdings. The mechanism analysis suggests that increased labor adjustment costs...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015334513

Impact of geopolitical risk on firm financial fragility : international evidence from listed companies

Kaya, Hüseyin; Küçükşahin, Yasir; Çitil, Mücahit - 2025

In this study, we investigate the impact of geopolitical risks on financial fragility of firms across 40 countries in the period from 1990 to 2022. The Altman Z-Score is used as an indicator of financial fragility, while the Geopolitical Risk Index is employed as a measure of geopolitical risk....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337344

Can common institutional ownership constrain the equity pledges of controlling shareholders? : evidence from Chinese listed companies

Zhou, Fangfang; Chen, Lianghua; Zhao, Libin; Fu, Xiangfei - 2025

The potential risks associated with controlling shareholders' equity pledges pose significant challenges to capital market stability and development. Therefore, effective mechanisms to constrain equity pledges have become a key focus of scholarly investigation. This study examines the impact of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337361

Mandatory CSR disclosure, institutional ownership and firm value : evidence from China

Ali Shah, Syed Zulfiqar; Akbar, Saeed; Zhu, Xiaoyun - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337857

Debt capital and dividend policy as complementary indicators of firm valuation

Njoku, Okechukwu Enyeribe; Lee, Young Hwan - 2025

This study investigates the interdependencies between debt capital and dividend policy as complementary factors influencing firm value among corporations listed on the Korea Composite Stock Price Index (KOSPI). Using Tobin's Q as a firm value metric and employing robust econometric techniques...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338351

Firm performance and dividends in state-owned companies from CEE countries : are Polish SOEs different?

Bukalska, Elżbieta; Peša, Anita - 2025

In recent years, the focus on state-owned enterprises (SOE) has returned. SOEs are an important part of the post-socialist countries that comprise Central and Eastern Europe (CEE). However, there are still no consistent findings on SOEs’ performance and dividend payouts, although the popular...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015340182