Firms and social responsibility: A review of ESG and CSR research in corporate finance

SL Gillan, A Koch, LT Starks - Journal of Corporate Finance, 2021 - Elsevier
We review the financial economics-based research on Environmental, Social, and
Governance (ESG) and Corporate Social Responsibility (CSR) with an emphasis on …

Behavioral economics of accounting: A review of archival research on individual decision makers

M Hanlon, K Yeung, L Zuo - Contemporary Accounting …, 2022 - Wiley Online Library
This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in sha** observed accounting …

[PDF][PDF] Desarrollo endógeno. Teorías y políticas de desarrollo territorial

AV Barquero - Investigaciones regionales-Journal of regional …, 2007 - redalyc.org
El desarrollo endógeno es una interpretación que incluye diversos enfoques, que
comparten una misma lógica teórica y un mismo modelo de políticas. Se trata de una …

Where does ESG pay? The role of national culture in moderating the relationship between ESG performance and financial performance

J Shin, JJ Moon, J Kang - International Business Review, 2023 - Elsevier
This study investigates the moderating role of a country's culture as an external contingency
factor in the relationship between a firm's environmental, social, and governance (ESG) …

The effects of mandatory ESG disclosure around the world

P Krueger, Z Sautner, DY Tang… - Journal of Accounting …, 2024 - Wiley Online Library
We compile a novel data set on mandatory environmental, social, and governance (ESG)
disclosure around the world to analyze the stock liquidity effects of such disclosure …

Subjective perception of economic policy uncertainty and corporate social responsibility: Evidence from China

J Li, H Nie, R Ruan, X Shen - International Review of Financial Analysis, 2024 - Elsevier
While existing literature explores factors affecting corporate social responsibility (CSR) from
various perspectives, the role of economic policy uncertainty perception has never been …

[PDF][PDF] Análisis de las causas del cumplimiento y evasión tributaria: Evidencia de Bolivia

BC Herbas-Torrico, EA Gonzales-Rocha - Revista Perspectivas, 2020 - researchgate.net
A pesar del significativo incremento de las recaudaciones tributarias de los últimos años, la
elevada evasión tributaria de Bolivia afecta la sostenibilidad de su crecimiento económico …

[HTML][HTML] ESG and crowdfunding platforms

D Cumming, M Meoli, A Rossi, S Vismara - Journal of Business Venturing, 2024 - Elsevier
We hypothesize that environmental, social, and governance (ESG) goals enable
crowdfunding platforms to attract more investors and thus survive longer. Using data on the …

Perceptions and acceptance of artificial intelligence: A multi-dimensional study

M Gerlich - Social Sciences, 2023 - mdpi.com
In this comprehensive study, insights from 1389 scholars across the US, UK, Germany, and
Switzerland shed light on the multifaceted perceptions of artificial intelligence (AI). AI's …

Communication competencies, culture and SDGs: effective processes to cross-cultural communication

S Aririguzoh - Humanities and Social Sciences Communications, 2022 - nature.com
Globalization has made it necessary for people from different cultures and nations to interact
and work together. Effective cross-cultural communication seeks to change how messages …