Does analyst ESG experience matter?

A Kopita, Z Petrou - The British Accounting Review, 2024 - Elsevier
We examine the relationship between analysts' task-specific experience in the context of
ESG information and the informativeness of their stock recommendation revisions. While sell …

ESG‐oriented analysts and corporate green innovation

H Gao, H Wang, X Wang, H Wen - Accounting & Finance, 2024 - Wiley Online Library
This paper investigates whether and how analysts' ESG orientation affects corporate green
innovation in China. We find that ESG‐oriented analysts in brokerage firms with strong ESG …

Shareholder value implications of supply chain ESG: Evidence from negative incidents

X Lin, G She, A Yoon, H Zhu - Available at SSRN 4500888, 2023 - papers.ssrn.com
We examine the value implications of supply chain ESG. We find that firms with fewer supply
chain ESG incidents exhibit superior future accounting performance (ie, profit, sales, and …

Lenders' environmental monitoring: evidence from environmental covenants in private loan contracts

R Lee, M Zakota - Journal of Accounting, Auditing & Finance, 2022 - journals.sagepub.com
We investigate the role of covenants in private loan contracts that place requirements or
limitations on borrowers' environmental actions (hereafter,“environmental covenants”) …

Climate Value and Values Discovery

Z Sautner, L van Lent, G Vilkov, R Zhang - TRR, 2023 - papers.ssrn.com
We examine how analysts discuss value-and values-related climate concerns in earnings
calls. Climate questions often employ quantitative language, and are tailored to a firm's …

Analysts' Perspectives on Climate Change: An Examination of Analyst Reports

J Chan - Available at SSRN 4890118, 2024 - papers.ssrn.com
I explore the frequency, nature, determinants, and consequences of analysts' climate
change related discussion in their analyst reports. Despite focusing on firms operating in …

The value of values: Does focusing on sustainability provide a competitive advantage in forecasting earnings?

S Arif, N Golshan - Available at SSRN 4780469, 2022 - papers.ssrn.com
We identify sustainability-focused analysts using recent advances in machine learning
combined with conference call transcript data. Sustainability-focused analysts issue more …

[PDF][PDF] The Impact of ESG Disasters on Green and Brown Firms

S Yun - 2024 - acfr.aut.ac.nz
I investigate the effect of a firm's prior ESG reputation on the market response to ESG
incidents. I find that firms with a better ESG reputation, ie, higher ESG ratings, experience …

[BOEK][B] Three essays in corporate finance

SB Mani - 2015 - search.proquest.com
The primary goal of corporate financial managers is to maximize shareholder value and my
dissertation aims to get a deeper understanding about the actions that firms and their …

ESG Reputation and Sec Filing Reviews

S Yang, J Zhao - Available at SSRN 4719873 - papers.ssrn.com
This study examines the relation between firms' environmental, social and governance
(ESG) reputation and the filing review process of the Securities and Exchange Commission …