[HTML][HTML] Corporate social irresponsibility: The relationship between ESG misconduct and the cost of equity
Reputational risk arising from environmental, social, and governance (ESG) conduct is
increasingly relevant. This paper studies the role of media coverage related to corporate …
increasingly relevant. This paper studies the role of media coverage related to corporate …
[HTML][HTML] ESG in the financial industry: What matters for rating analysts?
This paper examines ESG rating analysts' views from Sustainalytics in order to highlight the
main ESG features discussed across 11 sectors. We perform a topic modeling and a …
main ESG features discussed across 11 sectors. We perform a topic modeling and a …
Does managerial ability and auditor report readability affect corporate liquidity and cost of debt?
Does managerial ability and auditor report readability affect corporate liquidity and cost of
debt? | Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …
debt? | Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …
Reporting quality and financial leverage: Are qualitative characteristics or earnings quality more important? Evidence from an emerging bank-based economy
LTH Tran - Research in International Business and Finance, 2022 - Elsevier
Drawing on pecking-order theory and agency theory, this study investigates whether
financial leverage is affected by financial reporting quality. Financial reporting quality is …
financial leverage is affected by financial reporting quality. Financial reporting quality is …
Environmental transparency and investors' risk perception: Cross‐country evidence on multinational corporations' sustainability practices and cost of equity
We explore whether a greater amount of environmental disclosure can reduce a firm's ex
ante cost of equity. This could occur because the quantity of environmental information …
ante cost of equity. This could occur because the quantity of environmental information …
Does green technology innovation matter to the cost of equity capital?
Using a panel of US public firms, we present the first evidence highlighting the relation
between green technology innovation and cost of equity capital. Consistent with our …
between green technology innovation and cost of equity capital. Consistent with our …
Adjustment speed of capital structure: A literature survey of empirical research
We synthesize empirical studies on the determinants of the heterogeneity in the adjustment
speed (speed of adjustment; SOA) of capital structure. These determinants are categorized …
speed (speed of adjustment; SOA) of capital structure. These determinants are categorized …
[PDF][PDF] Does digital transformation of enterprises help reduce the cost of equity capital
M Hong, J He, K Zhang, Z Guo - Math. Biosci. Eng, 2023 - aimspress.com
Digital economy is regarded as the main economic form following agricultural economy and
industrial economy. And the digital transformation has given enterprises new development …
industrial economy. And the digital transformation has given enterprises new development …
Does intellectual capital and corporate governance have an impact on annual report readability? Evidence from an emerging market
Purpose This study examines the impact of intellectual capital efficiency and corporate
governance mechanisms on the annual report readability of Oman's financial sector …
governance mechanisms on the annual report readability of Oman's financial sector …
[HTML][HTML] When corporate culture matters: The case of stakeholder violations
R Zaman - The British Accounting Review, 2024 - Elsevier
This study examines whether and how a strong corporate culture influences stakeholder
violations. Using a longitudinal sample of monetary penalties imposed on US-listed firms for …
violations. Using a longitudinal sample of monetary penalties imposed on US-listed firms for …