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Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu
Pág. 34 - 48
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The populatio...
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Reinier de Adelhart Toorop, Dirk Schoenmaker and Willem Schramade
We investigate the decision rules for corporate investment by designing a company value frontier. This company value frontier allows for balancing the financial value and social and environmental impacts. This article develops novel value concepts?rangin...
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Carla Oliveira Henriques, Maria Elisabete Neves and João Jorge Couceiro
This paper examines the efficiency of alternative energy equity Exchange-Traded Funds (ETFs) and conventional energy equity ETFs from 2018 to 2020, utilizing a combination of an output-oriented Slack-Based Data Envelopment Analysis (DEA) model and cluste...
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Hongyu Peng and Tirapot Chandarasupsang
This paper empirically examines the impact of female directors on corporate ESG disclosure scores based on upper echelons theory and women?s ethics of care theory by conducting a multiple regression analysis on 8193 observations of Chinese listed compani...
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Ahmed Abdel Magid, Khaled Hussainey, Javier De Andrés and Pedro Lorca
Despite the spread and progress in the literature related to the disclosure of corporate social responsibility (CSR) performance around the world as one of the most essential tools for achieving sustainable development in society, its value relevance is ...
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