Corporate Finance and Environmental, Social, and Governance (ESG) Practices
This special issue comprises 12 papers published in the Special Issue entitled “Corporate Finance and Environmental, Social, and Governance (ESG) Practices”, addressing a wide range of topics related to the following: corporate reporting (sustainability reporting; environmental accounting informatio...
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| Ձևաչափ: | Online |
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| Լեզու: | անգլերեն |
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MDPI - Multidisciplinary Digital Publishing Institute
2024
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| Խորագրեր: | |
| Առցանց հասանելիություն: | ONIX_20240906_9783725819270_59 |
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Չկան պիտակներ, Եղեք առաջինը, ով նշում է այս գրառումը!
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| _version_ | 1869527530186211328 |
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| collection | Directory of Open Access Books |
| description | This special issue comprises 12 papers published in the Special Issue entitled “Corporate Finance and Environmental, Social, and Governance (ESG) Practices”, addressing a wide range of topics related to the following: corporate reporting (sustainability reporting; environmental accounting information disclosure and financial risk; compulsory preliminary profit and loss disclosure and stock prices; capital expenditure and ESG disclosure; and International Financial Reporting Standards (IFRS) disclosure and the cost of equity capital); essential drivers of enterprise value (the mediating role of ESG scores in the association between board gender diversity and firm values; promoters’ holdings, institutional holdings, the dividend payout ratio and firm value; leverage and firm values; sustainable finance, capital and firm values); the impact of agency issues, as well as ESG, socially responsible investing (SRI), ethical investing, and impact investing, on corporate performance; and perspectives concerning the way the automobile sector is evolving to produce zero-emission vehicles. |
| format | Online |
| id | doab-20.500.12854ir-143697 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | MDPI - Multidisciplinary Digital Publishing Institute |
| publisherStr | MDPI - Multidisciplinary Digital Publishing Institute |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1436972024-09-06T08:06:50Z Corporate Finance and Environmental, Social, and Governance (ESG) Practices Gherghina, Ştefan Cristian ESG SRI bibliometric analysis publication metrics debt ratio firm value net profit margin sales profitability electromobility risk rare metals environmental protection costs of automotive transformation cost of equity capital IFRS European firms STOXX Europe 600 GMM-system capital expenditure ESG disclosure stakeholder theory resource dependence theory principal component analysis sustainable finance firm’s value institutional ownership institutional holdings promoters’ holdings dividend payout ratio firm size agency problem agency cost agency theory bibliometric business performance corporate governance compulsory disclosure fair disclosure preliminary earnings announcement profit and loss structure change disclosure gender diversity Saudi Arabia masculinity—feminist cultural dimension environmental accounting environmental accounting information disclosure financial risk sustainable companies CSI sustainability reporting non-financial reporting systematic review sustainability accounting legitimacy theory n/a thema EDItEUR::K Economics, Finance, Business and Management thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJS Sales and marketing This special issue comprises 12 papers published in the Special Issue entitled “Corporate Finance and Environmental, Social, and Governance (ESG) Practices”, addressing a wide range of topics related to the following: corporate reporting (sustainability reporting; environmental accounting information disclosure and financial risk; compulsory preliminary profit and loss disclosure and stock prices; capital expenditure and ESG disclosure; and International Financial Reporting Standards (IFRS) disclosure and the cost of equity capital); essential drivers of enterprise value (the mediating role of ESG scores in the association between board gender diversity and firm values; promoters’ holdings, institutional holdings, the dividend payout ratio and firm value; leverage and firm values; sustainable finance, capital and firm values); the impact of agency issues, as well as ESG, socially responsible investing (SRI), ethical investing, and impact investing, on corporate performance; and perspectives concerning the way the automobile sector is evolving to produce zero-emission vehicles. 2024-09-06T08:06:45Z 2024-09-06T08:06:45Z 2024 book ONIX_20240906_9783725819270_59 9783725819270 9783725819287 https://directory.doabooks.org/handle/20.500.12854/143697 eng application/octet-stream Attribution-NonCommercial-NoDerivatives 4.0 International https://mdpi.com/books/pdfview/book/9717 https://mdpi.com/books/pdfview/book/9717 MDPI - Multidisciplinary Digital Publishing Institute 10.3390/books978-3-7258-1928-7 10.3390/books978-3-7258-1928-7 46cabcaa-dd94-4bfe-87b4-55023c1b36d0 9783725819270 9783725819287 228 open access |
| spellingShingle | ESG SRI bibliometric analysis publication metrics debt ratio firm value net profit margin sales profitability electromobility risk rare metals environmental protection costs of automotive transformation cost of equity capital IFRS European firms STOXX Europe 600 GMM-system capital expenditure ESG disclosure stakeholder theory resource dependence theory principal component analysis sustainable finance firm’s value institutional ownership institutional holdings promoters’ holdings dividend payout ratio firm size agency problem agency cost agency theory bibliometric business performance corporate governance compulsory disclosure fair disclosure preliminary earnings announcement profit and loss structure change disclosure gender diversity Saudi Arabia masculinity—feminist cultural dimension environmental accounting environmental accounting information disclosure financial risk sustainable companies CSI sustainability reporting non-financial reporting systematic review sustainability accounting legitimacy theory n/a thema EDItEUR::K Economics, Finance, Business and Management thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJS Sales and marketing Corporate Finance and Environmental, Social, and Governance (ESG) Practices |
| title | Corporate Finance and Environmental, Social, and Governance (ESG) Practices |
| title_full | Corporate Finance and Environmental, Social, and Governance (ESG) Practices |
| title_fullStr | Corporate Finance and Environmental, Social, and Governance (ESG) Practices |
| title_full_unstemmed | Corporate Finance and Environmental, Social, and Governance (ESG) Practices |
| title_short | Corporate Finance and Environmental, Social, and Governance (ESG) Practices |
| title_sort | corporate finance and environmental social and governance esg practices |
| topic | ESG SRI bibliometric analysis publication metrics debt ratio firm value net profit margin sales profitability electromobility risk rare metals environmental protection costs of automotive transformation cost of equity capital IFRS European firms STOXX Europe 600 GMM-system capital expenditure ESG disclosure stakeholder theory resource dependence theory principal component analysis sustainable finance firm’s value institutional ownership institutional holdings promoters’ holdings dividend payout ratio firm size agency problem agency cost agency theory bibliometric business performance corporate governance compulsory disclosure fair disclosure preliminary earnings announcement profit and loss structure change disclosure gender diversity Saudi Arabia masculinity—feminist cultural dimension environmental accounting environmental accounting information disclosure financial risk sustainable companies CSI sustainability reporting non-financial reporting systematic review sustainability accounting legitimacy theory n/a thema EDItEUR::K Economics, Finance, Business and Management thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJS Sales and marketing |
| topic_facet | ESG SRI bibliometric analysis publication metrics debt ratio firm value net profit margin sales profitability electromobility risk rare metals environmental protection costs of automotive transformation cost of equity capital IFRS European firms STOXX Europe 600 GMM-system capital expenditure ESG disclosure stakeholder theory resource dependence theory principal component analysis sustainable finance firm’s value institutional ownership institutional holdings promoters’ holdings dividend payout ratio firm size agency problem agency cost agency theory bibliometric business performance corporate governance compulsory disclosure fair disclosure preliminary earnings announcement profit and loss structure change disclosure gender diversity Saudi Arabia masculinity—feminist cultural dimension environmental accounting environmental accounting information disclosure financial risk sustainable companies CSI sustainability reporting non-financial reporting systematic review sustainability accounting legitimacy theory n/a thema EDItEUR::K Economics, Finance, Business and Management thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJS Sales and marketing |
| url | ONIX_20240906_9783725819270_59 |