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Determinants of corporate environment, social and governance (ESG) reporting among Asian firms
Rahman, Rashida Abdul; Alsayegh, Maha Faisal - In: Journal of risk and financial management : JRFM 14 (2021) 4, pp. 1-13
of the corporate environment, social and governance (ESG) reporting among Asian firms. Examining Asian public listed …, profitability, leverage and size) are found to disclose additional ESG information. The outcome is consistent with the legitimacy … theory, which posits that firms provide higher ESG reporting to legitimize and justify the firm’s continuous existence. The …
Persistent link: https://www.econbiz.de/10012520886
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The effects of CSR report mandatory policy on analyst forecasts : evidence from Taiwan
Tseng, Tzu-Yun; Shih, Niensu - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-17
The Taiwanese government altered its corporate social responsibility (CSR) report management policy from voluntary disclosure and assurance of CSR reports to partial mandatory disclosure and partial mandatory assurance. This paper examines this policy's effects on analyst forecast. The empirical...
Persistent link: https://www.econbiz.de/10013273622
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A futuristic view of using XBRL technology in non-financial sustainability reporting : the case of the FDIC
Mousa, Rania; Ozili, Peterson K. - In: Journal of risk and financial management : JRFM 16 (2023) 1, pp. 1-18
The rapid use and development of information and communication technology capabilities in the public sector has revolutionized the mechanism that government agencies use to collect, process, and disseminate data. Electronic government is one of the strategic initiatives that many government...
Persistent link: https://www.econbiz.de/10014301588
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The relationship between CEO psychological biases, corporate governance and corporate social responsibility
Salhi, Bassem - In: Journal of risk and financial management : JRFM 14 (2021) 7, pp. 1-19
Despite that the relationship between corporate social responsibility activities and real estate operations seems relevant, only some studies have been conducted to explore the reasons that drive these activities in real estate companies. This work presents the relationship between CEO...
Persistent link: https://www.econbiz.de/10012626084
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Does a board characteristic moderate the relationship between CSR practices and financial performance? : evidence from European ESG firms
Rossi, Matteo; Chouaibi, Jamel; Chouaibi, Salim; … - In: Journal of risk and financial management : JRFM 14 (2021) 8, pp. 1-15
performance in ESG firms, using the moderating role of board characteristics. To test the moderating effect of the board … performance in European ESG firms. In addition, this study indicates that CSR practices affect the firm's financial performance … ESG context. …
Persistent link: https://www.econbiz.de/10012626538
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The influence of female directors and institutional pressures on corporate social responsibility in family firms in Latin America
García-Sánchez, Isabel-María; Rodríguez-Ariza, Lázaro - In: Journal of risk and financial management : JRFM 14 (2021) 1/28, pp. 1-20
This paper has two main aims. Firstly, we examine whether, given a critical mass of female board members, their presence has a different effect on the firm's CSR practices according to its family or non-family nature. We then consider whether the moderating role of the institutional environment...
Persistent link: https://www.econbiz.de/10012417493
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An exploratory study based on a questionnaire concerning green and sustainable finance, corporate social responsibility, and performance : evidence from the Romanian business envir...
Popescu, Cristina Raluca; Popescu, Gheorghe N. - In: Journal of risk and financial management : JRFM 12 (2019) 4/162, pp. 1-79
Green and sustainable finance, corporate social responsibility and financial and non-financial performance are attracting widespread interest due to the challenging times that the business environment is currently facing. Moreover, green and sustainable finance, corporate social responsibility,...
Persistent link: https://www.econbiz.de/10012171453
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Corporate governance and CSR disclosure : international evidence for the period 2006-2016
Miniaoui, Zeynab; Chibani, Faten; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-22
In this paper, the authors examine the impact of corporate governance mechanisms on corporate social responsibility (CSR) disclosure in European and Anglo-Saxon contexts. The study is based on 324 Anglo-Saxon listed corporations and 310 European listed corporations for 11 years from 2006 to 2016...
Persistent link: https://www.econbiz.de/10013399725
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Impact of environmental, social, and governance activities on the financial performance of Indian health care sector firms : using competition as a moderator
Agarwal, Bhakti; Gautam, Rahul Singh; Jain, Pooja; … - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-11
Environmental, social, and governance (ESG) activities have become essential and viable activities of corporations … the effect of ESG on the financial performance (FP) of healthcare corporations using the market-to-book value (MTB) ratio … panel data method to assess the association between ESG and FP. The potential moderating role of competition has also been …
Persistent link: https://www.econbiz.de/10014305846
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How do corporate social responsibility and corporate governance affect stock price crash risk?
Hunjra, Ahmed Imran; Mehmood, Rashid; Tayachi, Tahar - In: Journal of risk and financial management : JRFM 13 (2020) 2/30, pp. 1-15
We investigate the impact of corporate social responsibility (CSR) and corporate governance on stock price crash risk in manufacturing sector of India and Pakistan. We collect data of nine years from 2010 to 2018 from DataStream of 353 manufacturing firms. We apply the Generalized Method of...
Persistent link: https://www.econbiz.de/10012173863