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This article aims to investigate whether institutional investors aid in lowering the cost of debt using a sample of 311 nonfinancial firms listed on the Stock Exchange of Thailand (SET) over 2011-2020. All data were obtained from the SETSMART database. Controlling for firm characteristics,...
Persistent link: https://www.econbiz.de/10014527543
This article investigates the association between CSR and marginal credit costs of European companies. We provide instance for a negative association based on a variety of model specifications and fine-grained measures for CSR. These results can be explained in light of the increasing relevance...
Persistent link: https://www.econbiz.de/10014503950
Global consensus is growing on the contribution that corporations and finance must make towards the net-zero transition in line with the Paris Agreement goals. However, most efforts in legislative instruments as well as shareholder or stakeholder initiatives have ultimately focused on public...
Persistent link: https://www.econbiz.de/10013171336
We investigate how the selection of assurance topics and the format of their communication influence the credibility perception of sustainability report readers. This is important because misleading communication may discredit ethical sustainability assurance practices. Based on signaling theory...
Persistent link: https://www.econbiz.de/10014501396
In 2015, Germany passed the Gender Quota Law, and while some countries compelled listed companies to reserve at least 30% of their executive seats for women, imposing fines on the firms that failed to comply, Germany favoured soft-law quotas with almost no penalties. Additionally, this policy...
Persistent link: https://www.econbiz.de/10014528825
We present evidence on the way personal and institutional factors could together guide public company directors in decision-making concerning shareholders and stakeholders. In a sample comprising more than nine hundred directors originating from over fifty countries and serving in firms from...
Persistent link: https://www.econbiz.de/10012655967
can accelerate net zero transition in companies. This potential clash of environmental (E) and social (S) aspects of ESG …
Persistent link: https://www.econbiz.de/10012672396
can accelerate net zero transition in companies. This potential clash of environmental (E) and social (S) aspects of ESG …
Persistent link: https://www.econbiz.de/10012698041
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/10014332856
The increased concerns about climate change have made renewable energy sources an important topic of research. Several scholars have applied different methodologies to examine the relationships between energy consumption and economic growth of individual and groups of countries and to analyze...
Persistent link: https://www.econbiz.de/10010333273