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disclosure satisfy and there is a lot of room for improvement for the next reporting period. Furthermore, the study provides a …
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test seven hypotheses concerning the relationship between the extend of the banks´ CSR reporting and size, profitability …
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Repurchase agreements are money market instruments that are used widely and for various purposes due to their simplicity and flexibility. The European repo market is quite concentrated, as 80% of the transactions is conducted be-tween the top 20 banks and 61.9% of the collaterals used in the...
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We introduce a machine learning approach to quantify the thematic content of climate reporting in annual reports and … use this to analyze firms’ climate reporting practices in the context of the widespread European Non-Financial Reporting … climate reporting narratives, corresponding with improvements in disclosure quality, and that firms start doing so before the …
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