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of city commercial banks, while liquidity has no significant effect on the bank's profitability. The paper contributes to …This study uses a panel data regression model to investigate how internal and external factors affect the profitability … factors that influence the profitability of city commercial banks in China. There are several estimation methods in panel data …
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Using newly-available materiality classifications of sustainability topics, we develop a novel dataset by hand-mapping sustainability investments classified as material for each industry into firm-specific sustainability ratings. This allows us to present new evidence on the value implications...
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In this paper, we begin by discussing concerns that existing reporting practices, including those used on quarterly earnings calls, underweight ESG disclosures and amplify short-term pressures on corporate management. We survey the broad market trends that are encouraging greater focus on ESG...
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Our study addresses whether integrated report quality, IRQ, is positively associated with greater price informativeness and the extent to which the greater price informativeness is diminished when firms have higher proprietary costs of disclosure. In integrated reports, firms integrate financial...
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