Social sustainability and, in particular, its measurement and reporting are gaining importance in society, politics and business but are facing major challenges. This is because there are no standardized and uniform approaches or frameworks. The existing approaches cover social issues, but no...

Social sustainability and, in particular, its measurement and reporting are gaining importance in society, politics and business but are facing major challenges. This is because there are no standardized and uniform approaches or frameworks. The existing approaches cover social issues, but no...

Comparatively less research has examined the effect of corporate governance (CG) elements on environmental sustainability reporting performance (ESRP) in South Asian (SA) countries. Further, no study in literature documents a cross-country examination of CG and ESRP in this region. The study...

Comparatively less research has examined the effect of corporate governance (CG) elements on environmental sustainability reporting performance (ESRP) in South Asian (SA) countries. Further, no study in literature documents a cross-country examination of CG and ESRP in this region. The study...

In January 2009, the law on the reform of the inheritance tax and valuation law (German) came into force. As a result, the valuation of shares in non-listed corporations was fundamentally changed. The paper compares and analyzes different enterprise values through the application of different...

Drawing on social exchange theory, this study uses data on China's Shanghai and Shenzhen A-share listed companies from 2009 to 2016 to examine why zombie enterprises are "stiff but deathless." We find that these enterprises are able to "linger breathlessly" due to government support in the form...

This paper derives and draws on simple formulae for the upper and lower bounds to the value of a series of risky cash flows in order to provide some instructive insights in the impact of taxation on these bounds.The formulae are based on no-arbitrage conditions in a setting that is a...

Considering the last 2 calendar years, the M&A Market in CEE Region is very active. The M&A market measured by volume of transactions almost doubled year-on-year and trend is expected to continue in following months. This is based on few large transactions completed very recently. But on the...

Considering the last 2 calendar years, the M&A Market in CEE Region is very active. The M&A market measured by volume of transactions almost doubled year-on-year and trend is expected to continue in following months. This is based on few large transactions completed very recently. But on the...

Recent sustainability reporting (SR) has been of particular interest to stakeholders in developed countries but has begun to be studied in developing countries. The purpose of this study is to examine the relationship between SR and firm value (FV) of non-financial firms listed on the Vietnamese...