Search Results - "Accounting and finance (Parkville)"

Environmental, social and governance (ESG) activity and firm performance: a review and consolidation by Huang, Danny Z. X.

“…Interest in why firms conduct environmental, social and governance (ESG) activity is longstanding and increasing. Our understanding, however, remains…”
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Stock price crash risk: review of the empirical literature by Habib, Ahsan, Hasan, Mostafa Monzur, Jiang, Haiyan

“…We survey the burgeoning literature on the determinants and consequences of firm‐specific future stock price crash risk. We synthesise a vast body of…”
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Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour by Chen, Wanyi, Zhang, Liguang, Jiang, Pinyan, Meng, Fanli, Sun, Qianyi

“…This study tests the impact of enterprise digital transformation on the information environment. The results show that while analyst coverage increase…”
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Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement by He, Rong, Luo, Le, Shamsuddin, Abul, Tang, Qingliang

“…This paper describes the development of and gaps in knowledge in research on carbon accounting based on a systematic review of 117 papers published in…”
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Emerging new themes in environmental, social and governance investing: a systematic literature review by Daugaard, Dan

“…Environmental, social and governance (ESG) investing is a large and influential industry. Its activities could be illuminated, appraised and improved by…”
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Corporate social responsibility performance, financial distress and firm life cycle: evidence from Australia by Al‐Hadi, Ahmed, Chatterjee, Bikram, Yaftian, Ali, Taylor, Grantley, Monzur Hasan, Mostafa

“…This study examines the association between corporate social responsibility (CSR) performance and financial distress and additionally the moderating impact of…”
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Carbon disclosure, emission intensity and cost of equity capital: multi‐country evidence by Bui, Binh, Moses, Olayinka, Houqe, Muhammad N.

“…This study examines the joint effect of carbon disclosure and greenhouse gas (GHG) emissions on firms’ implied cost of equity capital (COC). Based on 4655…”
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Corporate governance and carbon performance: role of carbon strategy and awareness of climate risk by Luo, Le, Tang, Qingliang

“…This study investigates whether corporate governance (CG) leads to improved corporate social responsibility (CSR) in relation to carbon performance. We draw on…”
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Economic policy uncertainty and stock price crash risk by Jin, Xuejun, Chen, Ziqing, Yang, Xiaolan

“…This paper studies the impact of economic policy uncertainty on stock price crash risk using data from China. We develop a new index to measure Chinese…”
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Mandatory CSR disclosure, monitoring and investment efficiency: evidence from China by Liu, Li, Tian, Gary Gang

“…This study investigates the effect of mandatory corporate social responsibility (CSR) disclosure on firms’ investment efficiency in China. Using the CSR…”
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A review and synthesis of contemporary sustainability accounting research and the development of a research agenda by Hsiao, Pei‐Chi Kelly, Villiers, Charl, Horner, Claire, Oosthuizen, Hein

“…The study provides a comprehensive overview of contemporary sustainability accounting research, comprising 1,283 academic articles published in 54 journals…”
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The price of going green: the role of greenness in green bond markets by Hyun, Suk, Park, Donghyun, Tian, Shu

“…In this paper, we empirically investigate how greenness information is priced in the green bond market. Our comparison of liquidity‐adjusted yield premiums of…”
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Determinants and consequences of financial distress: review of the empirical literature by Habib, Ahsan, Costa, Mabel D', Huang, Hedy Jiaying, Bhuiyan, Md. Borhan Uddin, Sun, Li

“…We synthesise the empirical literature on the determinants and consequences of financial distress, critique the findings and offer suggestions for future…”
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Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives by Huang, Danny Zhao‐Xiang

“…Research continues to uncover gaps in shareholders' consideration of environmental, social and governance (ESG) factors in investment decision‐making. With no…”
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Corporate social responsibility and dividend policy by Cheung, Adrian (Waikong), Hu, May, Schwiebert, Jörg

“…This study outlines and tests two corporate social responsibility (CSR) views of dividends. The first view argues that firms are likely to pay fewer dividends…”
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The impact of institutional investors on ESG: Evidence from China by Liu, Jinchi, Xiong, Xiong, Gao, Ya, Zhang, Jin

“…This paper studies the influence of institutional ownership on the Chinese A‐shares' ESG performance. Findings reveal the positive improvement from…”
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Firm life cycle, corporate risk‐taking and investor sentiment by Habib, Ahsan, Hasan, Mostafa Monzur

“…This study investigates the corporate risk‐taking and the performance consequences at different stages of the firm life cycle. We find that risk‐taking is…”
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Does economic policy uncertainty raise corporate precautionary cash holdings? Evidence from China by Su, Xin, Zhou, Shengshi, Xue, Rui, Tian, Jinfang

“…Using China as the research setting, this paper investigates the relationship between economic policy uncertainty and corporate precautionary cash holdings…”
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Triple‐entry accounting with blockchain: How far have we come? by Cai, Cynthia Weiyi

“…Although double‐entry accounting has been used for more than 600 years, today’s era of disruptive technological change utilising blockchain and FinTech has led…”
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Corporate social responsibility and financial fraud: evidence from China by Liao, Lin, Chen, Guanting, Zheng, Dengjin

“…This paper investigates the impact of corporate social responsibility (CSR) on corporate financial fraud in China. We find that CSR scores are negatively…”
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