firm valueinformation disclosuresustainabilityWhile the recent COVID-19 pandemic has accelerated environmental, social, and governance (ESG) investing, there remains a growing sense of uncertainty in this sector. This study investigates the impacts of ESG-related information disclosures on firm value and...
ESG and Firm ValueAndrea QuintilianiAbstractThis study aims to investigate the correlations between ESG score and firm value. The paper verifies the hypothesis that there is a positive correlation between ESG score and firm performance, as indicated by levered free cash flow, ROE, current ratio, ...
,Kaiser S.ESG Performance and Firm Value:The Moderating Role of Disclosure[J].Global Finance Journal,2018,(38):45-64. [2]Duque-Grisales,Eduardo,Aguilera-Caracuel Javier.Environmental,Social and Governance Scores and Financial Pe...
31. Plumlee, M., Voluntary Environmental Disclosure Quality and Firm Value: Further Evidence, Journal of Accounting and Public Policy, 2015. 32. Serafeim, G., ESG: Hyperboles and Reality, Harvard Business School, 2021. 33. Serafeim, G., & A. Yoon, Stock Price Reactions to ESG News: The...
31. Plumlee, M., Voluntary Environmental Disclosure Quality and Firm Value: Further Evidence, Journal of Accounting and Public Policy, 2015. 32. Serafeim, G., ESG: Hyperboles and Reality, Harvard Business School, 2021. 33. Serafeim, G., & A. Yoon, Stock Price Reactions to ESG News: The...
Under theUNsustainable development goals(SDGs), the United States (US) and China have ambitious environmental, social, and governance (ESG) investment plans. However,dichotomyis found in the literature about how rising ESG practices affect firm value (FV). This study examines the linear and nonline...
[2]Ali Fatemi, Martin Glaum, Stefanie Kaiser. ESG performance and firm value: The moderating role of disclosure[J]. Global Finance Journal, 2017(38): 45-64 [3]Cui B , Docherty P . Stock Price Overreaction to ESG Controversies[J]. Social Science Electronic Publishing.[4]...
[21] Karam C S, Liao L. The road to corporate social responsibility: A meta-analysis of antecedents, consequences, and outcomes[J]. Journal of Business Ethics, 2020, 163(1): 1-22. [22] Li Y, Zhang Y. Corporate social responsibility and firm value: Evidence from China[J]. China Jour...
ESG performance and firm value: The moderating role of disclosure - ScienceDirect This study investigates the effect of environmental, social, and governance (ESG) activities and their disclosure on firm value. We find that ESG strengths increase firm value and that weaknesses decrease it. ESG ...
[4] Asante-Appiah B.Does the Severity of a Client’s Negative Environmental,Social and Governance Reputation Affect Audit Effort and Audit Quality?[J].Journal of Accounting and Public Policy, 2020,39(3):1-22. [5] Brinette S,...