Essays on Disclosure, the Institutional Environment and the Cost of Capital PDF Download

Author: Patricia Ruffing-Straube
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Author: Xiang Cai
Publisher:
ISBN:
Category :
Languages : en
Pages : 328

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Author: Anthony C. Ng
Publisher:
ISBN:
Category :
Languages : en
Pages : 54

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This paper examines the effect of sustainability performance disclosures on corporate cost of capital. We find that both cost of debt and cost of equity are lower for firms that disclose sustainability performance information, when compared to firms that do not disclosure similar information. We also explore the differential effect of sustainability performance disclosures on both cost of debt and equity and find that the effect is stronger for cost of equity. For corporations that disclose sustainability information, effects with respect to economic, governance, social, ethics and environmental sustainability performance are examined individually. Results show that sustainability disclosures pertaining to the economic, ethics and environment performance unambiguously lower both cost of debt and equity. Furthermore, disclosures regarding social and governance performance only lower cost of debt. Results have policy, practical and education implications by underscoring the value-relevance of currently voluntary sustainability reporting and assurance and a possible move toward improved standardized sustainability disclosures.

Author: Bijay Kumar Kandel
Publisher: Springer Nature
ISBN: 9464633263
Category : Business & Economics
Languages : en
Pages : 548

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This is an open access book. In the current situation of rapid economic development, the competition in the market is increasingly fierce. The drawbacks of traditional enterprise management and the backward management concept have seriously hindered the normal development of enterprises. In order to improve their competitive advantages and market share, enterprises must optimize their management methods and build a modern business administration system. In this situation, enterprises can only promote their development process by improving their business management mode and formulating scientific business management policies. Data science is one of the most important tools for optimizing business administration. Data science is an interdisciplinary field that uses scientific methods, processes, algorithms and systems to extract value from data. Data scientists use a combination of skills (including statistics, computer science and business knowledge) to analyze data collected from the Web, smartphones, customers, sensors and other sources. Data is the cornerstone of innovation, and data scientists gather information from data, discovering hidden trends from raw data and generating insights that companies can use to transform business problems into research projects that can then be translated back into practical solutions. Based on this, BADS 2023 discusses the state of modern business administration and the corresponding improvement measures in the context of the current reality, and It also provides a platform for scholars in related fields to exchange and share information, discuss how the two affect each other, and promote the modernization of business administration by studying certain business administration issues. To open new perspectives, broaden horizons, and examine the issues being discussed by the participants. Create an international-level forum for sharing, research and exchange that will expose participants to the latest research directions, results and content in different fields, thus inspiring them to come up with new research ideas.

Author: Runa Sarkar
Publisher: Springer
ISBN: 9811031231
Category : Business & Economics
Languages : en
Pages : 228

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This book offers a comprehensive overview of sustainability and management in India and through its insightful essays highlights the complex and multifaceted nature of sustainability as a concept. It also demonstrates the debates surrounding the concept of sustainability and its ramifications for ground-level practice in managing organisations and for public policy. The contributions from sustainability enthusiasts, practitioners from disparate fields and academics working at the Indian Institute of Management Calcutta, have been divided into five themes: (1) sustainability as a normative concept; (2) sustainability concept at the global level, (3) sustainability practices in Indian organisations and consumer behaviour; (4) sustainability, corporate governance and corporate social responsibility and (5) sustainability: a critique of organisational practice and government regulation. The themes reflect both new and continuing issues confronting management in the country today. Examples and in-depth studies make it relevant to the grounded reality in India. The expertise and experience of the contributors ensure that readers are left with a grasp of our current understanding of how sustainability is related to society and business, the direction this understanding will take in the future.

Author: Ulf Brüggemann
Publisher: Springer Science & Business Media
ISBN: 3834969524
Category : Business & Economics
Languages : en
Pages : 162

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Ulf Brüggemann discusses and empirically investigates the economic consequences of mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS.

Author: Gunnar Rimmel
Publisher: Edward Elgar Publishing
ISBN: 1035316269
Category : Business & Economics
Languages : en
Pages : 563

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This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and encourages researchers to make further meaningful contributions to this dynamic field.

Author: Charl de Villiers
Publisher: Routledge
ISBN: 1000070352
Category : Business & Economics
Languages : en
Pages : 487

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This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

Author: Jiuping Xu
Publisher: Springer Nature
ISBN: 3031103858
Category : Technology & Engineering
Languages : en
Pages : 840

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This book covers many hot topics, including theoretical and practical research in many areas such as dynamic analysis, machine learning, supply chain management, operations management, environmental management, uncertainty, and health and hygiene. It showcases advanced management concepts and innovative ideas. The 16th International Conference on Management Science and Engineering Management (2022 ICMSEM) will be held in Ankara, Turkey during August 3-6, 2022. ICMSEM has always been committed to promoting innovation management science (M-S) and engineering management (EM) academic research and development. The book provides researchers and practitioners in the field of Management Science and Engineering Management (MSEM) with the latest, cutting-edge thinking and research in the field. It will appeal to readers interested in these fields, especially those looking for new ideas and research directions.

Author: Mingshan Zhang
Publisher:
ISBN:
Category : Foreign exchange
Languages : en
Pages : 352

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