... of the CC BY 4.0 licence. ESG ESG disclosure Stock mispricing Market efficiency Sustainable investing G14 G32 G12 M14 REaDI Research Funding of Massey University Funding: This research was supported by the REaDI Research Funding of Massey University, New Zealand...

... initiatives. As a result, I test whether the life cycle moderates the association between climate exposure and debt maturity. © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Climate exposure Debt maturity Life cycle D22 G32 M14 Q54...

... management G30 M14 In 2007, the US Securities and Exchange Commission (SEC) took a significant step in allowing cross-listing foreign firms to file accounts based on the application of International Financial Reporting Standards (IFRS) as an alternative to providing financial statements based...

... 10 01 2022 06 02 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Foreign VC firm Local manager Culture differences Relationship-based economy G24 M14 M21 Since an inefficient legal framework in relationship-based...

... asymmetry Employee relations Corporate governance G34 K40 K41 M14 If managers use employee treatment as a signaling channel to enhance relations with stakeholders, then information asymmetry will be reduced. However, if employees are badly treated and firms are facing frequent allegations...