... to ensure consistency and effectiveness in adopting sustainability practices. Sustainability reporting Assurance ESG compensation Governance G10 G15 G380 There has been a notable shift from a shareholder-oriented perspective, where the primary goal of corporations is to maximize...

... Licensed re-use rights only Volatility linkages TVP-VAR connectedness approach Spillovers Exchange rate Stock markets Gold G10 G11 G15 G18 Financial markets have faced significant turbulence in recent years due to the pandemic, geopolitical issues, bank failures and demographic...

... flexibility and financial hedging based on portfolio interrelationships. © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Operational hedge Crash risk Operating leverage Earnings management Liquidity D24 G10 G30 M41 Kogan et...

... Emerald Publishing Limited Licensed re-use rights only Equity mispricing Japanese firms Risk-return parameters Investment transformation Panel data G10 G31 G32 Recent studies have examined the association between investment transformation, economic growth, and stock returns...

...-use rights only National governance Abnormal national governance index Gender inequality Financial inclusion Financial institution account ownership Digital payment G10 G15 G20 G21 O0 As part of the 2030 Agenda for Sustainable Development, the United Nations adopted gender...

... Limited Licensed re-use rights only Access to credit Banking Banking competition Consumer finance Financial access Fintech Peer-to-peer lending D14 G10 G21 G23 G51 The gradual reduction in the number of bank branches in the United States has led to the expansion of bank...

... Price clustering G10 G11 G12 G14 The extant literature provides several theories to explain the clustering of stock prices on certain pricing increments. A popular explanation, originating from psychology literature, suggests that stock price clustering is the result of our innate...

... portfolios. Moreover, the authors show the impact of filling missing data points, which is especially relevant for corporate bond markets, where data coverage tends to be lower. Carbon data Carbon emissions Climate Finance Investing Portfolio management G10 G11 P18 Q51 Q54 Q58...

... Herd behaviour Stock liquidity COVID-19 Government interventions Mood contagion G02 G10 G12 G15 A flourishing strand of finance literature dissects the presence of herding behaviour in the financial market as this mystifying pattern can endure and affect asset prices...

... 2023 07 04 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Commodity futures Idiosyncratic volatility Short-term risk factors Long-term risk factors G10 G11 G13 Commodity futures markets have emerged as an alternative...

... be contacted at: miupete@mcmaster.ca 05 07 2022 05 08 2022 05 08 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Leveraged exchange-traded funds Compounding effect Fund performance Volatility asymmetry G10 G12 G23...

... G10 G11 G12 G14 The positive risk–return relationship postulated by the Capital Asset Pricing Model (CAPM) (Sharpe, 1964) has remained the foundation stone of modern finance and asset pricing theories. However, empirical evidence from the 1970s shows a flat relationship between risk...

... pandemic. Sonali Jain can be contacted at: sonalijain@iitd.ac.in 24 05 2021 02 09 2021 19 10 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only COVID-19 Time-varying beta GARCH Conditional CAPM Emerging economy G10...

... 11 07 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Realized volatility Jumps Trading volume Order imbalance Abnormal short selling G10 G12 G13 The existing literature on the relationship between short selling...

... Economic fundamentals The Ramadan effect Political risk Technical analysis F31 F41 G10 Despite its importance for investors and policymakers, exchange rate determination remains a challenge in international finance. There is compelling evidence in the literature that states...

... the debt (Berger and Udell, 2002). Accruals Accrual quality Debt capital Earnings management Financial statements Transaction-based lending G10 G32 While both cash and accruals contain information about future cash flows, they nevertheless have different properties. Completed cash...

... 27 03 2020 29 04 2020 29 04 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Dark pools Informed trading Liquidity Short selling Stock returns G10 G12 We calculate the predicted value of Lag(DTC) and its residual...

... Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Information credibility 10-K filings Regulation full disclosure Sarbanes–Oxley Act (SOX) Stock price behaviour G10 G14 M48 Over the years, the Securities and Exchange Commission (SEC) has made...

... G10 G11 Financial statements contribute to a reduction in information asymmetries between firms and the stock market (Lee et al., 1993), and are thus considered as an important source of information for company valuation by investors (Ball and Brown, 1968 ; Beaver, 1968). Often...

...” effect Calendar anomaly Dummy regression Listed private equity G10 G11 G14 G15 In extending existing research, this paper investigates the existence of the “Sell in May” effect in globally listed private equity markets at global, regional, and style index levels. Listed private equity...