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Institutional investor ESG activism and exploratory green innovation: Unpacking the heterogeneous responses of family firms across intergenerational contexts 机构投资者的环境、社会和治理行动主义与探索性绿色创新：解读不同代际背景下家族企业的异质反应
The British Accounting Review Pub Date : 2024-01-01 DOI: 10.1016/j.bar.2024.101324
Bao Wu, Feng Chen, Lanhua Li, Zijia Liu, Yaoyao Wu
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引用次数: 0
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings 投资者关系活动的披露与股灾风险：来自非公开内部会议的证据
The British Accounting Review Pub Date : 2024-01-01 DOI: 10.1016/j.bar.2024.101325
Hang Zhou, Rong Ding, Yifan Li, Yuxin Sun
{"title":"Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings","authors":"Hang Zhou, Rong Ding, Yifan Li, Yuxin Sun","doi":"10.1016/j.bar.2024.101325","DOIUrl":"https://doi.org/10.1016/j.bar.2024.101325","url":null,"abstract":"","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"74 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139538713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Which governance mechanisms matter for firm pollution? 哪些治理机制对企业污染有影响?
The British Accounting Review Pub Date : 2023-12-07 DOI: 10.1016/j.bar.2023.101297
Sarfraz Khan, John K. Wald
{"title":"Which governance mechanisms matter for firm pollution?","authors":"Sarfraz Khan, John K. Wald","doi":"10.1016/j.bar.2023.101297","DOIUrl":"https://doi.org/10.1016/j.bar.2023.101297","url":null,"abstract":"<p>Using U.S. EPA pollution data, we analyze which governance provisions are related to firm pollution. We find that classified boards, poison pills, limits to amend bylaws, and fair price amendments are associated with significantly greater pollution. In contrast, cumulative voting, because it allows a greater voice for minority shareholders, is associated with lower pollution. We create a pollution-based index (the P-index) based on the sum of those governance provisions positively related to pollution plus an indicator for lack of cumulative voting. The P-index has approximately twice as large an association with firm-level pollution as the E-index. Most measures of board structure or compensation have no significant relation with pollution after controlling for the P-index. An instrumental variable analysis suggests a causal relation between the P-index and pollution.</p>","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138544869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does the market value the green credit performance of banks? Evidence from bank loan announcements 市场是否重视银行的绿色信贷表现？来自银行贷款公告的证据
The British Accounting Review Pub Date : 2023-11-01 DOI: 10.1016/j.bar.2023.101282
Gary Tian, Kun Tracy Wang, Yue Wu
{"title":"Does the market value the green credit performance of banks? Evidence from bank loan announcements","authors":"Gary Tian, Kun Tracy Wang, Yue Wu","doi":"10.1016/j.bar.2023.101282","DOIUrl":"https://doi.org/10.1016/j.bar.2023.101282","url":null,"abstract":"","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139294115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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