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 …

This article presents the results of a systematic literature review on intangibles and
intellectual capital (IC) focusing on articles published in the top 20 accounting journals …

Purpose The purpose of this paper is to examine the impact of environmental, social, and
governance (ESG) practices disclosure and firm value in the Egyptian context. This is done …

This research note aims to enrich our understanding regarding the market valuation
implications of financial reporting under an Integrated Reporting (IR) approach. In order to …

Salah satu tugas manajer perusahaan yang sangat penting adalah memaksimalkan nilai
perusahaan. Maksimalisasi nilai perusahaan akan berdampak pada peningkatan kekayaan …

How market participants respond to corporate disclosure forms an important cornerstone in
many areas of accounting and finance research. This article synthesizes behavioral …

Despite increasing global attention on corporate carbon emissions, few studies have
examined the value relevance of carbon emission information in the international context …

This study attempts to broaden our understanding of the value relevance of environmental
performance by providing empirical evidence on the moderating role of financial …

The idea that green banking disclosure leads to increased firm value has been rightly
considered as over‐simplistic. This paper builds on key prior insights by investigating …

Greenhouse gas (GHG) emissions are perceived to have negative consequences for society
at large by contributing to potential climate change and represent a potential cash drain from …