The valuation demand for accounting conservatism: evidence from firm-level climate risk measures DOI
Su Li, Tony van Zijl,

R.D. Willett

et al.

China Finance Review International, Journal Year: 2024, Volume and Issue: unknown

Published: Sept. 12, 2024

Purpose Prior studies have found that managers adjust operational activities to tackle climate risk. However, the effects of risk on accounting practices are largely ignored in literature. This paper investigates whether and how influences managers’ decision-making level conservatism explains results based two competing channels: valuation demand contracting demand. Design/methodology/approach Using firm measures, we build a modified Basu (1997) model conduct our econometric tests. In baseline model, use earnings before extraordinary items as dependent variable, referred model. We control for different levels fixed effect identify shocks mitigate potential concerns endogeneity bias A series robustness tests provide supporting evidence explanation. Findings sample 35,832 firm-year observations listed US firms over period 2002 2019, find perception drives choose less conservative policies. conclude consistent with explanation but inconsistent Originality/value The study provides additional respond by adjusting their corporate polices, specifically Our findings contradict prior studies. explain from unique perspective. Overall, valuable insights academics, investors, policymakers.

Language: Английский

Ecological resilience in crisis: Analyzing the role of urban land use and institutional policies DOI
Muhammad Asghar, Muhammad Ayaz, Sharafat Ali

et al.

Land Use Policy, Journal Year: 2025, Volume and Issue: 151, P. 107492 - 107492

Published: Feb. 8, 2025

Language: Английский

Citations

4
Impact of Economic Awareness on Sustainable Energy Consumption: Results of Research in a Segment of Polish Households DOI Creative Commons
Bożena Gajdzik, Magdalena Jaciow, Kinga Hoffmann-Burdzińska

et al.

Energies, Journal Year: 2024, Volume and Issue: 17(11), P. 2483 - 2483

Published: May 22, 2024

This manuscript explores the relationship between economic awareness (as a part of energy awareness) Polish households and their sustainable consumption practices. Sustainable is measured by frequency behaviors such as turning off electrical devices when not in use, removing mobile device chargers from sockets, switching lights leaving room, preferring showers over baths, using washing machines dishwashers only full, purchasing energy-efficient appliances light bulbs. Economic gauged through variables knowledge electricity tariffs, understanding electric bill components, prices, exact expenses, usage kWh, effective energy-saving methods, familiarity with efficiency classes study presents profiles high low regarding expenditures examines how these differ behaviors. research based on survey 1407 conducted online 2023. Data collected were subjected to statistical analysis are presented tables graphs. The findings discussed context existing literature field, highlighting implications contributes influences among households, providing insights for policymakers conservation initiatives. One key this paper significant association awareness, knowledge, adoption households. reveals that higher levels demonstrate notably practices related compared those lower awareness. Similarly, equipped greater about techniques exhibit propensity adopt underscores important roles literacy education fostering behavioral changes towards more practices, importance targeted interventions educational campaigns aimed at enhancing promoting consumers.

Language: Английский

Citations

9
An assessment of the carbon emissions of China's ICT system from the demand and supply perspectives DOI
Rong Yuan, Tianhao Ma,

Yihan Ge

et al.

Sustainable Production and Consumption, Journal Year: 2024, Volume and Issue: 47, P. 289 - 305

Published: April 14, 2024

Language: Английский

Citations

4
Are natural resources and trade openness linked to carbon emissions in Belt and Road Initiative economies? Exploring the moderating role of Fintech DOI
Tarek Ghazouani

Development and sustainability in economics and finance., Journal Year: 2025, Volume and Issue: unknown, P. 100059 - 100059

Published: April 1, 2025

Language: Английский

Citations

0
Rule of law, corruption and transparency impacts on green growth of East Asian economies DOI Creative Commons
Weiyu Gu,

Weifeng Yan,

Shiqin Yu

et al.

Humanities and Social Sciences Communications, Journal Year: 2024, Volume and Issue: 11(1)

Published: Sept. 9, 2024

Language: Английский

Citations

2
The Big Data Analysis and Digital Marketing DOI
Mahmoud Alghizzawi, Ibrahim Ezmigna, Abd Alrahman Ratib Ezmigna

et al.

Studies in systems, decision and control, Journal Year: 2024, Volume and Issue: unknown, P. 1 - 10

Published: Oct. 18, 2024

Language: Английский

Citations

2
The valuation demand for accounting conservatism: evidence from firm-level climate risk measures DOI
Su Li, Tony van Zijl,

R.D. Willett

et al.

China Finance Review International, Journal Year: 2024, Volume and Issue: unknown

Published: Sept. 12, 2024

Purpose Prior studies have found that managers adjust operational activities to tackle climate risk. However, the effects of risk on accounting practices are largely ignored in literature. This paper investigates whether and how influences managers’ decision-making level conservatism explains results based two competing channels: valuation demand contracting demand. Design/methodology/approach Using firm measures, we build a modified Basu (1997) model conduct our econometric tests. In baseline model, use earnings before extraordinary items as dependent variable, referred model. We control for different levels fixed effect identify shocks mitigate potential concerns endogeneity bias A series robustness tests provide supporting evidence explanation. Findings sample 35,832 firm-year observations listed US firms over period 2002 2019, find perception drives choose less conservative policies. conclude consistent with explanation but inconsistent Originality/value The study provides additional respond by adjusting their corporate polices, specifically Our findings contradict prior studies. explain from unique perspective. Overall, valuable insights academics, investors, policymakers.

Language: Английский

Citations

1