Finance research letters, Год журнала: 2024, Номер unknown, С. 106675 - 106675
Опубликована: Дек. 1, 2024
Язык: Английский
Finance research letters, Год журнала: 2024, Номер unknown, С. 106675 - 106675
Опубликована: Дек. 1, 2024
Язык: Английский
International Review of Financial Analysis, Год журнала: 2025, Номер 98, С. 103922 - 103922
Опубликована: Янв. 10, 2025
Язык: Английский
Процитировано
3Innovation and Green Development, Год журнала: 2025, Номер 4(2), С. 100202 - 100202
Опубликована: Янв. 27, 2025
Язык: Английский
Процитировано
2Finance research letters, Год журнала: 2025, Номер unknown, С. 107200 - 107200
Опубликована: Март 1, 2025
Язык: Английский
Процитировано
1Borsa Istanbul Review, Год журнала: 2025, Номер unknown
Опубликована: Янв. 1, 2025
Язык: Английский
Процитировано
0Sustainability, Год журнала: 2025, Номер 17(3), С. 1157 - 1157
Опубликована: Янв. 31, 2025
Green transparency motivates organizations to decrease environmental hazard emissions, improve ecological safeguarding behavior, and increase performance. However, the current literature ignores cultural organizational factors behind green which cannot answer stakeholders how reduce barriers achieve sustainable goals. This study collected data from 207 Chinese companies listed on three stock exchanges (Beijing, Shanghai, Shenzhen) through an online survey unfold interplay between contextual factors. The were analyzed using PLS-SEM. analysis revealed that regulations, digitalization, innovation, gender diversity significantly affect sustainability culture. findings also all these directly of companies. Furthermore, mediation culture mediates relationship other constructs. Short-term training programs regarding sustainability, mutual group discussion without discrimination, supporting use digital tools may develop a in company can firms’ transparency.
Язык: Английский
Процитировано
0International journal of organizational analysis, Год журнала: 2025, Номер unknown
Опубликована: Март 4, 2025
Purpose This study aims to explore key questions within the context of Asian countries: How do artificial intelligence (AI) and blockchain adoption in accounting influence enterprise risk management environmental, social governance (ESG) performance? What role does have as a mediator this relationship? In addition, how environmental uncertainty shape interplay between AI accounting, ESG Design/methodology/approach The authors collected data from Thomson Reuters Eikon Datastream, initially targeting 20 countries with highest gross domestic product (GDP) per capita. Using stringent selection criteria, research sample included 22,212 firms these Bahrain, China, Hong Kong, Indonesia, Israel, Japan, Jordan, Kazakhstan, South Korea, Kuwait, Lebanon, Malaysia, Oman, Qatar, Saudi Arabia, Singapore, Sri Lanka, Thailand, United Arab Emirates Vietnam. After rigorous screening process, final comprised 1,742 firms, representing 17,420 firm-year observations over 2014–2023 period. paper applied maximum likelihood structural equation modeling analyze data. Findings findings reveal that both along management, positively impact performance context. Enterprise serves mediating factor performance. significantly moderates relationships well Practical implications uncovers internal factors – such external factors, notably uncertainty, fostering sustainable value for firms. Internal enable integrate considerations into their operations, facilitating mitigation enhancing Meanwhile, heightened drives practices. Consequently, Governments should prioritize development regions characterized by high advance national goals encourage responsible business Originality/value contributes existing literature uncovering combined effects on performance, offering empirical evidence GDP Specifically, it underscores efficacy moderating
Язык: Английский
Процитировано
0Finance research letters, Год журнала: 2025, Номер unknown, С. 107209 - 107209
Опубликована: Март 1, 2025
Язык: Английский
Процитировано
0International Review of Financial Analysis, Год журнала: 2025, Номер unknown, С. 104163 - 104163
Опубликована: Март 1, 2025
Процитировано
0International Review of Economics & Finance, Год журнала: 2025, Номер unknown, С. 103971 - 103971
Опубликована: Фев. 1, 2025
Язык: Английский
Процитировано
0Finance research letters, Год журнала: 2025, Номер unknown, С. 107170 - 107170
Опубликована: Март 1, 2025
Язык: Английский
Процитировано
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