Browsing SAM - Handelshøyskolen by Subject "Value relevance"
Now showing items 1-2 of 2
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Do investors penalize the firms disclosing higher environmental performance? A cross cultural evidence
(Peer reviewed; Journal article, 2022)Climate change discourse integrates 3Ps – people, planet, and profit. However, we do not find any empirical study that integrates 3Ps. Therefore, using a large global panel dataset from 46 countries, this study intends to ... -
The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity
(Business Strategy and the Environment (BSE);Volume 29, Issue 3, March 2020, Journal article; Peer reviewed, 2019-12-26)Using a large panel dataset comprising 812 listed European firms, this study investigates whether sustainability disclosure (Environmental, Social, and Governance) and female representation on boards affect firm value. We ...