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Does environmental performance reduce corporate financing costs? Evidence from U.S. listed firms

This study examines the relationship between environmental performance and corporate financing costs using a panel sample of U.S. listed firms from 2013 to 2024. Environmental performance is measured by environmental scores obtained from S&P Global ESG data, while financing cost is proxied by firms’ interest expenses r...

Jie-An Yang · 0 citations
Open access Oct 2026

Does State Ownership Undermine the Environmental Payoff of Corporate Green Investment? Evidence from China’s Listed Manufacturing Firms

Against the backdrop of China’s dual-carbon strategy, a growing literature documents that corporate green investment improves financial outcomes, yet whether it produces genuine environmental improvement remains contested. This study shifts the analytical lens from financial to ecological returns: drawing on a panel of...

Ying Liu, J. Yau, Asri bin Marsidi · 0 citations
Open access Sep 2026

R&D expenditure and firm-level carbon emissions across firm life-cycle stages: Evidence from BRICS countries.

In this study, we examine the association between firm-level R&D expenditure, used as a general innovation input, and firm-level carbon emissions across life-cycle stages of listed non-financial firms in BRICS economies over 2000-2023. Using S&P Trucost firm-level carbon data matched with S&P Capital IQ Pro financial v...

Ahmad Ghazali, Mubashar Tanveer, Muhammad Ashraf et al. · 0 citations
Open access Sep 2026

The Effects of IT Investment and ESG Integration on Firm Value: Evidence from an Emerging Economy

This study examines whether IT investment intensity and environmental, social, and governance (ESG) performance jointly affect firm value in a frontier-market setting. The analysis uses an unbalanced panel of 201 non-financial firms listed on the Dhaka Stock Exchange, comprising 875 firm-year observations from 2020 to...

Md. Shafayet Shahed Ornob, Md Khairul Islam · 0 citations
Open access Sep 2026

The Impact of Working Capital Management on Firm Profitability: Evidence from Manufacturing Firms in Uzbekistan

Working capital management is central to short-term financial decisions in manufacturing firms, yet evidence on whether shortening the cash conversion cycle (CCC) raises profitability remains inconsistent across institutional settings. Although the negative CCC-profitability relationship is well documented in developed...

Jalol Abdurayimov, Jurayev Akhmad · 0 citations
Open access Aug 2026

ENVIRONMENTAL SENSITIVITY CONTEXT AND FIRM VALUE: THE JOINT EFFECTS OF GREEN ACCOUNTING AND CORPORATE GOVERNANCE

This research examines the impact of green accounting and corporate governance mechanisms on the firm value of companies listed on Vietnam’s stock market, aiming to address a key research gap in emerging economies by integrating environmental transparency and internal governance into a unified framework. Using a quanti...

Hung The Dinh, Hung Duc Pham, H. T. Pham et al. · 0 citations

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