- You can use the 'AND' / 'OR' / 'NOT' option for the things you want to add or remove. - You can return to normal search by pressing the Cancel button.
This paper examines the impact of firms' environmental, social, and governance (ESG) activities on financial reporting quality (FRQ). The study uses 45,877 firm-year observations from 65 countries between 2003 and 2021. In the research model, firm characteristics and macroeconomic and institutional structure characteristics of the countries are controlled for. This study finds that firms with higher ESG scores have higher FRQ. Additionally, our mediation analysis indicates that financial distress costs serve as a crucial mechanism through which ESG influences FRQ. Our findings are robust after ...More
As traditional international trophy hunting destinations are becoming less accessible due to hunting restrictions and regulations, new destinations are entering the scene, such as the Republic of Kyrgyzstan, located in Central Asia. Kyrgyzstan has grown to be one of the top destinations for international trophy hunting of argali Ovis ammon and ibex Capra sibirica, both of which are in danger of extinction. Empirically, the article draws on a case study from the largest region in Kyrgyzstan, At-Bashy, and 395 questionnaires with local inhabitants from 5 villages, and 1 interview with an interna ...More