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281
Good business? The struggles for regulating ESG disclosure
Published 2011-10-01“…In particular, it outlines the interests of the main constituencies involved at the EU-level: large corporations, institutional investors, trade unions, NGOs, professional accountants and financial analysts, public authorities. The last part develops an argument suggesting the current emergence of ESG disclosure regulation constitutes an institutional investors’ strategy to strengthen, on the one hand, their control over managers and, on the other hand, the legitimacy of their claims over companies resources. …”
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282
Good business? The struggles for regulating ESG disclosure
Published 2012-06-01“…In particular, it outlines the interests of the main constituencies involved at the EU-level: large corporations, institutional investors, trade unions, NGOs, professional accountants and financial analysts, public authorities. The last part develops an argument suggesting the current emergence of ESG disclosure regulation constitutes an institutional investors’ strategy to strengthen, on the one hand, their control over managers and, on the other hand, the legitimacy of their claims over companies resources.…”
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283
Selection of Investment Policy Using a Novel Three-Way Group Decision Model under Intuitionistic Hesitant Fuzzy Sets
Published 2023-03-01“…This research can help investors and financial analysts in making better decisions and achieving their investment goals.…”
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284
Designing and explaining the profit predictability assessment Model in Companies active in the financial industry
Published 2023-12-01“…Investors, managers, financial analysts, researchers, and lenders have long been interested in forecasting accounting profit and its impact on economic decisions. …”
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285
A hybrid model for predicting variable price behaviors in the stock market
Published 2023-12-01“…Due to the volatility of the stock market, predicting stock price changes in daily trading is a challenging task and it is one of the most important issues in the financial world that has attracted the attention of most financial analysts and researchers. Financial markets are an attractive field for investment in order to achieve high profits but obtaining high profits in this market is not easy, because some data are dynamic, non-linear, and variable, and unstable in nature, and therefore there are many risks in this way (Lahmiri & Boukadoum, 2015). …”
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286
Analyzing the Influence of Company's Business Strategy and Its Components as a Factor of Information Risk on Excess Stock Returns
Published 2024-12-01“…The nuanced understanding of how specific strategic components influence investor perceptions and market performance can offer valuable insights for corporate decision-makers, investors, and financial analysts. Discussion and ConclusionThe study's findings highlighted the critical role of business strategy in the context of information risk and stock market performance. …”
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287
High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies
Published 2022-08-01“…The negative and significant effect of the interactive effect of high valuation according to the abnormal return criterion in the type of ownership on discretionary accruals according to the model of Kothari et al. is in line with this view that managers of public companies have fewer shares and stock options than managers of private companies and have less monetary incentive to generate abnormal stock returns as well as the level of discretionary accruals (earnings management).It is suggested that the users of the information of listed companies and especially financial analysts and potential shareholders in evaluating the quality of profit and potential performance of the mentioned companies (companies with high valuation) and also for future investment in the mentioned companies, due to the high risk of investing in such companies, be more careful. …”
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288
The combination of genetic algorithm in the optimization of the stock portfolio in the financial decision of investors
Published 2024-03-01“…An issue that has occupied the minds of many financial analysts and investors for many years is how to choose stocks and optimize the investment portfolio over time in a way that meets the investor's expectations in order to maximize the return on investment. …”
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289
Presenting a model to explain unfavorable risk and favorable risk according to psychological variables in predicting market fluctuations in the Iranian capital market.
Published 2024-09-01“…Therefore, the models explaining unfavorable risk and favorable risk according to psychological variables can help to improve the prediction of market fluctuations and understand the influencing factors, which can be very valuable for investors, financial analysts, and economic decision makers (Ajello & Pike, 2022). …”
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