. • In other words, firms prefer reporting small profits to reporting losses, showing increasing earnings over previous periods’ earnings, and announcing positive earnings surprises relative to analysts
increases or 𝛽2 is also expected insofar as earnings strings convey positive price- relevant information. 4.3 Measuring the Effects of Future Earnings Uncertainty To the extent that future earnings
not result in an increase in consumption to the same extent. Store expansion in the second quarter was in line with plan. The company opened two new stores: one HomePro S store at BigC Bangna in May
advanced machine learning, we investigate the effect of board gender diversity on corporate culture. Our results demonstrate that greater board gender diversity considerably strengthens positive corporate
support of the positive CSR effect on firm value irrespective of which proxy is used to identify CSR latent variable. Third, this study shows that CSR strategies based on a single pillar of ESG or the
of positive feedback trading, buy (sell) trades are more expensive to execute (i.e., incur higher total price impact) than sell (buy) trades on bullish (bearish) markets. • “Price impact asymmetry is
/or seek to achieve positive social outcomes. The Social Bond Principles (SBP) promote integrity in the Social Bond market through guidelines that recommend transparency, disclosure and reporting. They
line with the TCFD, refers to the potential positive impacts on an organization resulting from efforts to mitigate and adapt to climate change, such as through resource efficiency and cost savings, the
decision making by company boards and should reflect the extent to which this is embedded practice. Sustainability or corporate social responsibility (CSR) reports serve a useful purpose for multiple
can also be used to demonstrate the extent to which they have complied with the Code. In a similar spirit, UK institutions that apply the Code should use their best efforts to apply its principles to