企業の環境責任、会計と企業財務：ＥＵ諸国の定量分析 Corporate Environmental Responsibility, Accounting and Corporate Finance in the EU : A Quantitative Analysis Approach (Csr, Sustainability, Ethics & Governance)

Dimitropoulos, Panagiotis/ Koronios, Konstantinos

Springer Nature Switzerland AG（2021/04発売）

• 製本 Hardcover:ハードカバー版／ページ数 265 p.
• 言語 ENG
• 商品コード 9783030727727

Full Description

The purpose of this book is to study the association of corporate environmental responsibility (CER) with financial performance, capital structure, innovative activities, corporate risk, working capital management and accounting quality. Undoubtedly, CER has been developed into a crucial corporate issue around the world. CER has been incorporated within various sectors, countries and includes many types of activities and dimensions. A fundamental issue that is addressed in this book, is how corporate finance and accounting are affected by CER activities and how it impacts company performance. In order to analyse this interrelation, the authors focus on a sample of firms from 28 EU member countries. The purpose of this book is to study the association of CER with financial performance, capital structure, innovative activities, corporate risk, working capital management and accounting quality. The book also intends to provide useful policy recommendations as well as to offerconstructive impulses for future research.

Contents

Chapter 1. Introduction to corporate environmental responsibility, accounting and finance.- Chapter 2. Corporate environmental responsibility in the EU.- Chapter 3. Literature Review on Corporate Environmental Responsibility.- Chapter 4. Firm - specific determinants of corporate environmental responsibility.- Chapter 5. Corporate environmental responsibility and financial performance.- Chapter 6. Corporate environmental responsibility and innovative activities.- Chapter 7. Corporate environmental responsibility and capital structure.- Chapter 8. Corporate environmental responsibility and corporate risk.- Chapter 9. Corporate environmental responsibility, cash holding and dividend policy decisions.- Chapter 10. Corporate environmental responsibility and earnings value relevance.- Chapter 11. Corporate environmental responsibility and earnings management.- Chapter 12. Corporate environmental responsibility and accounting conservatism.- Chapter 13. Conclusions and Implications.