Empirical Study on R&D Investment and Financial Performance of GEM Companies under Compensation Incentive Regulation

2021 ◽  
Author(s):  
Han Guangqiang ◽  
Shao Chenxue
Keyword(s):  
Empirical Study ◽  
Financial Performance ◽  
Incentive Regulation ◽  
D Investment

scholarly journals R&D Investment, Financial and Environmental Performance Nexuses via Bootstrap Fourier Quantiles Granger Causality Test

Economies ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 85
Author(s):  
Feng-Li Lin
Keyword(s):  
Financial Performance ◽  
Granger Causality ◽  
Environmental Performance ◽  
Co2 Emission ◽  
Positive Relationship ◽  
Granger Causality Test ◽  
Causality Test ◽  
Emission Reductions ◽  
Policy Makers ◽  
D Investment

This study investigated the relationship between R&D investments and financial and environmental performance. The direction, size, and significance of various phases of these variables were generated using the bootstrap Fourier quantiles Granger causality test. In our results, a positive relationship between R&D investment and CO2 emission reductions was found at two tails of quantiles. Additionally, we observed a significantly positive relationship between financial performance and CO2 emission reductions at the 0.5 quantile and above. The correlation between R&D investment and financial performance was identified to be positive under the 0.3, 0.4, 0.5 and 0.9 quantiles and negative under the 0.5 and 0.6 quantiles. The changing linkages among R&D investment, environmental performance and financial performance found in this study provide important information for policy makers, aiding in the development of R&D strategies to upgrade financial and environmental performance simultaneously.

Sustainability Disclosure and the Financialization of Social Sustainability

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Daniela Woschnack ◽  
Stefanie Hiss ◽  
Sebastian Nagel ◽  
Bernd Teufel
Keyword(s):  
Content Analysis ◽  
Empirical Study ◽  
Financial Performance ◽  
Financial Market ◽  
Empirical Data ◽  
Qualitative Content Analysis ◽  
Social Sustainability ◽  
Rating Agencies ◽  
Sustainability Disclosure ◽  
Definition Of

Abstract This empirical study explores the financialization of social sustainability driven by sustainability accounting and reporting initiatives (SARIs). Since no globally accepted definition of what social sustainability encompasses exists, the paper asks how social sustainability is translated into the financial market language by SARIs as they provide standards for disclosing corporate non-financial performance and promote their concepts of social sustainability. The paper uses a two-step qualitative content analysis. First, it operationalizes social sustainability based on the empirical data of six sustainability rating agencies. Second, this operationalization is compared with the concepts created by three SARIs. The paper shows significant differences between the concepts of the SARIs and the rating agencies. While the rating agencies altogether interpret social sustainability with 83 distinct aspects, the SARIs, although differently created, use significant reduced concepts where 20% of these aspects are absent. The result of this financialization process could be a simplified and financially determined concept of social sustainability within die socially discourse. The research is limited to social sustainability and its financialization by SARIs. Individual indicators and their way or intensity to capture aspects of social sustainability were not part of the research interest. Further research should investigate the economic and the ecological pillars of sustainability as well as the usage of such financialized concepts within the society and especially by corporations. The paper unfolds the arbitrariness of operationalizing a qualitative phenomenon like social sustainability through the financial system. It discloses the need for looking at the mechanisms behind such processes and at the interests of the actors behind the frameworks. The paper reveals the financialization process driven by SARIs and demonstrates its simplifying effects on the concept of social sustainability. Furthermore, the paper shows that SARIs as metrics for non-financial aspects are troubled with a lack of transparency and a lack of convergence.

Exploring the correlation between diversity and financial performance: an empirical study

2022 ◽  
Vol 23 (1/2) ◽  
pp. 206
Author(s):  
Kathryn J. Ready ◽  
Mengsteab T. Beraki ◽  
Parag Dhumal ◽  
Mussie T. Tessema ◽  
Sebhatleab Kelati
Keyword(s):  
Empirical Study ◽  
Financial Performance

scholarly journals Do Brands Matter in Unlisted Firms? An Empirical Study of the Association between Brand Equity and Financial Performance

2018 ◽  
Vol 8 (4) ◽  
pp. 65
Author(s):  
Anne Schmitz ◽  
Nieves Villaseñor-Román
Keyword(s):  
Strategic Planning ◽  
Empirical Study ◽  
Financial Performance ◽  
Brand Equity ◽  
Brand Management ◽  
Earnings Persistence ◽  
Financial Indicators ◽  
Future Earnings ◽  
Measures Of Performance ◽  
Unlisted Firms

In spite of the importance of the brand management in marketing studies and practice, there is a scarcity of prior research on the links between brand equity and financial performance, particularly in unlisted (unquoted) firms. The study contributes to prior research along a number of dimensions. It provides evidence on the relevance of brands for unlisted firms of several industries, by showing that brand equity is associated with financial performance even in non-quoted firms without world-recognized brands. Second, the study analyzes the association between brands and accounting-based measures of performance, across different windows and financial indicators. Finally, the evidence on earnings persistence is particularly relevant, as it potentially sheds light on the existing debate on the association between brand equity and stock markets. To the extent that firms with greater brand equity have more persistent earnings, current earnings contain greater information about future earnings, which show the relevance of brand management in the strategic planning of unlisted firms.

scholarly journals Relation of selected factors of further education in organizations development and profitability of organizations

2019 ◽  
Author(s):  
Pavel Pudil ◽  
Irena Mikova ◽  
Lenka Komarkova ◽  
Vladimir Pribyl
Keyword(s):  
Empirical Study ◽  
Financial Performance ◽  
Talent Management ◽  
Further Education ◽  
Education Evaluation ◽  
Key Factors ◽  
The Czech Republic ◽  
Education Industry ◽  
And Training

Purpose – further education and training play an important role in organizations development. The paper aims to analyze its relation to the financial performance of organizations, particularly to find which factors of further education are significantly related to the organization profitability indicators. Research methodology – it is an empirical study based on 142 profit-oriented organizations operating in the Czech Republic. Multiple median regression was used to investigate the correlation among organization profitability and talent management, long-term strategy, education evaluation, investments into education, industry sector, organization size and its owner. Findings – the results provide evidence that talent management, education evaluation, investments into education are significantly related to the considered profitability indicator ratios (ROA, ROE, ROCE, ROS). Research limitations – follow from the size of the research sample, its extension is planned for the continuation of our research. Practical implications – the results of the research could stimulate organizations to pay more attention to the key factors of further education in their development so as to improve their financial performance. Originality/Value – the authors are not aware of any other empirical study from the post-transformation economies analyzing the relation of further education and the organization´s financial performance. It extends our pilot study presented at ECMLG 2017 in London. The results provide a suggestion for organizations which steps to take in order to gain the most from further education.

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