scholarly journals CALVO CARAVACA, A-L., CARRASCOSA GONZÁLEZ, J., GALLEGO SÁNCHEZ, E., RODRÍGUEZ RODRIGO, J., Litigación internacional en la Unión Europea (V). Derecho concursal internacional: Reglamento (UE) 2015/848, Texto Refundido Ley Concursal (Libro Tercero) de 2020, Directiva (UE) 2019/1023, Cizur Menor, Thomson-Reuters Aranzadi, 2021, 651 pp.

2021 ◽  
Vol 2021 (42) ◽  
Author(s):  
Laura García Gutiérrez
Keyword(s):  
Thomson Reuters

Application of Blockchain in KYC Compliance

2020 ◽  
Vol 5 (7) ◽  
pp. 781-784
Author(s):  
Shashank R. B. ◽  
Chirag Chhabra ◽  
Nagaraj G. Cholli
Keyword(s):  
Smart Contracts ◽  
Advantages And Disadvantages ◽  
Current Process ◽  
Thomson Reuters

The current process of Know Your Customer (KYC) used by banks is time-consuming, expensive, and redundant in practice. A Thomson Reuters Research states that while banks globally spend around 60 million USD on an average, this number may go up to 500 million USD for some banks [1]. Hence, to improve the efficiency of this process, the use of a blockchain-based mechanism is suggested. The use of smart contracts also provides scope for adding features that cannot be achieved by the current process. The paper majorly discusses the advantages and disadvantages of using blockchain for performing KYC processes.

scholarly journals The Interplay between Board Characteristics, Financial Performance, and Risk Management Disclosure in the Financial Services Sector: New Empirical Evidence from Europe

2021 ◽  
Vol 14 (2) ◽  
pp. 79
Author(s):  
Gratiela Georgiana Noja ◽  
Eleftherios Thalassinos ◽  
Mirela Cristea ◽  
Irina Maria Grecu
Keyword(s):  
Risk Management ◽  
Financial Performance ◽  
Financial Services ◽  
Structural Equation ◽  
Supervisory Board ◽  
Fiscal Year ◽  
Services Sector ◽  
Board Characteristics ◽  
Financial Services Sector ◽  
Thomson Reuters

This paper empirically evidences the role played by board characteristics (skills, diversity, structure, independence) in supporting risk management disclosure and shaping the financial performance of European companies operating in the financial services sector. We exploit data selected from Thomson Reuters Eikon database in 2020 for the last fiscal year 2019 (FY0) on a longitudinal sample of 144 companies with the head offices in Europe (25 countries). Following an original empirical approach based on two modern financial econometric techniques, namely structural equation modelling (SEM) and network analysis through Gaussian graphical models (GGMs), the research endeavor outlines the decisive importance of an optimal board size, enhanced management skills, upward gender diversity (encompassed by women participation on board management), and structure (mainly a two-tier type, one management board, and a distinctive supervisory board) as fundamentals of risk management strategies, leading to improved financial achievements and a higher profitability for the analyzed companies.

scholarly journals Developments and Trends of Mergers and Acquisitions in the Energy Industry

Energies ◽  
2021 ◽  
Vol 14 (8) ◽  
pp. 2158
Author(s):  
Karolis Andriuškevičius ◽  
Dalia Štreimikienė
Keyword(s):  
Mergers And Acquisitions ◽  
Cost Reduction ◽  
Driving Forces ◽  
Energy Industry ◽  
Business Climate ◽  
Climate Conditions ◽  
Thomson Reuters ◽  
Green Development ◽  
Energy Companies ◽  
Political Economic

Developments, trends, business climate, conditions, factors influencing the efficiency and results of mergers and acquisitions (M&A) in the energy sector are explored in this research. PESTLE (political, economic, social, technological, legal, environmental) analysis was performed in order to determine the driving forces of M&As in the energy industry. Considering the motivation and main questions of the study, a sample of global M&A deals that have occurred during the period 1995–2020 has been analyzed. DataStream 5.1 database by Thomson Reuters was employed to identify the sample of global energy companies that took over another company in the period 1995–2020. According to the research, while the role and presence of M&As in the energy industry are increasing, the purpose of the M&A deals has changed remarkably. During 1995–2010, most M&A events were conducted in order to explore synergies and benefit from cost reduction. Since the last decade, firms are pursuing M&As in the search of growth opportunities, ensuring supply and reflecting demand for green development of ecological environment and ongoing changes in the nature of energy.

scholarly journals Behavioral Issues for Sustainable Investment Decision-Making: A Literature Review

2016 ◽  
Vol 12 (1) ◽  
pp. 1 ◽  
Author(s):  
Andrea Tomo ◽  
Giovanni Landi
Keyword(s):  
Decision Making ◽  
Investment Decision ◽  
Managerial Decision ◽  
Behavioral Issues ◽  
Responsible Behavior ◽  
Thomson Reuters ◽  
Investment Decision Making ◽  
Decision Making Processes ◽  
Sustainable Investment ◽  
Corporate Social

The aim of this work is to understand the role of the Environmental, Social and Governance (ESG) paradigm in the corporate assessment by investors and the use of this paradigm as guide for managerial decision-making process by corporations. A review of the international literature is provided using five different couples of keywords on Thomson Reuters ISI Web of Knowledge research engine. The literature production increased only after the 2007 crisis and the median year of the results is 2011, thus highlighting just a recent attention to themes as ethics and corporate social responsibility. Main limitations are related to the classic limitations of literature reviews, as the choice of number and type of keywords and journals, the resulting selection of studies, the choice of relevant outcomes and the interpretation, generalization and application of results. The study provides both theoretical and practical implications: a complete review of contributions on the theme is provided; then, some insights in investors and corporations behaviors through the ESG lens, thus suggesting a more ethical and responsible behavior in investment decision-making processes.

scholarly journals Number 1 Microscopy Journal

2010 ◽  
Vol 18 (3) ◽  
pp. 5-5
Author(s):  
Charles Lyman
Keyword(s):  
Impact Factor ◽  
Scientific Journals ◽  
Thomson Reuters ◽  
The World

Microscopy and Microanalysis, the sister publication of this magazine, is currently the #1 microscopy journal in the world, according to the Thomson-Reuters-ISI organization that ranks scientific journals on the basis of Impact Factor. This ranking is based on our Impact Factor of 2.992 for the year 2008 (the most recent data available). This is the culmination of a long climb from the journal's beginning in 1995.

Board gender diversity and firms' social engagement in the Gulf Cooperation Council (GCC) countries

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammad Jizi ◽  
Rabih Nehme ◽  
Cynthia Melhem
Keyword(s):  
Social Engagement ◽  
Generalized Least Squares ◽  
Governance Structure ◽  
Gulf Cooperation Council ◽  
Foreign Direct Investments ◽  
Corporate Boards ◽  
Female Representation ◽  
Content Type ◽  
Gcc Countries ◽  
Thomson Reuters

PurposeThe Gulf Cooperation Council (GCC) countries form a unique socioeconomic environment that makes the conclusions of the prior literature not likely to be applicable. GCC countries have huge oil reserves, yet they are aiming at reducing oil dependency through enhancing transparency, increasing foreign direct investments and reforming their governance structure. Their firms are mainly family owned and have low female representation in leadership positions. The study seeks to fill a literature gap by providing a business case supporting the call for gender diverse boards for better governance.Design/methodology/approachThe study examines a sample of GCC-listed firms for the years 2009–2018. Three measures are used to proxy for firm social engagement, namely, CSR strategy score, environmental, social and governance (ESG) disclosure score and social pillar score. To ensure whether the presence of women on board or the number of women on board is influential on social engagements, the authors use the existence of women on board and the percentage of women on board variables. Data are collected using Thomson Reuters, and generalized least squares (GLS) panel data regression is used to estimate relationships.FindingsThe authors find that female representation on GCC corporate boards is increasing, yet in a slow path. The reported results support the role of women on boards in prompting firms' social agenda and enhancing the level of sustainability reporting. The results also show that female board representation supports the implementation of climate change policy, business ethics policy and health and safety policy.Originality/valueThe paper evidence the add value of women participation on GCC corporate boards in enhancing boards' functionality and governance. The empirical findings encourage firms and policymakers in the GCC countries to increase the share of females on corporate boards to improve firms' citizenship and facilitate attracting foreign investors.

Is it attractive to invest in alternative energy? Evidence from a five-factor Fama-French model for regional DJSI and renewable stock indexes

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Antonio Garcia-Amate ◽  
Alicia Ramírez-Orellana ◽  
Alfonso A. Rojo Ramirez
Keyword(s):  
Renewable Energy ◽  
Alternative Energy ◽  
Factor Model ◽  
Five Factor Model ◽  
Private Investment ◽  
Ordinary Least Squares ◽  
Green Economy ◽  
Economic Implications ◽  
Content Type ◽  
Thomson Reuters

PurposeThis study aims to examine the attractiveness of the regional Dow Jones Sustainability Indexes (DJSI) and several renewable energy indexes during December 31, 2010 to December 31, 2019. This study uses a risk-return analysis and a set of explanatory factors. Lastly, this study conducts a comparative analysis of these indexes with conventional indexes. Design/methodology/approachThis study uses data from Eikon, a Thomson Reuters database. To analyze the indexes’ behavior, this study uses the indexes’ annual return as of December 31 for each year. Next, this study estimates the Fama and French’s five-factor model using an ordinary least squares regression for regional DJSI and renewable energy indexes. FindingsThe results show that regional DJSIs delivered returns both above and below conventional indexes. In contrast, renewable energy indexes had high betas and negative returns, making them unattractive to investors. Practical implicationsThe results imply the need for public financing programs that support the transition to a sustainable economy and reduce risk and increase the return on private investment. Social implicationsThis study provides insights for policymakers regarding the importance of sustainability indexes in the transition to a green economy. Originality/valueThis study contributes to the growing literature on Fama and French’s five-factor model of sustainability indexes, especially in the current context characterized by intense green political changes. In particular, this study complements the few studies that have addressed the economic implications of renewable energy indexes in markets.

Board characteristics and integrated reporting quality: evidence from ESG European companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Salim Chouaibi ◽  
Yamina Chouaibi ◽  
Ghazi Zouari
Keyword(s):  
Risk Estimation ◽  
Reporting Quality ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Stock Volatility ◽  
Content Type ◽  
Board Characteristics ◽  
Thomson Reuters ◽  
Related Quality ◽  
Practical Implications

PurposeThe aim of this study is to analyze the possible relationship between board characteristics and integrated reporting quality in an international setting.Design/methodology/approachTo test the study's hypotheses, the authors applied linear regressions with a panel data, and the authors collected data from the Thomson Reuters database (ASSET4) and from the annual reports from European companies to analyze data of 253 listed companies selected from the environmental, social and governance (ESG) index between 2010 and 2019.FindingsThe reached empirical results prove to indicate well that both of the board size, independence and diversity appear to have a significantly positive effect on the integrated reporting quality. Noteworthy, also, is the fact that the appointment of an independent nonexecutive chairman is positively associated with the integrated reporting related quality, and holds for firms with a nonindependent chairman.Practical implicationsBeyond the theoretical implications, our study also has several practical implications. These findings are particularly relevant for managers, shareholders, and policymakers. Thus, stakeholders should consider the accuracy of disclosure in determining the optimal reporting strategy (reducing risk estimation, returns' stock volatility, increasing long-term shareholder value and reputation of the firm).Originality/valueThis article is motivated by the low number of works in the context about the corporate social responsibility and sustainability issues. It makes an important contribution to the academic literature by adding to the limited body of research on integrated reporting and corporate governance in an ESG company setting. The study is also important for practitioners seeking to improve the quality of their integrated reports.

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