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* Login YOUR CART Price Total €0.00 (₴0) Proceed to Checkout Your cart is empty Cart 0 Items Submit Manuscript Search ... Search * About Us * Journals * Publishing policies * Editorial Policies * Books * JIC index FOLLOW US * * * * Our team believes in the future of Ukrainian science and is ready to work towards it. We finance the development and implementation of the Journal's International Compliance Index (JIC Index) to help young and promising Ukrainian journals and are also ready to cooperate as a publisher and invite them to our publishing platform. * We provide the consulting services of an academic journal establishment and management. * Our team believes in the future of Ukrainian science and is ready to work towards it. We finance the development and implementation of the Journal's International Compliance Index (JIC Index) to help young and promising Ukrainian journals and are also ready to cooperate as a publisher and invite them to our publishing platform. * Limited Liability Company “Consulting Publishing Company “Business Perspectives” is a publisher of international academic journals. * The LLC “CPC “Business Perspectives”, on a voluntary basis, holds events and seminars to share knowledge on the development of Ukrainian academic journals and their compliance with the best international practices. * * * * News and releases * September 02, 2024 SPECIAL ISSUE "UKRAINIAN UNIVERSITIES IN NEW REALITIES: 10 YEARS OF WAR" * March 06, 2024 SPECIAL ISSUE "SUSTAINABLE INITIATIVES IN MARITIME SECTOR" CALL FOR PAPERS, DEADLINE 15/12/2024 * January 15, 2024 THE MINISTRY OF SCIENCE AND HIGHER EDUCATION OF POLAND UPDATES THE LISTS OF RECOMMENDED JOURNALS * May 03, 2023 ROTATION IN THE EDITORIAL BOARD OF THE INVESTMENT MANAGEMENT AND FINANCIAL INNOVATIONS JOURNAL READ MORE NEWS Journals Categories Journals Books * Business, Management and Accounting * Decision Sciences * Economics, Econometrics and Finance * Environmental Science * Multidisciplinary * Social Sciences Search Clear Recent updates Popular JOURNALS Business, Management and Accounting; Economics, Econometrics and Finance; Social Sciences TOURISM AND TRAVELLING Business, Management and Accounting; Decision Sciences; Economics, Econometrics and Finance INVESTMENT MANAGEMENT AND FINANCIAL INNOVATIONS Business, Management and Accounting; Economics, Econometrics and Finance ACCOUNTING AND FINANCIAL CONTROL Business, Management and Accounting; Economics, Econometrics and Finance PUBLIC AND MUNICIPAL FINANCE Business, Management and Accounting; Economics, Econometrics and Finance BANKS AND BANK SYSTEMS Business, Management and Accounting; Decision Sciences; Economics, Econometrics and Finance; Social Sciences PROBLEMS AND PERSPECTIVES IN MANAGEMENT Business, Management and Accounting; Decision Sciences INNOVATIVE MARKETING Multidisciplinary; Social Sciences GEOPOLITICS UNDER GLOBALIZATION Business, Management and Accounting; Social Sciences NOWADAYS AND FUTURE JOBS 12>>> COOKIES THE COOKIE SETTINGS ON THIS WEBSITE ARE SET TO 'ALLOW ALL COOKIES' TO GIVE YOU THE BEST EXPERIENCE. If you continue without changing these settings, you consent to this Read more Accept Trending articles * HOW SOCIAL INITIATIVES AFFECT THE VALUE OF MANUFACTURING COMPANIES IN NIGERIA William Inyang , Charles Effiong , Abosede Usoro , Eme Efiong , Peter Bessong , Essien Oden , Ije Ubi doi: http://dx.doi.org/10.21511/imfi.21(4).2024.11 Investment Management and Financial Innovations Volume 21, 2024 Issue #4 pp. 128-139 Views: 3 Downloads: 1 TO CITE АНОТАЦІЯ Eighty percent of listed manufacturing firms in Nigeria (4 out of 5 firms) had negative and fluctuating returns on equity eighty-three percent of the time (5 out of 6 years), while inexplicable fluctuations in philanthropic expenditures, labor costs, and creditor days correspondingly occurred during the 6-year period under review (2018–2023). This study looks at how social initiatives affect the value of listed manufacturing firms in Nigeria. Its specific goal was to determine whether a firm’s value (measured as return on equity) is influenced by the cost of corporate giving, the cost of employee well-being, and the time taken to settle creditors. Data were obtained from the financial reports of 5 companies. the sample of which was judgmentally drawn from 16 listed companies using a quantitative method of research. EViews statistical package was used to analyze data. It was found that investments in social initiatives as supported by corporate giving {B1 = 0.010162, P = .2691 or P > .05}, employee well-being {B2 = .012285, P = .3836 or P > .05}, and obligations to creditors {B3 = .012018, P = .8327 or P > .05} are not value-enhancing in Nigeria’s manufacturing sector. In light of the above, it was concluded that listed companies in the manufacturing sector in Nigeria are not legitimately and strategically investing their resources in social initiatives, and corporate value is consequently not enhanced and maximized. * ENVIRONMENTAL, SOCIAL, AND GOVERNANCE PERFORMANCE: THE ROLE OF CHINESE EMPLOYEE STOCK OWNERSHIP PLANS Yasi Liu , Shaun McDowell , Chunxiao Xue , Jianing Zhang doi: http://dx.doi.org/10.21511/ee.15(2).2024.10 Environmental Economics Volume 15, 2024 Issue #2 pp. 132-148 Views: 20 Downloads: 4 TO CITE АНОТАЦІЯ The challenges of global warming, resource depletion, and environmental protection require immediate action from corporations, governments, and communities globally. Implementing environmental, social, and governance (ESG) measures represents a key strategy for corporations in addressing sustainability concerns. This study investigates how the ESG performance of publicly listed companies in China is influenced by employee stock ownership plans (ESOPs). Utilizing a dataset covering 4,464 publicly listed Chinese corporations from 2009 to 2022, this analysis employs fixed-effects regressions to reveal the beneficial impact of ESOPs on corporate ESG ratings. A firm’s transition from non-ESOP to ESOP status raises ESG ratings by 1.213, representing 22% of the ESG score’s standard deviation. The findings indicate that greater involvement of the top management team in an ESOP weakens the positive impact of the ESOP on corporate ESG performance. The positive impact of ESOPs on ESG performance is insignificant in the agriculture sector but more pronounced in the manufacturing and service sectors, where the transition to ESOP status results in ESG score increases of 1.122 and 1.500, respectively. The issue of endogeneity is addressed by utilizing a lagged ESOP independent variable and applying two-stage least squares regression with the average ESOP serving as the instrumental variable. The findings confirm that causality runs from ESOP to ESG rather than ESG influencing ESOP. Acknowledgment This study was supported by the Department of Education of Zhejiang Province – General Program (Y202249981, Y202353438), the Wenzhou Association for Science and Technology – Service and Technology Innovation Program (jczc0254), the Wenzhou-Kean University Student Partnering with Faculty Research Program (WKUSPF202404, WKUSPF202411), the Wenzhou-Kean University International Collaborative Research Program (ICRP2023002, ICRP2023004), and the Wenzhou-Kean University Internal Research Support Program (IRSPG202205, IRSPG202206). * THE IMPACT OF AUDITOR ATTRIBUTES AND FIRM SIZE ON FINANCIAL REPORTING TIMELINESS OF LISTED FIRMS Edwin Onatuyeh , Sunday Aniefor , Catherine Orife , Lucky Ogbolu , Elizabeth Osevwe-Okoroyibo doi: http://dx.doi.org/10.21511/imfi.21(4).2024.10 Investment Management and Financial Innovations Volume 21, 2024 Issue #4 pp. 116-127 Views: 23 Downloads: 5 TO CITE АНОТАЦІЯ This empirical study examines the impact of auditor attributes and firm size on financial reporting timeliness among listed firms in Nigeria. The study employs an ex-post facto type of research, with a quantitative design covering a ten-year period (2013–2022). The sample size comprises sixty-six (66) non-financial firms listed on the Nigerian Exchange Group (NGX). Based on data extracted from the audited annual reports of the sampled sixty-six firms, the robust regression model results reveal that joint audits contributed considerably to shorter financial reporting lags, underscoring the value of collaborative audit efforts in streamlining the audit process. Audit fees maintained a positive significant effect on the reporting lag of listed Nigerian firms. However, audit switch, client firm size, audit opinion, and audit firm size all maintained insignificant effects on the financial reporting timeliness of the Nigerian listed firms investigated. Therefore, the study recommends that listed firms should rather opt for affordable joint audits due to their efficiency in streamlining the audit process. Equally, the study recommends that listed firms should maintain long-term relationships with auditors to leverage increased familiarity, yet remain cautious of likely complacency and breach of auditing ethical guidelines that can arise from prolonged engagements. * THE INFLUENCE OF RENEWABLE ENERGY AND FINANCIAL DEVELOPMENT ON TESTING THE ENVIRONMENTAL KUZNETS CURVE IN LEBANON: ARDL APPROACH Hanadi Taher doi: http://dx.doi.org/10.21511/ee.15(2).2024.09 Environmental Economics Volume 15, 2024 Issue #2 pp. 118-131 Views: 24 Downloads: 1 TO CITE АНОТАЦІЯ This study considers the impacts of financial development and the consumption of renewable energy in Lebanon for the period 1990–2021, employing the Environmental Kuznets Curve. The financial sector in Lebanon is considered a major engine in the economic development. Green energy sources and environmental protection are taking higher importance nowadays with the increase of implications for climate change and global warming worldwide. This paper examines the Environmental Kuznets Curve’s presence and implications for Lebanon’s financial development and renewable energy consumption. The econometric model used annual data from the World Development Indicators. Utilizing the autoregressive distributed lag (ARDL) technique, both near- and long-term relationships were estimated. The findings support the Environmental Kuznets Curve hypothesis and show that energy consumption and real income have a statistically significant beneficial effect on carbon emissions and that their square has a statistically significant negative impact on carbon emissions over the long and short term. The results show variations in signs for financial development between the short and long term and stable results for renewable energy with negative signs in both terms. These results show the importance of further research on the influence of financial development and green energy consumption on EKC. Therefore, policymakers need to pay more attention to these variables for a sustainable economy that is facing the effects of climate change. * Subscription Subscription information, prices and order details learn more * Book publishing information We offer different book publishing services learn more * Article Promotion Make your article visible to the society learn more newsletter We accept payment with: * * * ISNI: 0000 0004 6439 8257 * Copyright © 2024 LLC “CPC “Business Perspectives”, except Open Access articles Developed by MindK. Designed by Crisp. * About Us * Company * News * Cooperation and partners * Advertising * Manuscript Administration System * Users support * Your profile * External services instructions * Site navigation Contact us * Hryhorii Skovoroda lane, 10 Sumy, 40022 , Ukraine * +380-542-221707 * +38-063-2891070 * head@businessperspectives.org * Privacy Policy * Cookie Policy * Terms and Conditions