scholarly journals The effect of environmental performance and preference disclosure on financial performance: Empirical evidence from unbalanced panel data of heavy-pollution industries in China

2015 ◽  
Vol 8 (1) ◽  
Author(s):  
Kai Chang
Keyword(s):  
Panel Data ◽  
Financial Performance ◽  
Empirical Evidence ◽  
Environmental Performance ◽  
Heavy Pollution ◽  
Unbalanced Panel Data

scholarly journals Impact of Environmental Performance on Financial Performance: Empirical Evidence from Indian Banking Sector

2021 ◽  
Vol 12 (1) ◽  
pp. 13-24
Author(s):  
Parul Munjal ◽  
P. Malarvizhi
Keyword(s):  
Financial Performance ◽  
Empirical Evidence ◽  
Significant Relationship ◽  
Environmental Performance ◽  
Banking Sector ◽  
Secondary Data ◽  
Capital Intensity ◽  
Environmental Disclosure ◽  
Policy Makers ◽  
Environmental Practices

There has been long-standing debate over whether or not firms gain economic competiveness from reducing their impact on the environment. Although ample literature is available on association between environmental performance and financial performance across various sectors, little empirical evidence is available in context of Indian banking sector. This research aims to analyze whether there is any significant relationship between environmental performance and financial performance of banks operating in India for a period 2013-14 to 2017-18. Secondary data has been collected for a sample of 83 banks operating in India. Content analysis was applied to extract information about environmental performance disclosed by sample banks followedby construction of environmental disclosure score index. Hierarchical multiple regression was applied to analyze relationship between environmental performance and financial performance after controlling for effects of size, financial leverage and capital intensity. Results exhibit no significant relationship between environmental performance and financial performance of banks operating in India. Findings of this research are expected to provide insight to users and readers of financial statements to have better understanding about the environmental practices carried out by banks. It would also contribute significantly towards decision making for policy makers in Indian banking sector to establish mandatory environmental legislations for reporting on environmental practices in order to improve non financial disclosure and financial performance in Indian banking sector.

The Effect of Corporate Environmental Performance on Corporate Financial Performance

2018 ◽  
Vol 10 (1) ◽  
pp. 425-444 ◽  
Author(s):  
Dietrich Earnhart
Keyword(s):  
Financial Performance ◽  
Empirical Evidence ◽  
Environmental Performance ◽  
Empirical Literature ◽  
Future Research ◽  
Corporate Environmental Performance ◽  
Financial Success ◽  
Meta Analyses ◽  
Mature Market ◽  
Negative Link

This review explores the effect of corporate environmental performance on financial performance. In particular, it reviews the empirical evidence on this effect. Conceptually, stronger environmental performance may lead to worse or better financial performance. The empirical literature generally finds a positive link from good environmental performance to financial success. However, many studies reveal a negative link. Given this mixed evidence, literature reviews and meta-analyses help to discern the conditions under which better environmental performance prompts financial success or disappointment. Similarly, this review organizes the empirical evidence by the specific measures of environmental performance and financial performance to discern which links are positive or negative. Lastly, the review identifies shortcomings in the empirical literature and offers suggestions for future research. For example, analyses should more fully explore the factors shaping the links from environmental to financial performance, such as firm size and economy type (e.g., mature market).

scholarly journals Transfer Pusat dan Upaya Pendapatan Asli Daerah (Studi kasus Kabupaten/Kota di Kalimantan Barat)

2015 ◽  
Vol 4 (1) ◽  
pp. 45
Author(s):  
Metasari Kartika
Keyword(s):  
Panel Data ◽  
Empirical Evidence ◽  
Intergovernmental Transfers ◽  
West Kalimantan ◽  
Local Revenue ◽  
The Impact ◽  
Unbalanced Panel Data

This study aims to obtain empirical evidence the impact of intergovernmental transfers on local revenue effort. This study uses unbalanced panel data from 14 Regency / Municipality in West Kalimantan Province during the period 2001 to 2009.The research concluded that (1) There are differences in the local revenue capacity in the Regency/Municipality West Kalimantan Province, causing the local revenue efforts was different, (2) On average in the Regency / Municipality West Kalimantan Province, DAU and DBH tax (unconditional transfers ) has a positive and significant effect on local revenue effort, (3) On average in the Regency / Municipality West Kalimantan Province, DAK (conditional transfers) has a negative and significant effect on local revenue effort.

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.

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