The Role of Corporate Inflexibility Moderator on the Relationship between Environmental, Social and Corporate Governance "ESG" and the Cost of Equity in Listed Companies in Iraq
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Malekian, Esfandiar (Author) |
| مؤلفين آخرين: | Alshakban, Ahmad (Co-Author) |
| المجلد/العدد: | مج26, ع2 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2024
|
| الصفحات: | 27 - 40 |
| ISSN: |
1816-9171 |
| رقم MD: | 1526493 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Cost of Equity | ESG | Corporate Inflexibility
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| LEADER | 02284nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 2269719 | ||
| 041 | |a eng | ||
| 044 | |b العراق | ||
| 100 | |a Malekian, Esfandiar |e Author |9 702883 | ||
| 245 | |a The Role of Corporate Inflexibility Moderator on the Relationship between Environmental, Social and Corporate Governance "ESG" and the Cost of Equity in Listed Companies in Iraq | ||
| 260 | |b جامعة القادسية - كلية الادارة والاقتصاد |c 2024 | ||
| 300 | |a 27 - 40 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This longitudinal study investigates the dynamic relationship between environmental, social, and corporate governance (ESG) performance and the cost of equity in listed companies in Iraq from 2016 to 2022. Utilizing a comprehensive dataset spanning multiple years, the study examines the evolving nature of this relationship over the specified time period. The research findings reveal a significant negative correlation between ESG performance and the cost of equity, indicating that companies with higher ESG scores tend to have lower costs of equity capital. Furthermore, the study explores the moderating effect of corporate financial inflexibility on this relationship. Results indicate that financial inflexibility acts as a moderator, decreasing the impact of ESG performance on the cost of equity capital in a decreasing direction. These findings contribute to the understanding of how corporate inflexibility influences the relationship between ESG practices and the cost of equity in the Iraqi context. | ||
| 653 | |a المرونة المؤسسية |a الحوكمة البيئية |a المسؤولية الاجتماعية |a الأسواق المالية |a العراق | ||
| 692 | |b Cost of Equity |b ESG |b Corporate Inflexibility | ||
| 700 | |9 809751 |a Alshakban, Ahmad |e Co-Author | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 003 |e Al-Qadisiyah Journal for Administrative & Economic Sciences |f Maǧallaẗ al-qādisiyyaẗ li-l-ʻulūm al-idāriyyaẗ wa-al-iqtiṣādiyyaẗ |l 002 |m مج26, ع2 |o 0478 |s مجلة القادسية للعلوم الإدارية والاقتصادية |v 026 |x 1816-9171 | ||
| 856 | |u 0478-026-002-003.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1526493 |d 1526493 | ||
عناصر مشابهة
-
The Moderating Role of Corporate Governance on the Relationship between Voluntary Disclosure and the Cost of Equity of the Palestinian Companies Listed on PEX
بواسطة: جلاد، سارة عماد حسين منشور: (2020) -
The Moderating Role of Joint Audit Acceptance on the Effect of Audit Quality on Earnings Managementin Banks Admitted to the Iraqi Stock Exchange
بواسطة: Malekian, Esfandiar منشور: (2024) -
Corporate Governance and Earnings Management: An Empirical Study of the Jordanian Companies Listed on Amman Stock Exchange
بواسطة: صالح، ليال نعمان منشور: (2016) -
Environmental, Social and Governance "ESG" Investing: Risk and Return Analysis of Egyptian Sustainable Equity Index
بواسطة: Otaify, Mahmoud Moustafa منشور: (2021) -
Does Corporate Social Responsibility Disclosure Influence the Cost of Equity?: Evidence from Jordanian Public Companies
بواسطة: حموري، عبدالله محمد منشور: (2022)
