Corporate Environmental Responsibility, Accounting and Corporate Finance in the EU

A Quantitative Analysis Approach
1. Auflage 2021
ISBN: 978-3-030-72772-7
Verlag: Springer

Buch, Englisch, 265 Seiten, Format (B × H): 160 mm x 241 mm, Gewicht: 588 g

Reihe: CSR, Sustainability, Ethics & Governance

The purpose of this book is to study the association of corporate environmental responsibility (CER) with financial performance, capital structure, innovative activities, corporate risk, working capital management and accounting quality. Undoubtedly, CER has been developed into a crucial corporate issue around the world. CER has been incorporated within various sectors, countries and includes many types of activities and dimensions. A fundamental issue that is addressed in this book, is how corporate finance and accounting are affected by CER activities and how it impacts company performance. In order to analyse this interrelation, the authors focus on a sample of firms from 28 EU member countries. The purpose of this book is to study the association of CER with financial performance, capital structure, innovative activities, corporate risk, working capital management and accounting quality. The book also intends to provide useful policy recommendations as well as to offerconstructive impulses for future research.

Zielgruppe

Research

Autoren/Hrsg.

Dimitropoulos, Panagiotis

Koronios, Konstantinos

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Betriebliches Energie- und Umweltmanagement
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Geowissenschaften Umweltwissenschaften Nachhaltigkeit

Inhaltsverzeichnis

Chapter 1. Introduction to corporate environmental responsibility, accounting and finance.- Chapter 2. Corporate environmental responsibility in the EU.- Chapter 3. Literature Review on Corporate Environmental Responsibility.- Chapter 4. Firm – specific determinants of corporate environmental responsibility.- Chapter 5. Corporate environmental responsibility and financial performance.- Chapter 6. Corporate environmental responsibility and innovative activities.- Chapter 7. Corporate environmental responsibility and capital structure.- Chapter 8. Corporate environmental responsibility and corporate risk.- Chapter 9. Corporate environmental responsibility, cash holding and dividend policy decisions.- Chapter 10. Corporate environmental responsibility and earnings value relevance.- Chapter 11. Corporate environmental responsibility and earnings management.- Chapter 12. Corporate environmental responsibility and accounting conservatism.- Chapter 13. Conclusions and Implications.

Über Autor(innen)

Panagiotis Dimitropoulos is a member of the teaching staff of the Department of Sport Organization and Management at the University of Peloponnese in Sparta (Greece). His research interests are on accounting and financial management. He has published in referred academic journals like British Accounting Review, Corporate Governance: An International Review, Journal of Economic Behaviour and Organization, European Sport Management Quarterly among others. 
Konstantinos Koronios holds a PhD in Marketing from the University of Peloponnese (Greece), a Master in Business Administration (MBA) from the University of Piraeus (Greece) and a Master in Science (MSc) of Marketing and Communications with new technologies form the Athens University of Economics and Business (Greece). His research interests include sponsorship, sport entrepreneurship, sport marketing and marketing strategy. Dr. Konstantinos Koronios currently serves as an Adjunct Professor of Business and Marketing at the Department of Accounting and Finance, University of Peloponnese (Greece)