ESG:

Yajin Li1, Fei Meng2

  • 1Accounting School, Capital University of Economics and Business, Beijing, China.

PloS one
|September 4, 2025
PubMed
まとめ

企業の環境・社会・ガバナンス (ESG) の業績は,監査価格にU型効果を示しています. 強いESGの実践は最初は監査料を低くしたが,内部統制と情報非対称性の影響で利益は安定した.

関連する概念動画

Testing a Claim about Standard Deviation01:19

Testing a Claim about Standard Deviation

A complete procedure to test a claim about population standard deviation or population variance is explained here.
The hypothesis testing for the claim of population standard deviation (or variance) requires the data and samples to be random and unbiased. The population distribution also must be normal. There is no specific requirement on the sample size as the estimation is based on the chi-square distribution.
As a first step, the hypothesis (null and alternative) concerning the claim about...
2.1K
First Derivative Test: Problem Solving01:25

First Derivative Test: Problem Solving

Imagine an asset price that crashes to a low point, rebounds sharply as bargain-hunters step in, and then gradually declines. Such behavior can be modeled with a smooth function whose turning points represent locally overvalued and undervalued regions. A convenient example that captures rebound followed by decay is:The high and low points of this curve are identified using the first derivative test, which determines where the function changes from increasing to decreasing or vice versa. To...
227
Equity Theory01:26

Equity Theory

Equity theory explains how our sense of fairness influences the dynamics of close relationships. Rooted in social psychology, the theory posits that individuals evaluate fairness by comparing the ratio of their contributions to the rewards they receive. Relationship satisfaction is highest when these ratios are perceived as balanced between partners, promoting mutual reciprocity and a sense of justice.Equity vs. Equality in RelationshipsEquity is distinct from equality. Fairness does not...
430