Essays about: "Laura Bahde"

Found 1 essay containing the words Laura Bahde.

  1. 1. Do institutional investors care about material ESG disclosure? Evidence from the SASB standards

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : João Monteiro; Laura Bahde; [2023]
    Keywords : ESG disclosure; SASB standards; institutional ownership; financial materiality; sustainable finance;

    Abstract : This paper examines the relationship between institutional ownership and SASB disclosure, by applying a linear probability model with fixed effects to our panel dataset. We find that certain groups of institutional investors demand SASB disclosure, and that their demand is sensitive to the disclosure costs faced by firms, namely information production and proprietary costs. READ MORE