SCALAR AND VECTOR GAMES IN THE EVALUATION OF SOCIAL AND ENVIRONMENTAL DISCLOSURE AND THEIR RELATIONSHIP WITH MARKET VALUE

Detalhes bibliográficos
Autor(a) principal: Kroenke,Adriana
Data de Publicação: 2018
Outros Autores: Caballero,Victoriana Rubiales, Cecon,Bianca, Hein,Nelson
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Pesquisa operacional (Online)
Texto Completo: http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0101-74382018000200215
Resumo: ABSTRACT This study evaluated the association of social, environmental and socio-environmental disclosure with the market value of Brazilian companies with high environmental impact based on the Game Theory. To perform the analysis, rankings were developed by using scalar and vector gaming techniques. After the construction of the rankings, the association between them was verified through Kendall’s correlation analysis. The findings indicate a positive association of social, environmental and socio-environmental disclosure with the market value of Brazilian companies with high environmental impact. In addition, there was an increase in the degree of association during the investigated periods. This result suggests that the market is increasingly demanding regarding the disclosure of this information, which indicates that the disclosure of these information can bring competitive advantages in relation to the market value.
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spelling SCALAR AND VECTOR GAMES IN THE EVALUATION OF SOCIAL AND ENVIRONMENTAL DISCLOSURE AND THEIR RELATIONSHIP WITH MARKET VALUEsocio-environmental disclosuremarket valuegame theoryABSTRACT This study evaluated the association of social, environmental and socio-environmental disclosure with the market value of Brazilian companies with high environmental impact based on the Game Theory. To perform the analysis, rankings were developed by using scalar and vector gaming techniques. After the construction of the rankings, the association between them was verified through Kendall’s correlation analysis. The findings indicate a positive association of social, environmental and socio-environmental disclosure with the market value of Brazilian companies with high environmental impact. In addition, there was an increase in the degree of association during the investigated periods. This result suggests that the market is increasingly demanding regarding the disclosure of this information, which indicates that the disclosure of these information can bring competitive advantages in relation to the market value.Sociedade Brasileira de Pesquisa Operacional2018-08-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontext/htmlhttp://old.scielo.br/scielo.php?script=sci_arttext&pid=S0101-74382018000200215Pesquisa Operacional v.38 n.2 2018reponame:Pesquisa operacional (Online)instname:Sociedade Brasileira de Pesquisa Operacional (SOBRAPO)instacron:SOBRAPO10.1590/0101-7438.2018.038.02.0215info:eu-repo/semantics/openAccessKroenke,AdrianaCaballero,Victoriana RubialesCecon,BiancaHein,Nelsoneng2018-08-10T00:00:00Zoai:scielo:S0101-74382018000200215Revistahttp://www.scielo.br/popehttps://old.scielo.br/oai/scielo-oai.php||sobrapo@sobrapo.org.br1678-51420101-7438opendoar:2018-08-10T00:00Pesquisa operacional (Online) - Sociedade Brasileira de Pesquisa Operacional (SOBRAPO)false
dc.title.none.fl_str_mv SCALAR AND VECTOR GAMES IN THE EVALUATION OF SOCIAL AND ENVIRONMENTAL DISCLOSURE AND THEIR RELATIONSHIP WITH MARKET VALUE
title SCALAR AND VECTOR GAMES IN THE EVALUATION OF SOCIAL AND ENVIRONMENTAL DISCLOSURE AND THEIR RELATIONSHIP WITH MARKET VALUE
spellingShingle SCALAR AND VECTOR GAMES IN THE EVALUATION OF SOCIAL AND ENVIRONMENTAL DISCLOSURE AND THEIR RELATIONSHIP WITH MARKET VALUE
Kroenke,Adriana
socio-environmental disclosure
market value
game theory
title_short SCALAR AND VECTOR GAMES IN THE EVALUATION OF SOCIAL AND ENVIRONMENTAL DISCLOSURE AND THEIR RELATIONSHIP WITH MARKET VALUE
title_full SCALAR AND VECTOR GAMES IN THE EVALUATION OF SOCIAL AND ENVIRONMENTAL DISCLOSURE AND THEIR RELATIONSHIP WITH MARKET VALUE
title_fullStr SCALAR AND VECTOR GAMES IN THE EVALUATION OF SOCIAL AND ENVIRONMENTAL DISCLOSURE AND THEIR RELATIONSHIP WITH MARKET VALUE
title_full_unstemmed SCALAR AND VECTOR GAMES IN THE EVALUATION OF SOCIAL AND ENVIRONMENTAL DISCLOSURE AND THEIR RELATIONSHIP WITH MARKET VALUE
title_sort SCALAR AND VECTOR GAMES IN THE EVALUATION OF SOCIAL AND ENVIRONMENTAL DISCLOSURE AND THEIR RELATIONSHIP WITH MARKET VALUE
author Kroenke,Adriana
author_facet Kroenke,Adriana
Caballero,Victoriana Rubiales
Cecon,Bianca
Hein,Nelson
author_role author
author2 Caballero,Victoriana Rubiales
Cecon,Bianca
Hein,Nelson
author2_role author
author
author
dc.contributor.author.fl_str_mv Kroenke,Adriana
Caballero,Victoriana Rubiales
Cecon,Bianca
Hein,Nelson
dc.subject.por.fl_str_mv socio-environmental disclosure
market value
game theory
topic socio-environmental disclosure
market value
game theory
description ABSTRACT This study evaluated the association of social, environmental and socio-environmental disclosure with the market value of Brazilian companies with high environmental impact based on the Game Theory. To perform the analysis, rankings were developed by using scalar and vector gaming techniques. After the construction of the rankings, the association between them was verified through Kendall’s correlation analysis. The findings indicate a positive association of social, environmental and socio-environmental disclosure with the market value of Brazilian companies with high environmental impact. In addition, there was an increase in the degree of association during the investigated periods. This result suggests that the market is increasingly demanding regarding the disclosure of this information, which indicates that the disclosure of these information can bring competitive advantages in relation to the market value.
publishDate 2018
dc.date.none.fl_str_mv 2018-08-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0101-74382018000200215
url http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0101-74382018000200215
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 10.1590/0101-7438.2018.038.02.0215
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv text/html
dc.publisher.none.fl_str_mv Sociedade Brasileira de Pesquisa Operacional
publisher.none.fl_str_mv Sociedade Brasileira de Pesquisa Operacional
dc.source.none.fl_str_mv Pesquisa Operacional v.38 n.2 2018
reponame:Pesquisa operacional (Online)
instname:Sociedade Brasileira de Pesquisa Operacional (SOBRAPO)
instacron:SOBRAPO
instname_str Sociedade Brasileira de Pesquisa Operacional (SOBRAPO)
instacron_str SOBRAPO
institution SOBRAPO
reponame_str Pesquisa operacional (Online)
collection Pesquisa operacional (Online)
repository.name.fl_str_mv Pesquisa operacional (Online) - Sociedade Brasileira de Pesquisa Operacional (SOBRAPO)
repository.mail.fl_str_mv ||sobrapo@sobrapo.org.br
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