This study focuses on the problems of imperfect internal control effectiveness, insufficient information transparency, and plummeting stock prices. The study selects the data of non-financial main board listed companies in China’s Shanghai and Shenzhen A-shares from 2012 to 2021 as a sample, and adopts an empirical research methodology, which reveals that the effectiveness of internal control is negatively related to the trend of share price crash, and efficient internal control is positively related to the transparency of corporate information environment. The findings suggest the impact of internal control on the risk of stock price crash at the individual stock level and provide empirical support for listed companies to manage their risks. This study has practical value in guiding listed companies to strengthen internal control, improve information transparency, mitigate the risk of stock price crashes, and provide a decision-making basis for the healthy and stable development of the capital market.

The study examines the relationship between EPS and the gearing ratios and return on equity (ROE) ratio of 9 public listed firms on the Malaysian Stock Exchange from 2014 to 2022 financial years. The firms are selected at random. From this study it was established that there is a negative relation between EPS and gearing and a positive relation between EPS and ROE. Companies that want to attract more investors need to keep their gearing ratio low and increase the return on equity ratio high. To obtain the benefits of gearing or external funding, there need to be a balance between equity and debts. There is no one optimal balance between debt and equity. This balance is difference for each company and the sector they operate in. It is important for managers of companies to find the optimal balance between debt and equity, unique to their company.

Rising fuel prices can affect driver behavior and thus the number of accidents, which is a key road safety issue. The aim of this paper was to assess and quantify the relationship between fuel prices (FP) and the number of road accidents in Europe. Content analysis of statistics from the countries was used to collect data, which were examined using Ramsey resets and Poisson distributions and then processed using negative binomial regression (NB), cluster analysis and visualization using contour plots. The results show that in Germany and Poland there is a statistically significant low negative correlation between fuel price and the number of traffic accidents, while in the Czech Republic and Denmark the relationship is weaker and statistically insignificant. In Iceland, no significant correlation was found. The contribution of this paper is to provide important insights that can be used in the development of transport policies and regulations to improve road safety. The main limitations include the difficulty of data collection, as many countries do not publish detailed statistics, and the low number of accidents in Iceland, which makes it impossible to perform a robust analysis for this country and may cause generalization of the results.

Firms, recognizing their Corporate Social Responsibility (CSR), are becoming catalysts for societal change by integrating Environmental, Social and Governance (ESG) criteria into their activities. The fashion industry exemplifies this effort, with an increasing number of companies embracing sustainability and ethical practices. In this context, our purpose is to provide a clear and comprehensive picture of the link between sustainability and business performance in the fashion industry. This work presents a Multivariate Regression Analysis, scrutinizing both external perspectives through stock prices and internal perspectives via profitability indices. Our aim is to discern the intricate relationship between sustainability practices and financial performance within the fashion industry, aligning ESG criteria with long-term economic success. Our regression analysis reveals a significant positive correlation between ESG scores and stock prices, indicating investor recognition of ESG performance as a crucial investment criterion. However, when focusing internally on profitability, the ESG score does not exhibit statistical significance, suggesting a yet-to-be-established connection between ESG policies and corporate profitability. This study underscores the evolving role of companies as sustainability promoters, emphasizing the crucial role of ESG performance in shaping investor perceptions. Nevertheless, it also highlights the need for further exploration into the intricate relationship between sustainable policies and corporate profitability. As businesses increasingly embrace sustainability, in fact, it could become paramount for informed decision-making and fostering ethical societal and environmental progress.

In order to diversify a portfolio, find prices, and manage risk, derivatives products are now necessary. There is a lack of understanding of the true influence of derivatives on the behavior of the underlying assets, their volatility consequences, and their pricing as complex instruments. There is a dearth of empirical research on how these instruments impact company risk exposures and inconsistent findings. This study examines corporate derivatives’ impact on stock price exposure and systematic risk in South African non-financial firms. Using a dataset of listed firms from 2013 to 2023, we employ Generalized Autoregressive Conditional Heteroscedasticity (GARCH) models to assess the effect of derivatives on return volatility and beta, a measure of systematic risk. Additionally, we apply the Generalized Method of Moments (GMM) to address potential endogeneity between firm characteristics and derivatives use. Our findings suggest that firms using derivatives experience lower overall volatility and reduced systematic risk compared to non-users. The results are robust to various control factors, including firm size, leverage, and macroeconomic conditions. This study fills a gap in the literature by focusing on an underrepresented emerging market and provides insights relevant to global risk management practices.