000			03861nam a22002657a 4500
003			KOHA
005			20241007110356.0
008			240926d2024 cy ||||| |||| 00| 0 eng d
040			_aCY-NiCIU _beng _cCY-NiCIU _erda
041			_aeng
090			_aYL 3390 _bT33 2024
100	1		_aTabi, Valentine Eyong
245	1	4	_aTHE IMPACT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE FACTORS ON FIRM VALUATION WITH MODERATING EFFECT OF FOREIGN OWNERSHIP IN UNITED KINGDOM NONE-FINANCIAL FIRMS / _cVALENTINE EYONG TABI ; SUPERVISOR, ASST. PROF. DR. BOREN SARGON
264			_c2024
300			_a60 sheets ; _c30 cm _e+1 CD ROM
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
502			_aThesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance
520			_aThe goal of this research is to look at the link between environmental, social, and governance (ESG) concerns and business worth, whilst accounting for the moderate impact of foreign ownership on this connection of enterprises listed on the Financial Times Stock Exchange (FTSE) in the United Kingdom from 2012 to 2021. To accomplish this purpose, the ESG composite is broken into four sections; ESG composite pillar score, Scores for the Environmental pillar, the Social pillar, and the Governance pillar. This provides a distinct understanding of which ESG variables truly effect business value when moderated by foreign ownership. To proceed with our research study, our secondary data was retrieved from the Refinitive data base, ordinary analytical models where employed namely; the pooled OLS model, the random effect model, and the fixed effect model are the three models employed in this study. After thorough analysis was completed among the three ordinary regression analytical models we can draw the following findings without ambiguity; To what concern ESG combined pillar score, when ESG combine pillar score is moderated by foreign ownership, it has rather a negative significance to firm value Tobin Q on pooled OLS, positive significance on Radom effect model and positive significance on fixed effect model. Hence ESG combine pillar score has a substantial influence on the business's worth when moderated by foreign ownership. Equally, when ENV pillar score is moderated by foreign ownership, it has rather a negative significance to firm value Tobin Q on pooled OLS, positive significance on Radom effect model and positive significance on fixed effect model. Hence ENV pillar score has a substantial influence on the company's worth, when moderated by foreign ownership. Furthermore, when SOC pillar score is moderated by foreign ownership, it has equally a negative significance impact to firm value Tobin Q on pooled OLS, and Radom effect only has a positive significance on fixed effect therefore SOC pillar score has got no effect on SOC- firm value relationship when moderated by foreign ownership. And lastly when GOV pillar score is moderated by foreign ownership, it has equally a negative significance impact to firm value Tobin Q, on pooled OLS, and Radom effect only has a positive significance on fixed effect therefore GOV pillar score has got no effect on GOV- firm value relationship when moderated by foreign ownership. This study increases empirically the research in terms of company ethical behavior otherwise known as (CSR). The findings influences regulators and researchers rather than just corporate governance. According to the findings not all foreign ownership investment on the ESG factors in United Kingdom firms are favourable to firm value.
650		0	_aAccounting and Finance _vDissertations, Academic
700	1		_aSargon, Boren _esupervisor
942			_2ddc _cTS
999			_c292863 _d292863