Ahmed A Elamer : Citation Profile


Are you Ahmed A Elamer?

Brunel University London

8

H index

6

i10 index

281

Citations

RESEARCH PRODUCTION:

21

Articles

RESEARCH ACTIVITY:

   3 years (2018 - 2021). See details.
   Cites by year: 93
   Journals where Ahmed A Elamer has often published
   Relations with other researchers
   Recent citing documents: 111.    Total self citations: 13 (4.42 %)

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   Permalink: http://citec.repec.org/pel264
   Updated: 2024-11-04    RAS profile: 2023-03-16    
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Relations with other researchers


Works with:

Ntim, Collins (5)

Authors registered in RePEc who have co-authored more than one work in the last five years with Ahmed A Elamer.

Is cited by:

Ntim, Collins (11)

Alkaraan, Fadi (5)

Nguyen, Quang Khai (3)

GUTIÉRREZ-FERNÁNDEZ, MILAGROS (2)

TARAZI, Amine (2)

Velte, Patrick (2)

Oprean, Camelia (1)

Cucculelli, Marco (1)

Lin, Boqiang (1)

Giovanis, Eleftherios (1)

Santoboni, Fabrizio (1)

Cites to:

Ntim, Collins (59)

Shleifer, Andrei (22)

Jensen, Michael (20)

Vishny, Robert (11)

Lopez-de-Silanes, Florencio (11)

La Porta, Rafael (10)

TARAZI, Amine (9)

HASAN, IFTEKHAR (8)

Fama, Eugene (7)

Molyneux, Philip (6)

Nekhili, Mehdi (6)

Main data


Where Ahmed A Elamer has published?


Journals with more than one article published# docs
Business Strategy and the Environment4
International Journal of Finance & Economics3
Accounting Research Journal2
International Journal of Ethics and Systems2

Recent works citing Ahmed A Elamer (2024 and 2023)


YearTitle of citing document
2023.

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2024.

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2024.

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2023Board gender diversity and corporate environmental performance: The moderating role of family and dual‐class majority ownership structures. (2020). Profumo, Giorgia ; Cordeiro, James J ; Tutore, Ilaria. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:29:y:2020:i:3:p:1127-1144.

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2023Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium?sized enterprises. (2021). Ntim, Collins ; Elmagrhi, Mohamed H ; Crossley, Richard M. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:8:p:3740-3762.

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2024What to green: Family involvement and different types of eco?innovation. (2022). Sinha, Paresha ; Pan, Xin ; Chen, Xuanjin. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:31:y:2022:i:5:p:2588-2602.

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2023Analysing corporate forest disclosure: How does business value biodiversity?. (2023). Morrisonsaunders, Angus ; Anthony, Samuel Jack. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:1:p:624-638.

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2023Board gender diversity and ESG decoupling: Does religiosity matter?. (2023). Aboud, Ahmed ; Eliwa, Yasser ; Saleh, Ahmed. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:7:p:4046-4067.

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2023Environmental, social, and governance risks and environmentally sensitive competitive strategies: A case study of a multinational logistics company. (2023). Aytekin, Ahmet ; Gundodu, Hakan Gokhan ; Karamaa, Alar ; Korucuk, Seluk ; Toptanci, Ura. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:32:y:2023:i:7:p:4874-4906.

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2024Nexus between corporate environmental disclosures and gender diversity: Interaction effects of board independence. (2024). Aliani, Khaoula ; Arora, Akshita. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:1113-1128.

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2024Is it the mere female directors or their attributes that matter for the quality of corporate sustainability disclosures?. (2024). Jan, Amin ; Zahid, Muhammad ; Ur, Haseeb ; Hussainey, Khaled ; Saleh, Mamdouh Abdulaziz. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:661-678.

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2023Does ownership concentration affect banks’ credit risk? Evidence from MENA emerging markets. (2023). Jabbouri, Rachid ; Almustafa, Hamza ; Naili, Maryem. In: Bulletin of Economic Research. RePEc:bla:buecrs:v:75:y:2023:i:1:p:119-140.

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2023The Impact of Ethics on the Audit Quality of Firms in Sub-Sahara Africa. (2023). Maama, Haruna ; Mvunabandi, Jean Damascene. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2023-05-14.

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2023The Potential of Renewable Energy Green Financing through Carbon Taxation to Achieve Net-Zero Emissions Target. (2023). Mustapa, Siti Indati ; Ayodele, Freida Ozavize. In: International Journal of Energy Economics and Policy. RePEc:eco:journ2:2023-06-41.

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2023Impact of risk-taking on enterprise value under extreme temperature: From the perspectives of external and internal governance. (2023). Li, Kai ; Qi, Shao-Zhou ; Wang, He-Tong. In: Journal of Asian Economics. RePEc:eee:asieco:v:84:y:2023:i:c:s1049007822001129.

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2023Board diversity: Moderating effects of CEO overconfidence on firm financing decisions. (2023). Ni, Qiuxin ; Gurdgiev, Constantin. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:37:y:2023:i:c:s2214635022001058.

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2023How do auditor rotations affect key audit matters? Archival evidence from South African audits. (2023). Maroun, Warren ; de Ricquebourg, Alan Duboisee. In: The British Accounting Review. RePEc:eee:bracre:v:55:y:2023:i:2:s0890838922000282.

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2023Does CEOs’ green experience affect environmental corporate social responsibility? Evidence from China. (2023). Wei, Jiuchang ; Huang, Ruilei. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:79:y:2023:i:c:p:205-231.

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2023Rushing through the clouds, or waiting to die? The effect of the green credit policy on heavily polluting firms. (2023). Wang, Yanxi ; Xiong, Jie ; Zhou, Ruodan ; Li, Qian. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:64:y:2023:i:c:s1062940822002042.

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2023Urban environmental legislation and corporate environmental performance: End governance or process control?. (2023). Sun, Chuanwang ; Wang, Yuan ; Zhang, Bingbing. In: Energy Economics. RePEc:eee:eneeco:v:118:y:2023:i:c:s0140988322006235.

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2024The impact of oil and global markets on Saudi stock market predictability: A machine learning approach. (2024). Ibrahim, Bassam A ; Abedin, Mohammad Zoynul ; Elamer, Ahmed A ; Abdou, Hussein A. In: Energy Economics. RePEc:eee:eneeco:v:132:y:2024:i:c:s0140988324001245.

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2023Overlapping membership between risk management committee and audit committee and bank risk-taking: Evidence from China. (2023). Wei, Feng ; Ding, Bin Yan. In: International Review of Financial Analysis. RePEc:eee:finana:v:86:y:2023:i:c:s1057521923000170.

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2024An examination of how executive remuneration and firm performance are influenced by Chair-CEO diversity attributes. (2024). Adu, Douglas A ; Flynn, Antoinette ; Grey, Colette. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s1057521924002229.

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2024Noncontrolling shareholders network centrality and corporate earnings management: Governance or conspiracy?. (2024). Zhao, Yixiu ; Xu, Meng ; Xiu, Xue ; Yang, Zhonghai. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s105752192400231x.

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2023Board gender diversity and firm-level climate change exposure: A global perspective. (2023). Vo, Xuan Vinh ; Hanh, Thi Hong ; Trinh, Hai Hong. In: Finance Research Letters. RePEc:eee:finlet:v:55:y:2023:i:pb:s1544612323003677.

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2024The UK financial firms’ textual risk disclosure and market liquidity. (2024). Elsayed, Mohamed ; Elshandidy, Tamer. In: Finance Research Letters. RePEc:eee:finlet:v:63:y:2024:i:c:s1544612324003350.

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2024Top management team functional diversity and ESG performance. (2024). Zhang, Xiaoyu. In: Finance Research Letters. RePEc:eee:finlet:v:63:y:2024:i:c:s1544612324003921.

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2024Female executive and energy consumption intensity: The role of green innovation. (2024). Qi, Tiange ; Tan, Weijie ; Zhu, YI ; Li, YU ; Huang, Yongjian. In: Finance Research Letters. RePEc:eee:finlet:v:64:y:2024:i:c:s1544612324005294.

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2023Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda. (2023). , Saleh ; Theodosopoulos, Grigorios ; Elamer, Ahmed A ; Kazemi, Maha Zadeh. In: Journal of Business Research. RePEc:eee:jbrese:v:167:y:2023:i:c:s0148296323005040.

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2024Gender equality and women’s empowerment: A bibliometric review of the literature on SDG 5 through the management lens. (2024). Gupta, Anupama ; Haldar, Arunima ; Beloskar, Ved Dilip. In: Journal of Business Research. RePEc:eee:jbrese:v:172:y:2024:i:c:s0148296323008019.

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2023ESG score, board structure and the impact of the non-financial reporting directive on European firms. (2023). mengoli, stefano ; BIGELLI, MARCO ; Sandri, Sandro. In: Journal of Economics and Business. RePEc:eee:jebusi:v:127:y:2023:i:c:s0148619523000267.

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2023How environmental policy stringency affects renewable energy investment? Implications for green investment horizons. (2023). Alsagr, Naif. In: Utilities Policy. RePEc:eee:juipol:v:83:y:2023:i:c:s095717872300125x.

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2023Failure to consider environmental risk: The case for biodiversity impact disclosure in the electricity sector. (2023). Boiral, Olivier ; Barbat, Guillaume ; Talbot, David ; Ordonez-Ponce, Eduardo. In: Utilities Policy. RePEc:eee:juipol:v:85:y:2023:i:c:s0957178723001844.

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2023Stock price informativeness of risk disclosure: Does time orientation matter?. (2023). Ahmed, Yousry ; Elshandidy, Tamer. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:89:y:2023:i:c:p:149-162.

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2024The impact of government environmental attention on firms’ ESG performance: Evidence from China. (2024). Zhao, Shikuan ; Cifuentes-Faura, Javier ; Liu, Xiaoqian ; Wang, Long. In: Research in International Business and Finance. RePEc:eee:riibaf:v:67:y:2024:i:pa:s0275531923002507.

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2023Sustainable strategic investment decision-making practices in UK companies: The influence of governance mechanisms on synergy between industry 4.0 and circular economy. (2023). Venkatesh, V G ; Hussainey, Khaled ; Elmarzouky, Mahmoud ; Alkaraan, Fadi. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:187:y:2023:i:c:s0040162522007089.

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2023Drivers of sustainable business model innovations. An upper echelon theory perspective. (2023). Meenakshi, N ; Ractham, Peter ; Islam, Nazrul ; Khan, Sher Jahan ; Dhir, Amandeep. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:191:y:2023:i:c:s004016252300094x.

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2024How does gender diversity in top management teams affect carbon disclosure and its quality: Evidence from the technological industry. (2024). Ziane, Ydriss ; Coron, Clotilde ; Caby, Jerome. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:199:y:2024:i:c:s004016252300762x.

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2023Incorporating ESG Risk in Companies’ Business Models: State of Research and Energy Sector Case Studies. (2023). Spoz, Anna ; Bk, Iwona ; Zioo, Magdalena. In: Energies. RePEc:gam:jeners:v:16:y:2023:i:4:p:1809-:d:1065529.

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2023The Effect of Female Directors on ESG Practice: Evidence from China. (2023). Chandarasupsang, Tirapot ; Peng, Hongyu. In: IJFS. RePEc:gam:jijfss:v:11:y:2023:i:2:p:66-:d:1134261.

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2023Earnings Management and Status of Corporate Governance under Different Levels of Corruption—An Empirical Analysis in European Countries. (2023). Dokas, Ioannis. In: JRFM. RePEc:gam:jjrfmx:v:16:y:2023:i:10:p:458-:d:1264858.

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2023.

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2023Does Gender and Cultural Diversity Matter for Sustainability in Healthcare? Evidence from Global Organizations. (2023). Singh, Favil ; de Klerk, Kylie. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:15:p:11695-:d:1205461.

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2023Analysis of How Green Growth and Entrepreneurship Affect Sustainable Development: Application of the Quintuple Helix Innovation Model in the African Context. (2023). Quacoe, Daniel ; Kong, Yusheng. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:2:p:907-:d:1024681.

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2023Initial Implementation of Data Analytics and Audit Process Management. (2023). Ruangprapun, Jomsurang ; Sanoran, Kanyarat. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:3:p:1766-:d:1038598.

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2023Do the Levels of Environmental Sustainability Disclosure and Indebtness Affect the Quality of Earnings?. (2023). Lima, Armindo ; Silva, Diana ; Monteiro, Albertina ; Pereira, Claudia. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:4:p:2871-:d:1058392.

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2023The Impact of Board Governance on Firm Risk among China’s A-Share Market-Listed Companies from 2010 to 2019. (2023). Wang, Junli ; Lv, Wendong ; Xu, NA. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:5:p:4067-:d:1077916.

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2023Moderating Role of Governance Regulatory Compliance on Board Diversity and Voluntary Disclosure of Non-Financial Firms in a Developing Country. (2023). al Amosh, Hamzeh ; Bazhair, Ayman Hassan ; Abdullah, Dewi Fariha ; Kabara, Ali Shariff. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:5:p:4527-:d:1086487.

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2023Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms. (2023). Helfaya, Akrum ; Whittington, Mark ; Ghazwani, Musa. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:6:p:5155-:d:1097212.

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2023Corporate Governance Research in Asian Countries: A Bibliometric and Content Analysis (2001–2021). (2023). Nikraz, Hamid ; Budihardjo, Mochamad Arief ; Humaira, Natasya Ghinna ; Chegenizadeh, Amin ; Sri, Indah Fajarini. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:8:p:6381-:d:1118652.

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2024SO 2 Emissions Reduction Effect of China’s Pollution Levy Standard Adjustment: A Short-Term and Long-Term Analysis. (2024). Zhou, Wei ; Wang, Zongfang ; Lv, Xiaofeng. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:7:p:2916-:d:1368044.

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2024Nudging Sustainable Development: Reviewing Energy Transition and Economic Development. (2024). Wang, Yan ; Tian, XU. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:8:p:3101-:d:1372261.

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2023Do all female directors have the same impact on corporate social responsibility? The role of their political connection. (2023). Ma, Jie ; Wang, YU. In: Asia Pacific Journal of Management. RePEc:kap:asiapa:v:40:y:2023:i:3:d:10.1007_s10490-021-09754-0.

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2023Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda. (2023). Trento, Sandro ; Filippi, Emilia ; Banno, Mariasole. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:27:y:2023:i:1:d:10.1007_s10997-021-09604-7.

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2023Corporate narrative disclosure practices in the Middle East and North Africa (MENA) region: a systematic literature review. (2023). Elzahaby, Mohammed Adel. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:20:y:2023:i:3:d:10.1057_s41310-023-00173-9.

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2023Influence of ownership structure on the choice of Big Four independent auditors. (2023). Case, Jose Sergio ; Pereira, Antonio Gualberto. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:20:y:2023:i:3:d:10.1057_s41310-023-00175-7.

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2024How organizational board compositions lead to a higher job satisfaction: an empirical analysis of US and UK companies. (2024). Darwish, Tamer K ; Abdelqader, Muath ; Aly, Doaa ; Toporkiewicz, Anna ; Hasan, Arshad. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:2:d:10.1057_s41310-023-00191-7.

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2023Board Attributes and Corporate Social Responsibility: A Systematic Literature Review and Future Research Perspectives. (2023). Agrawal, Anita ; Pahuja, Shuchi. In: Indian Journal of Corporate Governance. RePEc:sae:ijcgvn:v:16:y:2023:i:1:p:108-138.

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2023Does Corporate Governance Impact Risk Disclosure? An Empirical Analysis in the Indian Context. (2023). Symss, Jacqueline ; Gupta, Ritika. In: Indian Journal of Corporate Governance. RePEc:sae:ijcgvn:v:16:y:2023:i:1:p:9-27.

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2023Analyzing and visualizing global research trends on COVID-19 linked to sustainable development goals. (2023). Zyoud, Shaher H. In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development. RePEc:spr:endesu:v:25:y:2023:i:6:d:10.1007_s10668-022-02275-w.

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2023Gender diversity on board and corporate sustainability: a quantitative review based on bibliometric mapping. (2023). Aggrawal, Deepti ; Singh, Jagvinder ; Singhania, Shubham. In: International Journal of System Assurance Engineering and Management. RePEc:spr:ijsaem:v:14:y:2023:i:1:d:10.1007_s13198-022-01789-w.

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2023Corporate environmental responsiveness: a bibliometric and content analysis. (2023). Ghuman, Karminder ; Bhatt, Yogesh. In: Management Review Quarterly. RePEc:spr:manrev:v:73:y:2023:i:3:d:10.1007_s11301-022-00275-8.

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2023Does macroeconomic misery index matter in the micro firm-level earnings Management – performance nexus? Evidence from dynamic Panel threshold regression. (2023). Al-Faryan, Mamdouh Abdulaziz Sa ; Saleh, Mamdouh Abdulaziz ; Tuffour, Joseph Kwadwo ; Mensah, Emmanuel. In: Cogent Economics & Finance. RePEc:taf:oaefxx:v:11:y:2023:i:2:p:2289321.

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2023The impact of environmental disclosure on initial public offering underpricing: Sustainable development in Singapore. (2023). Lam, Nguyen Bao ; Kang, Eugene. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:1:p:119-133.

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2023Environmental, social and governance ratings and firm performance: The moderating role of internal control quality. (2023). Ibrahim, Bassam A ; Elamer, Ahmed A ; Bouri, Abdelfettah ; Boulhaga, Mounia. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:1:p:134-145.

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2023Investigating biodiversity and circular economy disclosure practices: Insights from global firms. (2023). Hassan, Abeer Mohamed ; Georgiou, Nikoletta ; Roberts, Lee. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:3:p:1053-1069.

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2024.

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2023Board gender diversity and firm performance: The mediating role of sustainability disclosure. (2023). Hashim, Hafiza Aishah ; Nobanee, Haitham ; Salleh, Zalailah ; Alodat, Ahmad Yuosef. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:4:p:2053-2065.

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2023Sustainability reporting in Africa: A systematic review and agenda for future research. (2023). Bazhair, Ayman Hassan ; Igwe, Monday Nweke. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:5:p:2081-2100.

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2023Board diversity and corporate social performance in family firms. The moderating effect of the institutional and business environment. (2023). Moisello, Anna Maria ; Gottardo, Pietro ; Gavana, Giovanna. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:5:p:2194-2218.

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2023The more the better? Service transition for shaping sustainable development in manufacturing firms and the role of top management team attributes. (2023). Hao, Shengbin ; Huang, Hai ; Chen, YU. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:30:y:2023:i:6:p:3255-3270.

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2023.

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2024ESG disclosure in G7 countries: Do board cultural diversity and structure policy matter?. (2024). Borgi, Hela ; Alessa, Noha ; Hamza, Fadhila ; Aliani, Khaoula ; Albitar, Khaldoon. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:4:p:3031-3042.

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2024ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices. (2024). Boulhaga, Mounia ; Elamer, Ahmed A. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:4:p:3312-3327.

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More than 100 citations found, this list is not complete...

Works by Ahmed A Elamer:


YearTitleTypeCited
2019A study of environmental policies and regulations, governance structures, and environmental performance: The role of female directors In: Business Strategy and the Environment.
[Full Text][Citation analysis]
article111
2021Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions In: Business Strategy and the Environment.
[Full Text][Citation analysis]
article10
2021Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions In: Business Strategy and the Environment.
[Full Text][Citation analysis]
article38
2021Offering flexible working opportunities to people with mental disabilities: The missing link between sustainable development goals and financial implications In: Business Strategy and the Environment.
[Full Text][Citation analysis]
article6
2019Accounting societys acceptability of carbon taxes: Expectations and reality In: Energy Policy.
[Full Text][Citation analysis]
article6
2020Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries In: Global Finance Journal.
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article8
2021The convergence of big data and accounting: innovative research opportunities In: Technological Forecasting and Social Change.
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article3
2019Ownership types, corporate governance and corporate social responsibility disclosures In: Accounting Research Journal.
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article5
2020Voluntary assurance of sustainability reporting: evidence from an emerging economy In: Accounting Research Journal.
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article13
2019Auditors’ ethical reasoning in developing countries: the case of Egypt In: International Journal of Ethics and Systems.
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article2
2018The corporate governance–risk-taking nexus: evidence from insurance companies In: International Journal of Ethics and Systems.
[Full Text][Citation analysis]
article10
2018Corporate boards, ownership structures and corporate disclosures In: Journal of Applied Accounting Research.
[Full Text][Citation analysis]
article8
2018The impact of risk committee on financial performance of UK financial institutions In: International Journal of Accounting and Finance.
[Full Text][Citation analysis]
article4
2021Female Audit Partners and Extended Audit Reporting: UK Evidence In: Journal of Business Ethics.
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article5
2021The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt In: International Journal of Disclosure and Governance.
[Full Text][Citation analysis]
article3
2019The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa In: Accounting Forum.
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article17
2020The influence of institutional context on corporate social responsibility disclosure: a case of a developing country In: Journal of Sustainable Finance & Investment.
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