Results 41 to 50 of about 841 (212)

Intersecting Structures and Gendered Perceptions in Entrepreneurship: A Life‐Course Comparison of Institutional Inclusivity in Italy and the United Kingdom

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using Global Entrepreneurship Monitor (GEM) 2024 data for Italy and the United Kingdom, this study examines how gender gaps in entrepreneurial perceptions, measured as perceived entrepreneurial skills and fear of failure, vary across age and education within contrasting institutional regimes.
Giusy Sica, Chiara Spiniello, Maria Palazzo, Alessandra Micozzi, Giovanna Truda   +4 more
wiley   +1 more source

THE POSITION OF THE GUARANTOR IN RECONCILIATION ON THE BANKRUPTCY ACT ACCORDING TO THE LAW OF BANKRUPTCY IN INDONESIA

Diponegoro Law Review, 2018
The existence of the guarantor in the world of business is widely known and required in the business world. Guarantor is stipulated in the agreement of guarantor which states that the Guarantor will pay the debt of debtor to its creditor if the debtor do
Siti Mahmudah, Siti Malikhatun Badriyah, Bagus Rahmanda   +2 more
doaj   +1 more source

FINANCIAL STATEMENT AS A BASIS FOR ESTABLISHING THE “REASONABLE TIME” FOR SUBMITTING A BANKRUPTCY PETITION OF LIMITED LIABILITY COMPANIES IN POLAND

Research on Enterprise in Modern Economy Theory and Practice, 2022
Background and Objective: The Bankruptcy Law defines the debtor’s insolvency and sets the deadline for submitting a bankruptcy petition. Determining the reasonable time to submit the petition is crucial for the debtor’s management board.
Karina Politowska
doaj   +1 more source

Translating Sustainable Development Goals‐Oriented Business Practices Into Sustainable Development: Practice Maturity, Managerial Gender, and Organizational Results

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite growing interest in SDG‐oriented business practices, limited attention has been paid to how practice maturity and managerial gender jointly shape the translation of sustainability initiatives into Sustainable Development and organizational results.
Juan Antonio Giménez Espín, Isabel María Martínez Conesa, Pedro Antonio Martín Cervantes   +2 more
wiley   +1 more source

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley   +1 more source

Bankruptcy of Individuals

Vestnik Omskoj Ûridičeskoj Akademii, 2015
This article discusses the bankruptcy of individuals under the Federal Law "On Insolvency (Bankruptcy)", the Federal Law "On Amendments to the Federal Law "On Insolvency (Bankruptcy)" and some legislative acts of the Russian Federation regarding ...
Ionina M. B.
doaj  

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen, Chao Li, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

ESG Performance and Corporate Bankruptcy Risk: A Pan‐European Analysis

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes how Environmental, Social, and Governance (ESG) performance affects bankruptcy risk, using data from publicly listed firms across 17 European countries over a 21‐year period. We find that higher ESG scores are significantly associated with lower bankruptcy risk, as proxied by Z‐score.
Athanasios P. Fassas
wiley   +1 more source

Do Legal Origins Shape the Nexus Between Environmental, Social, and Governance Performance and Financial Performance in Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether the relationship between environmental, social, and governance (ESG) performance and financial performance varies across legal systems in Europe. Drawing on institutional theory, we argue that legal origins shape how sustainability practices translate into financial outcomes.
Nuria Alcalde‐Fradejas, Inés Pérez‐Soba, Marisa Ramírez‐Alesón   +2 more
wiley   +1 more source

LEGAL STATUS OF INDIVIDUAL BANKRUPT DEBTORS AFTER TERMINATION OF BANKRUPTCY AND REHABILITATION UNDER INDONESIAN BANKRUPTCY LAW

Indonesia Law Review, 2017
The Indonesian bankruptcy law system adheres to the debt collective principle which is general seizure (sita umum) of the debtor’s property as guarantee for the payment of debt through the bankruptcy institution. The principle of debt collective stresses
Sonyendah Retnaningsih, Isis Ikhwansyah
doaj   +1 more source