Results 151 to 160 of about 3,091,272 (307)
"Subnational Borrowing in Japan : from 'Implicit Guarantee' to Market Discipline and Fiscal Rule" [PDF]
In many countries, local borrowing is an important source for long-term development projects such as roads, bridges, and waterworks. Local borrowing for such projects is justified on the ground that benefit of these projects often last decades and the ...
Nobuki Mochida
core
Climate Risk and Real Estate Markets in the EU: Institutional Control Through Regulation
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is increasingly reshaping the economic foundations of asset markets, yet its implications for the estate sector remain unevenly understood, particularly when institutional and financial mechanisms mediate risk transmission. While a growing body of evidence links climate vulnerability to property valuation and market behaviour ...
Qiulin Yang +4 more
wiley +1 more source
IFRS COMPLIANCE REGARDING INFORMATION DISCLOSED BY COMPANIES IN CONSOLIDATED FINANCIAL STATEMENTS - CASE STUDY ON IAS 23 BORROWING COSTS APPLICABILITY- [PDF]
This paper concentrates on information disclosure regarding IAS 23, being included in accounting research field. It comprises an empirical study on the correlation between information published by companies in consolidated financial statements with ...
Dragu Ioana - Maria +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector, most notably intensive livestock production, stands as a major driver of climate change, prompting a shift towards plant‐based alternative protein production and consumption. Such protein transition is widely recognised as central to the development of an environmentally sustainable food economy.
Francesca Monticone, Antonella Samoggia
wiley +1 more source
Would Collective Action Clauses Raise Borrowing Costs? An Update and Additional Results [PDF]
This paper updates earlier findings concerning the impact of collective-action clauses on borrowing costs. It has been argued that only in recent quarters have investors focused on the presence of these provisions, and that, given the international ...
Barry Eichengreen, Ashoka Mody
core
From Promise to Practice: A Systematic Review of Sustainability‐Linked Loans
Business Strategy and the Environment, EarlyView.ABSTRACT By linking loan terms to predefined environmental, social and governance (ESG) goals, sustainability‐linked loans (SLLs) can incentivise banks and corporations towards sustainability. Despite rapid growth, research remains scant and questions remain about SLLs' financial, organisational and sustainability impacts and how they differ from other
Elias Porse, Aurélien Acquier
wiley +1 more source
Information Asymmetry and Foreign Currency Borrowing by Small Firms [PDF]
We model the choice of loan currency in a framework which features a trade-off between lower cost of debt and the risk of firm-level distress costs. Under perfect information foreign currency funds come at a lower interest rate, all foreign currency ...
Yesin, P., Brown, M., Ongena, S.
core
Do Banks in the Middle East and North Africa Region Price Carbon Exposure?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability certifications are increasingly used as strategic tools to advance accountability for environmental sustainability. This study addresses the challenge of fragmented national certification standards by proposing and applying a replicable method to assess the structural robustness and convergence of industry‐specific ...
Teresa Turzo +3 more
wiley +1 more source
State Borrowing and Global Responsibilities
This article explores the ethics of state borrowing to fulfil global responsibilities. Although borrowing may appear attractive in the face of budgetary pressures and an increased number of crises in a changing global order, the article argues that ...
Pattison, James; id_orcid
core +1 more source