Results 31 to 40 of about 186 (154)
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Do the buyback contracts of undistributed stocks coordinate the supply chain? [PDF]
The concept of supply chain coordination implies that it is possible to obtain an optimal result for both independent chain participants and supply chain due to participants’ coordinated actions. This paper examines the question whether a buyback contract will be coordinating or not.
Irina V. Berezinets +3 more
openaire +1 more source
Takeover Vulnerability and the Discipline of ESG Overinvestment
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
Coordinating a Supply Chain with a Loss-Averse Retailer under Yield and Demand Uncertainties
This paper investigates the channel coordination of a supply chain (SC) consisting of a loss-averse retailer and a risk-neutral supplier under yield and demand uncertainties. Three existing contracts are analyzed. Our results demonstrate that the buyback
Weiwei Luo +3 more
doaj +1 more source
To What Extent Does ESG Performance Influence Board Engagement in Acquisition Activity?
ABSTRACT This study examines the relationship between boards and corporate acquisition activity. Specifically, we posit that boards with directors who have been politicians positively influence the propensity to pursue acquisitions and that ESG performance (divided into environmental, social, and governance scores) moderates this relationship.
Leticia Pérez‐Calero +4 more
wiley +1 more source
The Buy-back Development Contract for Phases 2&3 of South Pars Gas Field and Incomplete Contract [PDF]
An incomplete contract is an exchange in which some aspects of a transaction is unspecified. Contractual incompleteness decrease contract effectiveness.
Mahdi Akhavan
doaj
The Impact of Geopolitical Risk on Trade Credit
ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
wiley +1 more source
Iran petroleum contract (IPC) - a new generation of oil contracts
Objective: to estimate the new generation of contracts (IPC, IOC) in the initial sector of oil industry and to compare them with previos contracts of other types used by the global producers in this sector.Methods: dialectical, comparative, descriptive ...
F. Hadavimoghaddam, M. M. Gortani
doaj +1 more source
Decision Threshold Setting in Binary Classification Problems—A Behavioral Lens
ABSTRACT When binary classification models are wrong, managers face misclassification costs. Although false positive outcomes imply unnecessary mitigation efforts, false negative outcomes imply overlooking the class of interest. Humans calibrate these ai models supporting operational systems by adjusting the decision threshold that translates ...
Patrick Moder, Kai Hoberg, Felix Papier
wiley +1 more source
The sales contract with buyback agreement has existed in the Romanian legislation as it has been instituted by means of the original form of the Civil Code in force.
Emilia Mateescu
doaj

