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GLOBAL TRENDS IN CORPORATE RESTRUCTURING
The article depicts the author’s view on corporate, finance and tax restructuring of companies’ debts and restoration of their solvency. The author investigated global experience of corporate restructuring, including finance restructuring of debts, its ...
L. N. Pavlova
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Earnings Management amid the COVID-19 Financial Crisis: The Experience of Poland
This study examines the consequences of the COVID-19 turbulence on the informativeness of financial reporting. Using data from non-financial public companies in Poland, our evidence documents the evolution of accrual and real earnings management during ...
Joanna Lizińska, Leszek Czapiewski
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The system of the key indicators of formation of attractive investment climate of Ukraine and peculiarities of their management [PDF]
Ukraine, as a young country, is creating the investment market, which is the most important component of the national economy under the challenges and threats of the XXI century, instability and hybrid war.
Liudmyla Gavatiuk+4 more
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ESG and Corporate Performance: A Review [PDF]
ESG is becoming increasingly important topic in corporate finance literature. In addition to developed countries, emerging market economies have also increased their attention on ESG in recent years.
Zhan Shuyuan
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Go for a Woman if you Feel Risky: Evidence from Gender Diversity in MFIs
This paper contributes to the literature on management and corporate governance in microfinance institutions. The microfinance market is one of the rare markets with a large representation of women in management and governance roles. The objective of our
Alsu Khisamitova+2 more
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The Theory and Practice of Corporate Finance: Evidence from the Field
We survey 392 CFOs about the cost of capital, capital budgeting, and capital structure. Large firms rely heavily on present value techniques and the capital asset pricing model, while small firms are relatively likely to use the payback criterion.
J. Graham, Campbell R. Harvey
semanticscholar +1 more source
The study presents the mechanical and in situ sensing performance of digital light processing‐enabled 2D lattice nanocomposites under monotonic tensile and repeated cyclic loading, and provides guidelines for the design of architectures suitable for strain sensors and smart lightweight structures.
Omar Waqas Saadi+3 more
wiley +1 more source
Flexural Behavior of Bidirectionally Graded Lattice
An experimental study of the bending behavior of bidirectional body‐centered cubic lattice beams is conducted in comparison to uniform and unidirectional counterparts of electron beam melted SS 316 L. Experimental results are used to develop and validate a finite element model which is subsequently used to conduct parametric studies to assess the ...
Chamini Rodrigo+4 more
wiley +1 more source
A numerical scheme is presented to design a lattice support for metallic components additively built via laser powder bed fusion. Results show that thermal‐induced distortion can be respectively reduced by 69%, 58%, and 50% in comparison to a uniform lattice, a fully solid support, and a truss‐based lattice support.
Jiazheng Hu+2 more
wiley +1 more source
Prior credit assessment of long-term SME projects with non-standard cash flows [PDF]
Over the past three decades, the relative bank loan demand has changed due to the arising small and medium-sized enterprises (SMEs). Therefore, banks in their operations face the problem of processing an ever-increasing number of loan applications.
Serhii Onikiienko+4 more
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