Results 111 to 120 of about 166,090,932 (307)
Manajemen Laba Akrual, Manajemen Laba Riil, dan Biaya Modal
Jurnal Akuntansi Multiparadigma, 2014 This research aims to analyze the impact of two kinds of earnings management which are accrual earnings management and real earnings management on company's cost of debt and cost of equity.
Cut Naila Febrininta, Sylvia Veronica
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
The Contagion of Debt Default Risk in Energy Enterprises Considering Carbon Price Fluctuations
MathematicsUnder the constraints of low-carbon transformation goals, energy enterprises have significantly increased their debt default risk levels due to carbon price fluctuations.
Lei Wang +3 more
doaj +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Sustainability of Government Debt in the EU [PDF]
This paper addresses the sustainability of government debt in Europe and is motivated by the recent debt increases following the crisis. We evaluate the sustainability in a time frame of ten years in which governments will be able to implement budget ...
Lukkezen, Jasper +2 more
core
Student Debt and the Class of 2010 [PDF]
, 2011 Analyzes state-by-state data on the average debt of 2010 graduates and percentages of those with debt. Interactive map provides additional campus-by-campus data including tuition, cost of attendance, and percentage of Pell Grants ...
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Judicial efficiency, debt structure, and cost of debt
Managerial and Decision EconomicsAbstractIn the framework of law and finance literature, this study investigates the link between judicial efficiency and financial debt cost in 1487 non‐financial firms across the euro zone from 2010 to 2021. Utilizing qualitative (rule of law) and quantitative (judicial proceeding length) indicators from the Worldwide Governance Indicators and Doing ...
Inmaculada Aguiar‐Díaz +2 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Tax Risk and Cost of Debt: The Role of Tax Avoidance—Evidence from the Iraqi Stock Market
RisksTaxes represent a significant expense for many companies, prompting a strong incentive to minimize tax liabilities through strategies known as tax avoidance.
Hussen Amran Naji Al-Refiay +3 more
doaj +1 more source