Results 111 to 120 of about 785,697 (353)

Public Debt Management in Brazil [PDF]

open access: yes
This paper derives the optimal composition of the Brazilian public debt by looking at the relative impact of the risk and cost of alternative debt instruments on the probability of missing the stabilization target.
Alessandro Missale, Francesco Giavazzi
core  

CEO Inside Debt and Costs of Bank Debt Financing

open access: yesSeoul Journal of Business, 2011
This study examines the role of CEOs’ pensions and deferred compensations by exploring their impacts on pricing and non-pricing contract terms of bank loans. CEO’s inside debt, defined as the sum of defined benefit pensions and deferred compensations, pays fixed amounts at periodic intervals.
openaire   +1 more source

National Environmental Policies and Corporate Green Innovation: The Mirroring Versus Substitution Hypotheses

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko   +2 more
wiley   +1 more source

Extended audit report, auditor disclosure tone and cost of debt: Evidence from the UK

open access: green, 2020
Ahmed A. Elamer   +3 more
openalex   +1 more source

Earnings Management to Avoid Losses: a cost of debt explanation [PDF]

open access: yes
In this paper we analyze firms’ earnings management behavior to avoid losses conditional on the (asymmetric) incentive underlying market (positive/negative) returns.
José A. C. Moreira, Peter F. Pope
core  

Exploring the Spillover Effect of Supply Chain Digitalisation on Pollution Emissions Through Social Network Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao   +4 more
wiley   +1 more source

Analyzing Debt Sustainability: An Application of SimSIP Debt for Paraguay [PDF]

open access: yes
One of the most difficult tasks in preparing a poverty reduction strategy consists in setting priorities for public action, taking into account the cost of social programs and the capacity of the government to pay that cost. The ability to pay for social
Gunter, Bernhard, Wodon, Quentin
core   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh   +3 more
wiley   +1 more source

Tax Risk and Cost of Debt: The Role of Tax Avoidance—Evidence from the Iraqi Stock Market

open access: yesRisks
Taxes 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

EXTRA-FINANCIAL DISCLOSURE AND THE COST OF DEBT OF BIG FRENCH COMPANIES [PDF]

open access: yesBusiness Excellence and Management, 2013
The literature shows that there is a lack of studies concerning the relationship between corporate social responsibility and cost of debt in the French context.
Ahlem NAJAH , Anis JARBOUI
doaj  

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