Results 131 to 140 of about 785,697 (353)
Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions
Business Strategy and the Environment, EarlyView.ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano +3 more
wiley +1 more source
Timing of debt issues: Evidence from a panel of Tunisian and French firms [PDF]
Recent literature argues that market timing becomes the factor that shapes financing policies. However, empirical studies on debt market timing still less numerous than those on equity market timing.
Jameleddine Chichti, Khemaies Bougatef
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
Financing SMEs: a model for optimising the capital structure
, 2010 This paper argues that the existing finance literature is inadequate with respect to its cov-erage of capital structure of small and medium sized enterprises (SMEs).
Grassi, E. +3 more
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Tax Avoidance, Ownership, Commissioners, And Debt Costs: The Role of Transparency
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study investigates the effects of tax avoidance, institutional ownership, and independent commissioners on debt costs, with transparency serving as a moderating variable.
Aurel Ariandrani Bilqiis +1 more
doaj
Does accounting reporting complexity distress debt ratings?
Tạp chí Khoa học và Công nghệWe examine the influence of accounting reporting complexity at the corporate level on firm debt ratings. Utilizing a dataset comprising non-financial firms in the United States from 2011 to 2017, our findings indicate a statistically significant adverse ...
Nguyen Manh Toan +2 more
doaj +1 more source
Debt Policy, Corporate Taxes, and Discount Rates [PDF]
This paper studies the valuation of assets with debt tax shields when debt policy is a general time-dependent function of the asset's unlevered cash flows, value, and history.
Jun Liu, Mark Grinblatt
core
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
Pengaruh Good Corporate Governance, Voluntary Disclosure terhadap Biaya Hutang (Costs of Debt)
Jurnal Akuntansi dan Keuangan, 2009 This study is aimed to investigate the influences of good corporate governance and voluntary disclosure conducted by a company on its costs of debt..
Juniarti Juniarti +1 more
doaj