Results 141 to 150 of about 785,697 (353)
The Causal Relationship between Capital Structure and Cost of Capital: Evidence from ICT Companies Listed at NASDAQ [PDF]
In this study, we intend to examine the Information and Communication Technology (ICT) firms, from a financial perspective. The causal relationship between capital structure and cost of capital is investigated in a simultaneous equation framework. On the
Aoun, Dany, Heshmati, Almas
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ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.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
Convertible Subordinated Debt Valuation and "Conversion in Distress" [PDF]
This paper presents new formulae for the valuation of convertible debt and shows how it can be rational for convertible holders to convert not only when the debtor's equity value increases, ut also when the debtor approaches distress. Even if debt cannot
Marco Realdon
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 ...
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Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
?Is Tax Avoidance related with Cost of Debt Evidence from Sustainability Reports for Egyptian Listed Firms [PDF]
Ahmed A. Ahmed +2 more
openalex +1 more source
Sovereign Risk Management in Recession: The Cases of Sweden and China [PDF]
Sovereign risk became a common issue after 2007 financial crisis happened. However, the crisis was only an incentive. Some high sovereign risk countries had lacked reliable sovereign risk management framework and lend overmuch debt before the crisis came.
Zhang, Yuewen
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos +2 more
wiley +1 more source
CONDITIONAL CONSERVATISM AND THE COST OF DEBT: EVIDENCE FROM CENTRAL AND EASTERN EUROPE
Croatian Operational Research Review, 2012 This study attempts to link the cost of debt to observed levels of accounting conservatism. Namely, conservative earnings reflect bad news more quickly than good news.
Slavko Šodan
doaj
Pengaruh Cost of Debt, Capital Intensity dan Sales Growth Terhadap Tax Avoidance
Monex: Journal Research Accounting Politeknik TegalPenelitian ini bertujuan untuk mengetahui pengaruh cost of debt, capital intensity dan sales growth terhadap tax avoidance. Penelitan ini menggunakan pendekatan kuantitif asosiatif.
Salma Wanti, Wiwit Irawati
doaj +1 more source