Results 41 to 50 of about 23,191 (266)
COVID-19, Accruals Quality and Cost of Debt [PDF]
مطالعات تجربی حسابداری مالیThe accounting information quality and its relationship with financing decision-making is one of the important issues that attract interest from researchers.
Abbas Aflatooni +2 more
doaj +1 more source
International Journal of Financial Studies, 2022 The current study examines the relationship between corporate social responsibility (CSR) disclosures, media announcements of CSR awards and a firm’s cost of debt in Malaysia.
Shyamala Dhoraisingam Samuel +2 more
doaj +1 more source
Unpacking the Farmland Capitalization Effect of Ethanol Establishment
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We unpack the impact of expansions in ethanol production—as measured by proximity to newly constructed ethanol plants and capacity expansions—on farmland values using land transaction data from Kansas in combination with modern causal inference techniques.
Gabriel S. Sampson, Jisang Yu
wiley +1 more source
Agribusiness, EarlyView.Abstract The Russian invasion of Ukraine in February 2022 had profound consequences for the global economy. As both countries are major commodity exporters, the food value chain was also affected. This study investigates the impact of the invasion on stock prices, profitability and sentiments of agribusinesses along the food supply chain by using an ...
Julia Höhler +2 more
wiley +1 more source
Agribusiness, EarlyView.Abstract This study examines producer participation choices considering a variety of potential benefits linked to state‐sponsored marketing programs, using a real choice dataset of farmers in Missouri. Multinomial logit models are employed to predict determinants of farmer enrollment in three tiers of the Missouri Grown local food marketing program ...
Lan Tran, Ye Su, Laura McCann
wiley +1 more source
Does ESG Disclosure Quality Reduce Firms’ Cost of Debt? The mediating Role of Information Asymmetry
Journal of Accounting and Finance in Emerging EconomiesPurpose: This study examines whether environmental, social, and governance (ESG) disclosure quality reduces firms’ cost of debt and whether information asymmetry mediates this relationship.
Yusra Shehzadi +2 more
doaj +1 more source
China Journal of Accounting Research, 2016 China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue. This study uses a sample of China’s provincial government data for the 2006–2012 period to examine the effect of the disclosure of ...
Zhibin Chen +3 more
doaj +1 more source
Fiscal Activism and the Cost of Debt Financing [PDF]
SSRN Electronic Journal, 2010 ABSTRACTIn this paper, we estimate the impact of changes in fiscal policy regime on the yield curve. In particular, we differentiate between yield curve responses under active and passive fiscal policy regimes (according to the terminology of Leeper (1991)). Analyzing US data in the period 1965–2010, we find a statistically significant impact of fiscal
Hans Dewachter, Priscilla Toffano
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Audit Committee’s Characteristics and the Cost of Debt
Journal of Intercultural Management, 2023 Abstract Objective This paper examines the association between audit committee characteristics and the cost of debt, with the aim of gaining new insights on how this corporate governance mechanism contributes to the reduction of debt costs.
Santos, Inês Borges +2 more
openaire +2 more sources