Results 161 to 170 of about 1,452,805 (356)

Pengaruh Keputusan Keuangan dan Struktur Kepemilikan terhadap Nilai Perusahaan

open access: yesJournal of Accounting and Investment, 2015
This  research examines the effect of  financial decision (debt policy, dividend policy and investment)  and  ownership structure (insider ownership and institutional ownership) to  firm value.
Muhammad Akbar, Lela Hindasah
doaj  

COVID-19, THE ECONOMY AND HUMAN RIGHTS

open access: yesSur: International Journal on Human Rights, 2020
This article presents a series of reflections on the links between the economy and human rights in times of COVID-19. It argues that the economy and human rights are not incompatible and criticises “the economy first” approach that some governments are ...
Juan Pablo Bohoslavsky
doaj  

Wait For It: Identifying "On-Hold" Self-Admitted Technical Debt [PDF]

open access: yesarXiv, 2019
Self-admitted technical debt refers to situations where a software developer knows that their current implementation is not optimal and indicates this using a source code comment. In this work, we hypothesize that it is possible to develop automated techniques to understand a subset of these comments in more detail, and to propose tool support that can
arxiv  

Insecure debt [PDF]

open access: yes, 2015
Does demand for safety create instability ? Secured (repo) funding can be made so safe that it never runs, but shifts risk to unsecured creditors. We show that this triggers more frequent runs by unsecured creditors, even in the absence of fundamental risk.
Matta, R., Perotti, E.
openaire   +3 more sources

Corporate Climate Risk and Membership of Emission Trading Schemes

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Using a sample of 5364 firms from 65 countries, we demonstrate that membership in the scheme increases firm climate risk. Further analysis reveals that the positive impact of membership on climate risk is pronounced among firms in carbon‐intensive industries. Our findings demonstrate that continental differences and legal origin could moderate
Gbenga Adamolekun   +4 more
wiley   +1 more source

Debt Deception: How Debt Buyers Abuse the Legal System to Prey on Lower-Income New Yorkers [PDF]

open access: yes, 2010
In this report, we examine lawsuits filed by debt buyers and their profound impact on low- and moderate-income New Yorkers, lower-income communities, and communities of color. We begin, in Part I, with background on the debt buying industry, including an
Claudia Wilner, Nasoan Sheftel-Gomes
core  

Measuring the Impact of Technical Debt on Development Effort in Software Projects [PDF]

open access: yesarXiv
Technical debt refers to the trade-offs between code quality and faster delivery, impacting future development with increased complexity, bugs, and costs. This study empirically analyzes the additional work effort caused by technical debt in software projects, focusing on feature implementations.
arxiv  

The Impact of National Cultural Dimensions on Corporate Environmental, Social and Governance Disclosure: Evidence From Social Media Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study intends to bridge an important research gap in the existing literature by extending academic knowledge on the relationship between national cultural dimensions and corporate environmental, social and governance (ESG) disclosure practices via social media.
Giuseppe Nicolo   +2 more
wiley   +1 more source

Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello   +2 more
wiley   +1 more source

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