Results 181 to 190 of about 1,452,805 (356)
Evaluating Companies' Impression Management Tactics in Mandatory Sustainability Reporting
ABSTRACT The study aims to investigate how a sample of Italian companies adopt impression management (IM) tactics in sustainability reports under mandatory sustainability disclosure regulations. Using longitudinal panel data analysis on sustainability reporting and firm features of 76 Italian companies over 5 years, it evaluates the influence of GRI ...
Antonio Iazzi+3 more
wiley +1 more source
ABSTRACT Task‐based diversity among corporate board members, based on specific functional attributes and experiences (age, tenure, and experience) can impact the firm according to both resource‐based view and agency theory. Following this, we explore the relationship between task‐based board diversity and corporate firm performance, analyzing a sample ...
Um‐E‐Roman Fayyaz+3 more
wiley +1 more source
Australia’s foreign debt: a quick guide [PDF]
This quick guide looks at the level of Australia’s foreign debt, the interest liability on foreign debt and how these have changed over time. It also looks at foreign debt as a component of net foreign investment, the other component being equity ...
Anthony Kryger
core
ABSTRACT Climate change is one of the greatest challenges facing humanity today. In this paper, we analyze the role of firms in mitigating climate change through their model of corporate governance. We examine the impact of key organizational control and incentive mechanisms on firms' carbon emission intensity.
Cécile Cezanne+3 more
wiley +1 more source
Directional mobility of debt ratings [PDF]
In this paper we describe a method to decompose a well-known measure of debt ratings mobility into it’s directional components. We show, using sovereign debt ratings as an example, that this directional decomposition allows us to better understand the ...
Bhaumik, SK, Landon-Lane, JS
core
COVID-19 Economy vs Human Rights: A Misleading Dichotomy [PDF]
Juan Pablo Bohoslavsky
doaj
Exploring the Advances in Using Machine Learning to Identify Technical Debt and Self-Admitted Technical Debt [PDF]
In software engineering, technical debt, signifying the compromise between short-term expediency and long-term maintainability, is being addressed by researchers through various machine learning approaches. This study seeks to provide a reflection on the current research landscape employing machine learning methods for detecting technical debt and self-
arxiv
Debt, Deficits, and Finite Horizons
O. Blanchard
semanticscholar +1 more source
Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling
ABSTRACT Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ...
Catarina Cepêda+2 more
wiley +1 more source