Results 101 to 110 of about 340,207 (304)
Latin America and the Caribbean Standardized Public Debt Database: Data as of December 2023
This database compiles currrent standardized statistics on sovereign debt issuances for the Latin American and Caribbean (LAC) region and contains biannual data starting in 2006 through December 2023.
Inter-American Development Bank
core +1 more source
Sustainable Development, EarlyView.ABSTRACT This study examines the institutional determinants of environmental disclosure in the context of sustainable development and analyses the moderating role of board gender diversity in this relationship. Using an international sample of 26 countries over the period 2014–2023, we explore how macro‐level socioeconomic, cultural, political, and ...
Carmelo Reverte +2 more
wiley +1 more source
Sustainability‐Related Credit Risk: A Scientometric Mapping and Research Agenda
Sustainable Development, EarlyView.ABSTRACT Sustainability‐related credit‐risk research has grown rapidly as environmental, social, and governance (ESG), climate, and transition exposures increasingly affect credit pricing, default risk, and supervisory practice, positioning credit markets as key transmission channels for achieving the Sustainable Development Goals (SDGs), particularly ...
Imen Jellouli, Sana Jellouli
wiley +1 more source
Gusau Journal of Accounting and FinanceThe concerns about earnings management arose after the fall of many multinational companies. Extant literature has shown accruals and real earnings management techniques as dual ways of manipulating earnings.
Aisha Chado Muhammad
doaj +1 more source
The Mitigating Role of Managerial Ability in ESG Decoupling
Sustainable Development, EarlyView.ABSTRACT Does managerial competence widen or bridge the gap between environmental, social, and governance (ESG) disclosures and actual performance? This paper explores the relationship between CEO ability and corporate decoupling regarding sustainability issues.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Management in International Syndicated Lending
Review of Business and Economics StudiesThis article is aimed at presenting a wholesome approach to the management of a syndicated loan portfolio. Methods utilized include the following: (i) portfolio analysis — calculating the parameters of a syndicated loan portfolio (main, liquidity ...
Alexey A. Tarasov
doaj +1 more source
Collateralization of the Body in the Central Sahara: On Forms and Effects
Economic Anthropology, EarlyView.ABSTRACT This article tracks a transporter along the route linking Tripoli to the Saharan town of Ghadames in post‐2011 Libya, asking what secures an obligation when the institutions that normally underwrite it (offices, courts, recognized names) have receded. I distinguish the debt, the sum owed, from the security pledged to answer for it: what may be
Moad Musbahi
wiley +1 more source
Australian Journal of Agricultural and Resource Economics, EarlyView.ABSTRACT With the retirement of 21GW of legacy coal fleet looming, the task to replace Australia's thermal capacity with alternative firmed renewable ‘bulk energy’ solutions is non‐trivial. Indeed, calibrating necessary capital investment in new plant stock with efficient economic outcomes, vis‐à‐vis cost and reliability, represents a fundamental ...
Nicholas Gohdes +2 more
wiley +1 more source
Earnings Management of Firms Reporting Long Term Debt: An Alternative Method
Jurnal Akuntansi dan Keuangan, 2014 This study aims to apply an alternative detection model to prove that the earnings management will be occured when a company has long-term debts as well as the pressure of operating income. Generally, the literature study of earnings management indicates
Yulius Jogi Christiawan, Alfa Rahmiati
doaj
IMF's Surcharges as a Threat to the Right to Development. [PDF]
Development (Rome), 2022 Bohoslavsky JP +2 more
europepmc +1 more source