Results 31 to 40 of about 340,207 (304)
Creditor Dispersion and Debt Covenants
SSRN Electronic Journal, 2013 Coordination failure among owners of heterogeneous debt types increases distress costs. Covenants reduce expected distress costs by lowering the probability of liquidity shortages, increasing liquidation values, and incentivizing creditor monitoring.
Lou, Yun, Otto, Clemens
openaire +3 more sources
Debt Covenant Renegotiation and Investment [PDF]
SSRN Electronic Journal, 2015 This paper analyzes the impact of debt covenant renegotiation outside corporate distress on firms. We study a structural model of a levered firm that can renegotiate debt both at investment and in corporate distress. Covenant renegotiation at investment reduces the agency cost of debt because it induces a firm value maximizing investment financing ...
Arnold, Marc, Westermann, Ramona
openaire +2 more sources
Debt Covenant, Tax Expense, and Intangible Assets on Transfer Pricing
Jurnal AkuntansiPurpose - Determine and analyze the effect of Debt Covenant, Tax Expense, and Intangible Asset on Transfer Pricing. Design/methodology/approach - This study uses an associative quantitative approach using multiple linear regression analysis and Eviews
Jenny Puspita Sari, Wiwit Irawati
doaj +1 more source
Tracing the evolutionary history of the morpho‐anatomy of baculum in primates
The Anatomical Record, EarlyView.Abstract Animal morphology reflects both evolutionary history and present‐day adaptation. Male mammal copulatory structures such as the baculum (penile bone) are ideal for studying these processes because of their complexity and high interspecific variability. In primates, however, research has focused mostly on baculum length.
Federica Spani +3 more
wiley +1 more source
Latin America and the Caribbean Standardized Public Debt Database: Data as of December 2022
, 2023 This database compiles up-to-date standardized statistics on sovereign debt issuances for the Latin American and Caribbean (LAC) region and contains biannual data starting in 2006 through December 2022.
Inter-American Development Bank
core +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Smart home comfort and energy conservation using internet of things [PDF]
, 2022 This new work presents a home automation system which employs internet of things (IoT) technology. This technology streamlines the design with an accurate home automation system which guides against the issues of energy wastage and excessive expenditure ...
O. Awosope, Claudius; Covenant University +3 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy
Business Strategy and the Environment, EarlyView.ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi +4 more
wiley +1 more source