Results 61 to 70 of about 340,207 (304)

What do we owe soldiers? Evidence from the UK Armed Forces Covenant

open access: yesEuropean Journal of International Security
What do people in liberal polities believe they owe soldiers for their service? The UK’s Armed Forces Covenant, promulgated in 2000 and enshrined in law in 2021, presents a real-world opportunity to examine the effects of inducing citizens to reflect on ...
David Blagden   +2 more
doaj   +1 more source

Signalling ESG Misconduct: What Matters to Investors?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley   +1 more source

Debt Covenant Violations of Private Lending Agreements of Agricultural Cooperatives [PDF]

open access: yes
Seven years of debt covenant violations of private lending agreements of eighty-three agricultural cooperatives were examined. A LOGIT prediction model of debt covenant violations was developed and the factors that affect debt covenant violations were ...
Messina, Frank Michael
core  

Latin America and the Caribbean Standardized Public Debt Database: Data as of December 2020

open access: yes, 2021
The LAC Debt Group believes that to have sound regional policy it is important to have valid, comparable, and standardized data on Latin America and the Caribbean (LAC).
Inter-American Development Bank
core   +1 more source

Using Machine Learning to Predict Corporate Environmental Violation: A Stakeholder Pressure Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen   +4 more
wiley   +1 more source

How much financial flexibility is optimal? A closed-form capital structure model for investment-grade firms

open access: yesInternational Review of Economics & Finance
Investment-grade (IG) firms often manage capital structure by preserving financial flexibility and rating resilience rather than targeting a precise leverage ratio.
Vladimir Manaev
doaj   +1 more source

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping   +3 more
wiley   +1 more source

Structure and determinants of financial covenants in leveraged buyouts - evidence from an economy with strong creditor rights [PDF]

open access: yes
We apply control rights theory to explain the structure and determinants of financial covenants in private equity backed leveraged buyouts. We analyze 130 German transactions from 2000 to 2008, covering about 40 percent of the LBO market during this ...
Achleitner, Ann-Kristin   +2 more
core  

Latin America and the Caribbean Standardized Public Debt Database: Data as of December 2019

open access: yes, 2020
The LAC Debt Group believes that to have sound regional policy it is important to have valid, comparable, and standardized data on Latin America and the Caribbean (LAC).
Inter-American Development Bank
core   +1 more source

The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam   +2 more
wiley   +1 more source

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