Results 71 to 80 of about 340,207 (304)

Call for Papers: Constitutions and Intergenerational Justice

open access: yesIntergenerational Justice Review, 2016
The Intergenerational Justice Review (IGJR) has been published by the Stuttgart-based think tank Foundation for the Rights of Future Generations (FRFG) since 2002.
IF and FRFG
doaj   +3 more sources

The cost of private debt covenant violation [PDF]

open access: yes, 2008
This study quantifies costs that firms are willing to incur to avoid violation of private debt covenants. The results indicate that as firms approach covenant violation they engage in income-increasing earnings management, which increases their tax ...
Dyreng, Scott D.
core   +1 more source

The Impact of Sustainability Audit Quality on Corporate Climate Change Performance: The Role of Governance Quality and Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how sustainability audit quality influences corporate climate change performance and examines the moderating roles of governance quality and greenwashing. Using panel regressions on 6140 firm‐year observations from 39 countries between 2008 and 2023, the findings reveal that higher sustainability audit quality is ...
Muhammed Belly Ibrahim   +2 more
wiley   +1 more source

Living on the Global Peripheries of Law: Disability Human Rights Law in Principle and in Practice in the Global South

open access: yesLaws, 2018
This article develops the notion that poorer nations of the Global South are particularly disadvantaged in terms of realizing disabled people's human rights in practice.
Vera Chouinard
doaj   +1 more source

Rewiring the Circular Economy Through AI‐Informed Pathways: Structural and Distributional Drivers of Environmental Outcomes in the European Union

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the structural and distributional factors that influence environmental performance in 27 European Union (EU) countries from 2010 to 2021, focusing especially on circular economy (CE) measures and the increasing use of artificial intelligence (AI)‐based analytical tools.
Cosimo Magazzino   +3 more
wiley   +1 more source

Air Pollution, Investor Attention, and Greenium: An Attention‐Based View

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although prior research has highlighted the growing importance of green bonds and their sensitivity to environmental conditions, evidence regarding the existence of a green‐bond premium (“greenium”) remains inconclusive. As an innovative financial instrument whose valuation depends partly on the credibility of its environmental certification ...
Huimin Zhao, Xi Xu, Jing A. Zhang
wiley   +1 more source

Confronting Biodiversity Risk: Its Role in Shaping Corporate External Financing Choice

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates how biodiversity risk shapes corporate financing decisions. We propose a Financing Hierarchy Distortion framework, arguing that biodiversity risk amplifies information asymmetry and legitimacy costs, thereby pushing firms toward debt‐heavy adjustments.
Yang Zhou   +3 more
wiley   +1 more source

The Effect of Debt Covenant Violations on Debt Issuance Behaviour

open access: yes, 2015
We examine how contract term restrictions influence debt issuance behaviour and find that debt covenant violations impact firms’ debt maturity structure, costs, syndicate structure, collateralization and placement choice.
Singh, Mukhbir
core   +1 more source

Debt Sustainability Assessment in the Biogas Sector: Application of Interest Coverage Ratios in a Sample of Agricultural Firms in Italy

open access: yesEnergies
The biogas sector in Europe and Italy is attracting growing investment, combining agricultural activity, the circular economy, and renewable energy production.
Mattia Iotti   +2 more
doaj   +1 more source

Sustainable Corporate Loans: A Systematic Literature Review and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper presents a systematic literature review of sustainable corporate loans (SCLs), including green loans and sustainability‐linked loans, to synthesise current academic knowledge and outline future research directions. Using a PRISMA protocol and a bibliometric analysis of 102 peer‐reviewed articles published in AJG‐ranked journals (3 ...
Md Nurul Islam Sohel   +3 more
wiley   +1 more source

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