Results 81 to 90 of about 340,207 (304)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
Debt Reduction for Poverty Eradication in the Least Developed Countries: Analysis and Recommendations on LDC Debt [PDF]
Debt , Poverty, Economic development, Foreign aid , Debt ...
European Network on Debt and Development
core
Do CSR Committees Pay Off? Direct and Indirect Links to Financial and ESG Performance
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporate boards increasingly delegate sustainability oversight to dedicated CSR committees, yet evidence on whether these committees improve corporate performance remains mixed. This study argues that part of this inconsistency arises because prior research often emphasizes overall associations between CSR committees and performance without ...
Ana Isabel Lopes
wiley +1 more source
Profita, 2016 Transfer pricing phenomenon could be happened based on management motivation in order to tax avoidance or another opportunistic behavior, especially to do wealth transfer among related parties.
Anita Wahyu Indrasti
doaj
EnergiesIndonesia has committed to displacing diesel generation with solar PV and battery energy storage (PV-BESS) microgrids on its isolated island grids. However, no PV-BESS project on an isolated grid has reached financial close through the independent power ...
Irlyvara Nandini +1 more
doaj +1 more source
Exposing Gender Blindness in Business Scholarship on Modern Slavery
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The objective of this review is to analyse the treatment of gender within business scholarship on modern slavery and to propose a framework that supports more gender‐sensitive corporate responses. Modern slavery risk is an escalating concern for business, with the United Nations calling for its eradication by 2030.
Kathyayini Kathy Rao +2 more
wiley +1 more source
Bonus incentives and transfer pricing: evidence from Indonesian non-financial firms
Jurnal Akademi AkuntansiPurpose: This study examines the effects of intangible assets, debt covenants, and tax minimization on transfer pricing behavior and investigates the moderating role of bonus mechanisms in Indonesian non-financial firms.
Dwi Lestari, Badingatus Solikhah
doaj +1 more source
The market response to implied debt covenant violations [PDF]
, 2011 Previous research documents a negative stock price reaction to the announcement of debt covenant violations. I find evidence that investors price the likelihood of an earnings-based debt covenant violation on the date firms report earnings.
Stice, Derrald Earl, II
core +1 more source
Corporate Human Rights Reporting: A Systematic Literature Review of Determinants and Consequences
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study presents a systematic literature review (SLR) of empirical research on corporate human rights reporting (CHRR), focusing on its determinants and consequences. While expectations for corporate accountability have intensified, research on CHRR remains fragmented across disciplines and contexts.
David Delkus
wiley +1 more source
International Insolvency Review, EarlyView.Abstract A key goal of the Capital Markets Union (CMU) Action Plan is to establish a functioning bond market, offering businesses finance options beyond traditional bank loans and creating a stable source of financing for the real economy across the EU.
Maryam Malakotipour
wiley +1 more source