Results 71 to 80 of about 308,712 (275)
The Defeasance of Control Rights [PDF]
We analyze one frequently used clause in public bonds called covenant defeasance. Covenant defeasance allows the bond issuer to remove all of the bond's covenants by placing the remaining outstanding payments with a trustee in an escrow account to be ...
Faure-Grimaud, Antoine +2 more
core
Debt Covenants and Accounting Conservatism in a Private Debt Setting
, 2016 Using a sample of 6,540 private debt issues, we test whether firms with more debt covenants in their debt contracts show evidence of more timely recognition of economic losses in earnings.
Stice, James D. +2 more
core +1 more source
Confronting Biodiversity Risk: Its Role in Shaping Corporate External Financing Choice
Business 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
Debt Covenant Violations of Private Lending Agreements of Agricultural Cooperatives [PDF]
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
Sustainable Corporate Loans: A Systematic Literature Review and Future Research Agenda
Business 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
Debt maturity, risk, and asymmetric information [PDF]
We test the implications of Flannery’s (1986) and Diamond’s (1991) models concerning the effects of risk and asymmetric information in determining debt maturity, and we examine the overall importance of informational asymmetries in debt maturity choices.
Marco A. Espinosa-Vega +3 more
core
Latin America and the Caribbean Standardized Public Debt Database: Data as of December 2020
, 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
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
Latin America and the Caribbean Standardized Public Debt Database: Data as of December 2019
, 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
Loan purpose and accounting based debt covenants [PDF]
, 2019 Purpose The purpose of this paper is to investigate the association between the purpose of a loan and the type of debt covenants, separated into balance sheet-based and income statement-based covenants.
Lee, Brandon Byunghwan +3 more
core +1 more source