Results 101 to 110 of about 55,576 (310)

Standardized Public Debt Database

open access: yes, 2018
The availability of valid, comparable, and standardized public debt data is essential for the implementation of sound policies in Latin America and the Caribbean (LAC).
Inter-American Development Bank
core  

Measures to improve fiscal sustainability and debt management at the provincial level: a case of South Africa

open access: yesJournal of Social Sciences
Public debt and fiscal sustainability are pressing issues for provincial governments in South Africa, posing significant challenges to effective governance and service delivery.
ZINDI, Beauty, MOFOLO, Malefetsane
doaj   +1 more source

DEBT COLLECTION PREVENTION MANAGEMENT OF RECEIVABLES/DEBTS IN A COMPANY [PDF]

open access: yesFinancial Internet Quarterly
The maintenance of financial liquidity, stability, profitability and the value and investment capabilities of a company as well as the avoidance of financial bottlenecks are the most vital objectives of people in charge of ac ompany, especially in times of crisis.
openaire   +2 more sources

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

Market Timing and Corporate Debt Issuance [PDF]

open access: yes, 2008
This thesis comprehensively examInes the relationship between corporate debt issuance and market timing. The focus is on the different issues of debt market timing across the different stages of corporate debt issuance from pre-issue considerations, to ...
Zhou, Bilei, Zhou, Bilei
core  

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman   +4 more
wiley   +1 more source

Government debt management in the euro area - recent theoretical developments and changes in practices [PDF]

open access: yes
This paper reviews recent developments in the management of government debt in the euro area, covering both theoretical and practical aspects. It focuses on key aspects of debt management; the objectives of debt management, its organisation, the maturity
Guido Wolswijk, Jakob de Haan
core  

The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley   +1 more source

Earnings Management to Avoid Losses: a cost of debt explanation [PDF]

open access: yes
In this paper we analyze firms’ earnings management behavior to avoid losses conditional on the (asymmetric) incentive underlying market (positive/negative) returns.
Peter F. Pope, José A. C. Moreira
core  

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