Results 81 to 90 of about 8,420,109 (355)

Does a change in debt structure matter in earnings management? the application of nonlinear panel threshold test [PDF]

open access: yes
In this study, we apply Hansen¡¦s (1999) nonlinear panel threshold test, the most powerful test of its kind, to investigate the relationship between debt ratio and earnings management of 474 selected Taiwan-listed companies during the September 2002 ...
Yi-Pei Liu, Yu-Shu Cheng
core  

Debt and Health [PDF]

open access: yes, 2008
Debt problems in the UK have recently become much more severe, especially for the lowest income groups, and we examine here their impact on health, using data from the national Families´ and Children´s Survey (FACS).
Lenton, P., Mosley, P.
core  

The Mediating Role of Climate Targets in Corporate Emission Reductions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporations worldwide increasingly commit to Sustainable Development Goal 13 (SDG 13), yet the extent to which such commitments translate into measurable greenhouse gas (GHG) reductions remains uncertain. Drawing on Institutional and Legitimacy Theory, this paper examines the mediating role of climate targets in the relationship between SDG ...
Evgenia Anagnostopoulou
wiley   +1 more source

Debt management

open access: yes, 1990
The Definition of Debt Management : Fiscal deficits have become much larger and more widespread than they were. The budget deficit dominates economic policy discussion in the mid - 1980's. Today, there is not a country whether developed or developing without a fiscal defict (In east Eurepean Countries also).
openaire   +2 more sources

China’s “Great Wall” of Debt Chinese Debts and their Macroeconomic Implications. Bertelsmann Stiftung GED Focus Paper [PDF]

open access: yes, 2018
The figures of the Chinese debts are subject to ongoing discussion among economists. The question whether the enormous rise in Chinese corporate and private debt over the past decade will lead to another global financial crisis or will be managed by the ...
Kern, Andreas
core  

Too Old to Bother: CEO Age and Corporate Stakeholder Engagement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine how CEO age, a key demographic attribute, affects corporate stakeholder engagement. Drawing on Upper Echelons Theory, we argue that older CEOs are less responsive to stakeholder concerns because of heightened conservatism, shorter time horizons, and greater risk aversion.
Mehwish Yousaf, Pascal Nguyen
wiley   +1 more source

Financial Literacy Can Overcome Barriers To MSME Financing: Evidence From Indonesia

open access: yesJAS (Jurnal Akuntansi Syariah)
This study aims to analyze the influence of financial literacy, debt management literacy, budgeting literacy, banking service literacy, and bookkeeping literacy on financing constraints for Micro, Small, and Medium Enterprises (MSMEs).
I Made Suidarma   +5 more
doaj   +1 more source

Environmental Performance Drivers: A Political Cost Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain   +2 more
wiley   +1 more source

Debt Dynamics and Contingency Financing: Theoretical Reappraisal of the HIPC Initiative [PDF]

open access: yes
Sovereign debt management, External debt, Foreign aid, Growth models, Economic ...
Ferrarini, Benno, Nissanke, Machiko
core  

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