Results 101 to 110 of about 658,415 (404)

Estimating and pricing commodity futures with time‐delay stochastic processes

open access: yesMathematical Methods in the Applied Sciences, EarlyView., 2023
In commodity futures pricing models, the commodity present price is generally considered to reflect all information in the markets and past information is not regarded important. However, there is some empirical evidence that shows that this fact is unrealistic. In this paper, we consider some stochastic models with delay for pricing commodity futures.
Lourdes Gómez‐Valle   +1 more
wiley   +1 more source

Sustainability Reporting Assurance in Italian Listed Companies: Understanding the Role of CEO Characteristics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Building upon the upper echelons theory, this study investigates the effects of CEO characteristics—in terms of age, gender, and human capital (legal background, educational level, and industry expertise)—on CSR reporting assurance. Using a combination of GMM and logistic regression, it analyzes a sample of non‐financial Italian publicly ...
Fabrizia Sarto   +3 more
wiley   +1 more source

Tracking the psychological and socio‐economic impact of the COVID‐19 pandemic in the UK: A methodological report from Wave 5 of the COVID‐19 Psychological Research Consortium (C19PRC) Study

open access: yesInternational Journal of Methods in Psychiatric Research, Volume 31, Issue 4, December 2022., 2022
Abstract Objectives The COVID‐19 Psychological Research Consortium (C19PRC) Study was established in March 2020 to monitor the psychological and socio‐economic impact of the pandemic in the UK and other countries. This paper describes the protocol for Wave 5 (March–April 2021).
Orla McBride   +16 more
wiley   +1 more source

Debt Maturity without Commitment [PDF]

open access: yes
I analyze how lack of commitment affects the maturity structure of sovereign debt. Governments balance benefits of default induced redistribution and costs due to income losses in the wake of a default.
Dirk Niepelt
core   +3 more sources

PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP YIELD TO MATURITY OBLIGASI KORPORASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

open access: yesJurnal Akuntansi, 2016
Penelitian ini adalah untuk melakukan analisis dan mendapatkan bukti empiris mengenai pengaruh faktor internal dan faktor eksternal perusahaan terhadap yield to maturity obligasi.
Augustpaosa Nariman
doaj   +1 more source

The debt aversion survey module: An experimentally validated tool to measure individual debt aversion [PDF]

open access: yesarXiv, 2022
We develop an experimentally validated, short and easy-to-use survey module for measuring individual debt aversion. To this end, we first estimate debt aversion on an individual level, using choice data from Meissner and Albrecht (2022). This data also contains responses to a large set of debt aversion survey items, consisting of existing items from ...
arxiv  

Debt Maturity And Investment Efficiency Evidence From Korea [PDF]

open access: yes, 2017
This study empirically analyzes the effect of debt maturity on investment efficiency, which is measured by using McNichols and Stubben (2008). Debt maturity is measured using current debt ratio and dummy variable.
Jeon, Heung Joo, Oh, Hyun Min
core   +2 more sources

Investing in a Cleaner Future: The Role of Institutional Investors in Corporate Waste Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As environmental sustainability gains prominence, institutional investors are increasingly recognized for their influence on corporate environmental practices. Despite this growing interest, their impact on waste management and circular economy initiatives is yet to be explored.
Afef Slama   +4 more
wiley   +1 more source

How regulation affects the relevance of bank-debt maturity as a control mechanism in developed countries

open access: yesJournal of Business Economics and Management, 2017
Improvements in transparency at the country level have modified the relevance of bank debt maturity as a control mechanism. The novelty of this research is that we provide empirical evidence that the maturity of bank borrowing is contingent on the ...
Eleuterio Vallelado   +2 more
doaj   +1 more source

Why Long-Term Debt Instruments Cannot Be Deposit Substitutes [PDF]

open access: yesLexkhoj Int'l J. Crim. L. Vol. 2 Issue No. 4 (2017), 2017
The definition of deposit substitutes in Philippine tax law fails to consider the maturity of a debt instrument. This makes it possible for long-term bonds to be considered as deposit substitutes if they meet the 20-lender rule, taxable at 20% final tax.
arxiv  

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