Results 101 to 110 of about 658,415 (404)
Estimating and pricing commodity futures with time‐delay stochastic processes
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
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
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]
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
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]
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]
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
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
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]
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