Results 131 to 140 of about 8,894,885 (304)
Maturity, Indebtedness, and Default Risk [PDF]
We present a novel and tractable model of long-term sovereign debt. We make two sets of contributions. First, on the substantive side, using Argentina as a test case we show that unlike one-period debt models, our model of long-term sovereign debt is ...
Satyajit Chatterjee, Burcu Eyigungor
core
Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek +2 more
wiley +1 more source
Rollover risk in commercial paper markets and firms' debt maturity choice [PDF]
By using short-term direct finance firms of the highest credit quality expose themselves to rollover risk in the public debt markets. Firms insure themselves against this risk by securing backup lines of credit from banks that they may use should market ...
Thierfelder, Felix
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley +1 more source
Financial InnovationThis study proposes a novel data fusion-based feature selection and reconstruction (DFFSR) method for assessing debt maturity risk based on multi-dimensional data from publicly traded Chinese companies between 2000 and 2023.
Jian Min +3 more
doaj +1 more source
Debt maturity and firm performance : a panel study of Indian companies [PDF]
Economic policy makers traditionally hold the view that, because of imperfections in capital markets, a shortage of long-term finance acts as a barrier to industrial performance and growth.
Schiantarelli, Fabio, Srivastava, Vivek
core
Business Strategy and the Environment, EarlyView.ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan +2 more
wiley +1 more source
Carbon Performance and Debt Maturity: The Role of Disclosure and Information Asymmetry
Business Research QuarterlyThis study examines how carbon performance, defined as the reduction of firms’ carbon emissions, relates to debt maturity and how this association varies with voluntary non‑financial disclosure and information asymmetry.
Adrián Ferreras +2 more
doaj +1 more source