Results 51 to 60 of about 149,108 (301)
China Accounting and Finance ReviewThis paper takes the Shanghai-Shenzhen-Hong Kong Stock Connect as a quasi-natural experiment and investigates the impact of capital market liberalization on the corporate debt maturity structure.
Jun Huang, Haijie Mo, Tianshu Zhang
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When TCFD Meets TNFD: Can It Revolutionize Corporate Sustainable Risk Management?
Business Strategy and the Environment, EarlyView.ABSTRACT Amid escalating environmental risks, this study explores the novel integration of the Task Force on Climate‐related Financial Disclosures (TCFD) and the Taskforce on Nature‐related Financial Disclosures (TNFD) as a transformative approach to corporate sustainable risk management.
Xiaoyu Liu +3 more
wiley +1 more source
Determinants of debt maturity structure across firm size [PDF]
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2012 Financial support from the Ministry of Science and Technology of Spain (MCT)-ERDF, Project ECO2009-11758 is gratefully acknowledged. A previous version of this paper has been published as working paper no. 490/2009 of the working paper series of the Fundación de las Cajas de Ahorros (FUNCAS).
openaire +2 more sources
Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions
Business Strategy and the Environment, EarlyView.ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano +3 more
wiley +1 more source
Bank concentration, debt maturity, and borrowing costs: Evidence from Vietnam [PDF]
Banks and Bank SystemsType of the article: Research Article AbstractIn bank-dependent economies, the structure and cost of corporate debt are crucial determinants of financial sustainability and investment decisions.
Thi Hong Nhung Nguyen, Van Dan Dang
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Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
International Reserves, External Debt Maturity, and the Reinforcement Effect for Financial Stability [PDF]
, 2016 This paper studies how the maturity structure of external debt is affected by internationalreserves and how they reinforce financial stability through a more crisis-resilientmaturity structure.
Qian, Xingwang, Steiner, Andreas
core
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
Default and the maturity structure in sovereign bonds [PDF]
This paper studies the maturity composition and the term structure of interest rate spreads of government debt in emerging markets. In the data, when interest rate spreads rise, debt maturity shortens and the spread on short-term bonds is higher than on ...
Ananth Ramanarayanan, Cristina Arellano
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Discontinuous financing based on market values and the value of tax shields
Business Research, 2017 The tax shield as present value of debt-related tax savings plays an important role in firm valuation. Driving the risk of future debt levels, the firm’s strategy to adjust the absolute debt level to future changes of the firm value, labeled as (re ...
Sven Arnold +2 more
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