Results 81 to 90 of about 149,108 (301)
ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
This study explores how economic policy uncertainty (EPU) impacts the leverage structure of firms and considers whether foreign ownership provides a hedge against the EPU.
Muhammad Adil +4 more
doaj +1 more source
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
THE IMPACT OF INFORMATION ASYMMETRY ON THE USE OF SHORT-TERM DEBT IN SELECTED EUROPEAN STATES
The article analysed the relation between the degree of information asymmetry and the scope of the use of short-term debt by companies from 5 European countries: France, Greece, Germany, the United Kingdom and Italy. Information asymmetry was measured by
Jarosław Jan Kubiak, Leszek Czapiewski
doaj
Design/methodology/approach: Learned from Leary (2009), Konstantinos Voutsinas and Richard A.Werner (2011), this study designs a model of debt maturity structure with an unbalanced panel data set.
Zhefan Piao, Xiaoqi Feng
doaj +1 more source
The Determinants of Corporate Debt Maturity Structure: Evidence from Czech Firms (in English) [PDF]
This paper investigates the determinants of the maturity structure of Czech corporate debt. A theoretical section provides an overview of contemporary theories on corporate debt maturity structure. An empirical section describes an econometric model that
Pavel Körner
core
Debt Management of Non-Financial Corporations
Debt management is of high importance for financial professionals and is a complex managerial decision, since the uncertainty of business cashflows may undermine the availability of financing, stress business operations and diminish future growth ...
Laffont, Amandine Claire-Marie +1 more
core +1 more source
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
The determinants of corporate debt maturity structure: evidence from Czech firms [PDF]
This paper investigates the determinants of the corporate debt maturity structure of Czech firms. The theoretical section provides an overview of contemporary theories on corporate debt maturity structure.
Pavel Körner
core +1 more source
Leverage and the maturity structure of debt in emerging markets [PDF]
The aim of this paper is to analyse for a multi-country large emerging market sample the choice between debt and equity simultaneously with the decision between short- and long-term debts.
Mateus, Cesario, Terra, Paulo
core +2 more sources

