Results 121 to 130 of about 69,232 (301)
JAPANESE FIRMS’ DEBT POLICY AND TAX POLICY [PDF]
JAPANESE FIRMS’ DEBT POLICY AND TAX POLICYUnderstanding the effects of marginal tax rate on debt policy is crucial not only for considering various capital structure theories of firms but also for evaluating corporate tax reform proposals.
Kunieda, Shigeki +2 more
openaire +1 more source
Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment
Business Strategy and the Environment, EarlyView.ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli +2 more
wiley +1 more source
Economic Journal of Emerging Markets, 2009 This study to apply Ricardian Equivalence concept in problem of debt in Indonesia. Ricardian Equivalence express that intrinsically governmental debt represent burden to society. Equally, governmental debt in this time is burden expenditure of society in
Lukman Hakim
doaj +4 more sources
Jurnal Akuntansi dan Auditing Indonesia, 2009 This study investigated the simultaneity of five financial variables that are hypothesized to agency problem. It builds a model showing that institution activism, institutional and managerial ownership, dividend, and debt policy are determined ...
Mursalim Mursalim
doaj
Effectiveness of fiscal policy measures in different public debt regimes
Journal of Business Economics and ManagementThe aim of the research is to illustrate how the degree of effectiveness of fiscal policy measures varies depending on the level of public debt within a group of Central and Eastern European (CEE) states.
Rodica Gherghina +5 more
doaj +1 more source
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
International Policy Coordination: The Case of the Developing Country Debt Crisis [PDF]
This paper reviews the management of the debt crisis to date, and considers several possible alternative approaches for international cooperation in the future.
Jeffrey D. Sachs
core
Who holds Italian government debt? A Primer. CEPS Policy Insight No 2019-11/June 2019 [PDF]
, 2019 The debt to GDP ratio of Italy remains at 130% of GDP, the second highest in the euro area. Moreover, under current policy settings it is poised even to increase, rather than fall, over the next few years.
Gros, Daniel
core
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source