Results 101 to 110 of about 5,606,577 (392)

Circular Economy: A Pathway to Integrated Value Creation for Business and Society

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro   +1 more
wiley   +1 more source

DEBT/ASSET RATIO AS EVIDENCE OF PROFIT-SHIFTING BEHAVIOUR IN THE SLOVAK REPUBLIC

open access: yesTechnological and Economic Development of Economy, 2019
Companies use different methods and techniques to transfer taxable profits to tax havens. The paper aims at analysing the influence of the relocation of the registered office of Slovak companies in tax havens in relation to the leverage ratio and the ...
M. Istok, Mária Kanderová
semanticscholar   +1 more source

Recent changes to a measure of U.S. household debt service [PDF]

open access: yes
Changes in levels of aggregate household debt in the United States may contain information about the current state of the nation's economy and may affect its future direction.
Karen Dynan   +2 more
core  

Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa   +2 more
wiley   +1 more source

Stress Testing Ghana’s Debt Sustainability Analysis 2010-2021 [PDF]

open access: yesAthens Journal of Business & Economics
Ghana exited her 16th IMF Debt Bailout Programme in April 2019. Unfortunately, in May 2023, she signed on to her 17th IMF Debt Bailout Programme because the country’s debt had once again become unsustainable.
Anthony Q. Q. Aboagye
doaj   +1 more source

A Note on the Debt Sustainability Issue In Turkey [PDF]

open access: yes
The purpose of the paper is to shed light on the composition of the public sector debt stock and using the end-2002 net public debt stock-to-GNP ratio as the starting point, estimate the primary surplus-to-GNP ratio that will be necessary for the ...
Nur Keyder
core  

Dual Role Executives and Corporate Membership of Emission Trading Schemes: The Role of Board Structure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of CEO duality on the likelihood of corporate participation in an emissions trading scheme. The results indicate that firms led by dual‐role executives are less likely to participate in emissions trading schemes.
Ibrahim Ayoade Adekunle   +3 more
wiley   +1 more source

What Drives Capital Financing in Europe? Evidence from Listed Firms in Germany

open access: yesInternational Journal of Engineering and Management Sciences
This article analyzed the factors that affect the capital financing of German non-financial corporations listed on the German Stock Exchange from 2017 to 2021.
Kaiwan Hasan Salih   +2 more
doaj   +1 more source

Does a change in debt structure matter in earnings management? the application of nonlinear panel threshold test [PDF]

open access: yes
In this study, we apply Hansen¡¦s (1999) nonlinear panel threshold test, the most powerful test of its kind, to investigate the relationship between debt ratio and earnings management of 474 selected Taiwan-listed companies during the September 2002 ...
Yi-Pei Liu, Yu-Shu Cheng
core  

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