Results 161 to 170 of about 552,943 (355)

Analytical History of Heavily Indebted Poor Country (HIPC) Debt Sustainability Targets [PDF]

open access: yes
This paper traces the origins of World Bank indicators of debt distress and their employment as HIPC sustainability targets. These targets are interpreted as ‘switching values’, below which countries are (on average) expected to avoid debt service ...
Peter Hjertholm
core  

Audit Quality and Materiality Disclosure Quality in Integrated Reporting: The Moderating Effect of Carbon Assurance Quality

open access: yesCorporate Social Responsibility and Environmental Management, Volume 32, Issue 3, Page 3785-3801, May 2025.
ABSTRACT This study concentrates on the link between audit quality and materiality disclosure quality in integrated reporting and the moderating effect of carbon assurance quality. The cross‐country study consists of 612 firm‐year observations from European and South African listed firms between 2017 and 2022.
Patrick Velte
wiley   +1 more source

A Tale of Two Debt Crises: A Stochastic Optimal Control Analysis [PDF]

open access: yes
Banks should evaluate whether a borrower is likely to default. I apply several techniques in the extensive mathematical literature of stochastic optimal control/dynamic programming to derive an optimal debt in an environment where there are risks on both
Jerome L. Stein
core  

Does Listing Farther Influence Carbon Emissions Production? Evidence From Internationally Cross‐Border Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, Volume 32, Issue 3, Page 3832-3853, May 2025.
ABSTRACT The past decade has witnessed an increase in stakeholder pressures for publicly‐listed firms to reduce their emissions. While most firms have been receptive to these pressures, they have also been observed to devise strategies to circumvent regulatory guidelines and avoid liabilities.
Anson Au
wiley   +1 more source

Indebtedness and the Household Financial Health: An Examination of the Canadian Debt Service Ratio Distribution [PDF]

open access: yes
The household debt-to-disposable income ratio in Canada increased from 110 per cent in 1999 to 127 per cent in 2007. This increase has raised questions about the ability of households to service their increased debt if faced with a negative economic or ...
Umar Faruqui
core  

Investor Responses to ESG News Sentiment: Exploring Differential Effects and Industry Moderation

open access: yesCorporate Social Responsibility and Environmental Management, Volume 32, Issue 3, Page 3944-3964, May 2025.
ABSTRACT Environmental, social, and governance (ESG) principles have gained prominence in the capital markets. While ESG ratings are widely used to assess corporate sustainability, their disagreement and time lag limit their effectiveness for investors.
Se‐Hee Jeong   +4 more
wiley   +1 more source

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