Results 91 to 100 of about 2,437 (267)
Análisis Económico, 2005 The paper focuses on debt management, and examines the concept of debt sustainability as defined by different authors and applied by the IMF. However, proposes a new definition and a different approach.
Luis Foncerrada
doaj
A Jurisprudential Review of Extendible Islamic Securities (with Emphasis on Participation Bonds, Leases, Morabehah, Exile and Islamic Treasury Documents) [PDF]
تحقیقات مالی اسلامی (پیوسته), 2017 In long and midterm maturity securities, mismatched nominal interest rate and required rate of return impose interest rate risk on investors and issuers.
Sayyed Amir Hossein Etesami +1 more
doaj
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
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
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
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
DEBT SECURITY OF UKRAINE [PDF]
Investytsiyi: praktyka ta dosvid, 2019 N. Gusarevich, O. Konak, S. Tkachenko
openaire +1 more source
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Cogent Economics & FinanceThe objective of this research is to assess the effect of holding government securities on the credit channel, taking into account the heterogeneity of WAEMU banks’ balance sheets. The methodology adopted to achieve this objective is VAR panel modelling,
Ousmane Dieng, Babacar Sene
doaj +1 more source