Results 181 to 190 of about 716,001 (349)

The Impact of Personal and Corporate Taxation on Capital Structure Choices [PDF]

open access: yes
This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures.
Overesch, Michael, Voeller, Dennis
core  

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang   +2 more
wiley   +1 more source

Central Asia: Problems of External Debt and Its Sustainability [PDF]

open access: yes
This paper is devoted to one of the most urgent problems of Central Asian economies in transition, i.e. external debt and its sustainability within systemic transformation process.
Islamov, Bakhtior
core  

Debt structure and capital structure : based on bank debt renegotiation

open access: yesDebt structure and capital structure : based on bank debt renegotiation
This paper proposes a model that determines optimal capital and debt structure when a firm uses two types of debt; a bank debt and a bond. Their difference lies in whether a firm can renegotiate with a creditor or not. Renegotiation with bondholders seems to be hard because bonds are dispersively held by many bondholders.
openaire  

Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo   +5 more
wiley   +1 more source

The Debt Ratio and Risk [PDF]

open access: yes
The agricultural development has caused still bigger and more expensive farms in Denmark. The debt ratio therefore has increased and has become a severe problem for the farmer. The magnitude of the debt ratio is the highest in Europe.
Svendsen, Soren
core   +1 more source

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar   +2 more
wiley   +1 more source

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