Results 51 to 60 of about 38,496 (310)

Macroeconomic Implications of Exchange Rate Depreciation: The Nigerian Experience

open access: yes, 2018
This study examines the macroeconomic implications of exchange rate depreciation in Nigeria. It employs the Autoregressive Distributed Lag Bounds Testing Cointegration approach for data covering the period of 1970 to 2015.
Alimi, Olorunfemi Y.   +2 more
core   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

A Strategic Move for Long-Term Bridge Performance within a Game Theory Framework by a Data-Driven Co-Active Mechanism

open access: yesInfrastructures, 2020
The Federal Highway Administration (FHWA) requires that states have less than 10% of the total deck area that is structurally deficient. It is a minimum risk benchmark for sustaining the National Highway System bridges.
O. Brian Oyegbile, Mi G. Chorzepa
doaj   +1 more source

The Straight-Line Depreciation is Wanted, Dead or Alive [PDF]

open access: yes
We propose a simple axiomatic system that any depreciation method¡ªcomplying with the core of the accounting of depreciation¡ªmust obey. We show that, while none of the prevalent depreciation methods (e.g., straight-line) ex ante conforms to these ...
Yoram Margalioth   +2 more
core  

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

Simple and extended reproduction of fixed assets: a retrospective and current trends

open access: yesПутеводитель предпринимателя, 2020
The article deals with the reproduction of fixed assets. The definitions of the notion «Reproduction» of various authors are given and their analysis is carried out.
N. L. Antonova, L. A. Antonov
doaj  

Capital Stock Depreciation, Tax Rules, and Composition of Aggregate Investment [PDF]

open access: yes
I estimate time varying aggregate capital stock depreciation rates for the post-war U.S. economy using capital-investment evolution equation along with the data on the annual net capital stock and corresponding quarterly gross investment series.
Daniel Levy
core  

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

Some questions in the application of tax regulations leasing

open access: yesПутеводитель предпринимателя, 2020
В данной статье рассматриваются некоторые наиболее часто встречающиеся в практике проблематичные моменты налогового законодательства, которые присутствуют в ряде нормативных документах, применяемых на территории РФ при использовании лизинговой формы ...
R. V. Egorov, D. V. Ognev
doaj  

Financial Constraints and Corporate Sustainability Performance: Do Climate Exposure and People's Climate Attention Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu   +2 more
wiley   +1 more source

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