Results 61 to 70 of about 560 (171)

Subsidies, Net Zero Transition and Public Debt: An Analysis for the Oil and Gas Industry in Brazil

Latin American Policy, Volume 17, Issue 1, March 2026.
Abstract Despite awareness of the challenges in promoting the decarbonization of the economy, explicit fossil fuel subsidies have increased considerably worldwide in the past decade, reaching an all‐time high at US$1 trillion in 2022. Considering the net‐zero transition and the increase of modern public debt, this article assesses the most relevant ...
Fernando Inti Leal, Erik Eduardo Rego, Virginia Parente   +2 more
wiley   +1 more source

Sustainability Reporting and External Assurance: Evidence From UK Listed Firms

Business Strategy and the Environment, Volume 35, Issue 2, Page 1684-1711, February 2026.
ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh, Wael Hadid, Lei Chen, Akrum Helfaya   +3 more
wiley   +1 more source

AI-driven insights into working capital strategies: An application on Borsa Istanbul

Borsa Istanbul Review
This study employs machine learning and explainable artificial intelligence to examine the impact of working capital strategies—aggressive, moderate, and conservative—on Tobin's Q and EBITDA (earnings before interest, taxes, depreciation, and ...
Yunus Emre Akdogan
doaj   +1 more source

The capitalization of operating leases: Analysis of the impact on the IBEX 35 companies

Intangible Capital, 2018
Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information.
Francisca Pardo, Begoña Giner
doaj   +1 more source

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

Business Strategy and the Environment, Volume 35, Issue 2, Page 2122-2142, February 2026.
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, Gbenga Adamolekun, Edward Jones, Segun Thompson Bolarinwa   +3 more
wiley   +1 more source

Strategy and organizational performance in automotive companies of Ecuador central area sector.

Revista Eniac Pesquisa, 2016
The purpose of this research is to approach the study of organizational strategy and the profitability in the companies of the companies that represent the automotive sector of the Central Zone of Ecuador for the years 2013 to 2015.
Alexandra Tatiana Valle Alvarez, Lilián Victoria Morales Carrasco, Zonnia Alexandra Fonseca Córdova   +2 more
doaj   +1 more source

Exploring the Impact of Circular Economy Practices on Corporate Performance: A Global Analysis

Business Strategy and the Environment, Volume 35, Issue 2, Page 2618-2632, February 2026.
ABSTRACT This study investigates how the adoption of circular economy practices influences the financial performance of companies in the Food and Health Products sector, a strategically important industry for health, nutrition, and sustainability. Using panel data regression models applied to an international sample of 1081 listed firms over the period
Lavinia Conca, Francesco Campobasso, Pierluigi Toma   +2 more
wiley   +1 more source

EBITDA-Vortrag – cui bono?

, 2015
Nach der Einführung der Zinsschrankenregelung in 2008 ist ein EBITDA-Vortrag eingeführt worden, durch den das nicht genutzte Zinsabzugsvolumen in die folgenden fünf Wirtschaftsjahre vorgetragen wird. Durch diesen Vortrag soll die Wirkung der Zinsschranke gemildert oder vollständig vermieden werden.
openaire   +3 more sources

Efeitos da concentração de propriedade e da estrutura do conselho de administração nos covenants de debêntures emitidas pelas empresas brasileiras de capital aberto

Revista de Contabilidade e Organizações, 2019
Este estudo objetiva identificar fatores da governança corporativa que afetam a quantidade de covenants financeiros presentes nos contratos de debêntures e a restrição advinda do covenant financeiro “Dívida Financeira Líquida/EBITDA”.
Cláudia Margareth Gomes Palhares, Carlos Henrique Silva do Carmo, Marília Paranaíba Ferreira, Alex Mussoi Ribeiro   +3 more
doaj   +1 more source

Mergers & Acquisitions in the Food Business: How did the 2002 and 2008/2009 Economic Crises Impact Corporate Valuation?

International Journal on Food System Dynamics, 2016
Transaction market multiples are widely used as benchmarks for negotiation between buyers and sellers. This research focuses on financial performance expressed as transaction market multiples of sales, EBITDA and net profit for the 2002-2009 period.
Francis Declerck
doaj   +1 more source