Results 281 to 290 of about 2,623,689 (408)

Corporate cash policy and double machine learning

open access: yesInternational Journal of Finance &Economics, EarlyView.
Abstract We are the first to explore the role of firm‐level drivers in corporate cash policy applying cutting‐edge double machine learning technique. We identify tangibility of assets and R&D spending as two main driving forces behind the cash increase when they are considered both independently and jointly.
Hadi Movaghari   +2 more
wiley   +1 more source

The Impact of Brexit Disclosure on Trade Credit

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT The Financial Reporting Council (FRC) issued guidance for companies regarding the disclosure of significant changes in principal risks. We explore the nexus between Brexit disclosure and trade credit decisions. Our findings suggest a positive relationship between Brexit disclosure and trade credit decisions; however, this relationship varies ...
Mahmoud Elmarzouky   +3 more
wiley   +1 more source

Do Vice Chancellors' Career Horizon Matter for University Sustainability Performance? The Moderating Role of Soft Information

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT In the evolving landscape of higher education, leadership plays a pivotal role in directing institutional strategies towards sustainability. This study examines how the career horizons of Vice Chancellors (VCs)—often akin to CEOs in the corporate sector—influences the sustainability performance of UK universities. Using a unique hand‐collected
Lee Roberts, Yang Wang, Ahmed A. Elamer
wiley   +1 more source

A Novel Metric for Corporate Environmental Responsibility and Its Impact on Investment Inefficiency

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study aims to establish a new measurement standard for quantifying Corporate Environmental Responsibility (CER) information and activities disclosed by enterprises and to examine the relationship between CER and investment inefficiency (IIE), with a specific focus on the mediating role of information asymmetry (IA).
Yadong Wang   +2 more
wiley   +1 more source

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