The Degree of Indebtedness of Companies and How It Is Influenced by Financial Management Decisions
CECCAR Business ReviewThe aim of this article is to analyze the influence of financial and operational factors at the level of companies in the automotive, machinery, and components industry, based in the European Union, on the degree of indebtedness, measured by the ratio of
Cătălina-Ioana TOADER, Radu CIOBANU
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Motivated beliefs, social preferences, and limited liability in financial decision-Making
, 2023 Steffen Ahrens, Ciril Bosch-Rosa
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Decomposition of External Capital Inflows and Outflows in the Small Open Transition Economy (The Case Analysis of the Slovak Republic) [PDF]
The main objective of the proceeding is to perform a logical decomposition of the structure of external capital inflows and outflows in the Slovak republic in order to analyze the main trends in the external financial integration and its development ...
Rajmund Mirdala
core
The impacts of biological invasions
Biological Reviews, EarlyView.ABSTRACT The Anthropocene is characterised by a continuous human‐mediated reshuffling of the distributions of species globally. Both intentional and unintentional introductions have resulted in numerous species being translocated beyond their native ranges, often leading to their establishment and subsequent spread – a process referred to as biological
Phillip J. Haubrock +42 more
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Restructuring a Sovereign Debtor’s Contingent Liabilities [PDF]
, 2013 How should the contingent liabilities of a sovereign be treated in a general restructuring of the debts of that sovereign? This question has played only a minor role in past sovereign debt restructurings because the size of such contingent liabilities ...
Buchheit, Lee C., Gulati, Mitu
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Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli +2 more
wiley +1 more source
STUDY ON INTERNAL CONTROL OF SUPPLIERS AND CUSTOMERS IN A CONSTRUCTION COMPANY [PDF]
Annals of the University of Petrosani: Economics, 2013 Control covers debts and liabilities, outstanding liabilities and purchases and expenses in the profit and loss and long-term liabilities, provisions and funding costs.
BOGDAN RĂVAŞ
doaj
South African Journal of Economic and Management Sciences, 2019 Background: Prior literature established that different fair value levels disclosed in terms of the International Financial Reporting Standards (IFRS) 7 are value relevant.
Hopewell Hlatshwayo, Mbalenhle Zulu
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Financial intermediaries, leverage ratios, and business cycles [PDF]
I document cyclical properties of aggregate measures of liabilities, equity, and leverage ratio in the U.S. financial sector and those of credit spread.
Mimir, Yasin
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Circular Economy: A Pathway to Integrated Value Creation for Business and Society
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro +1 more
wiley +1 more source