Results 91 to 100 of about 23,885 (257)
ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
Exploring the Interrelationships between Public Health, Fiscal Decentralization, and Local Government Debt in China. [PDF]
Cao M, Duan K, Cao M, Ibrahim H.
europepmc +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Local government debt and corporate tax burden: A perspective based on the trade-off of government tax collection and management. [PDF]
Tang W, Zhao X, Zhai S, Cao L.
europepmc +1 more source
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
Local Government Debt and Green Total Factor Productivity-Empirical Evidence from Chinese Cities. [PDF]
Mao K, Failler P.
europepmc +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
This paper explores the causal relationships between public debt and economic growth, and between public debt service and economic growth in Zambia for the period from 1970 to 2017.
Talknice Saungweme, Nicholas M. Odhiambo
doaj +1 more source
China's local government debt risk assessment and countermeasures under the influence of COVID-19. [PDF]
Peng C, Da F, Wu J, Li G.
europepmc +1 more source
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source

