Results 171 to 180 of about 56,631 (275)

Climate‐Neutrality Transition and Banks' Loan Pricing

open access: yesJournal of Financial Research, EarlyView.
Abstract In this paper, we propose a novel methodology to quantify firms' climate‐change transition risk (CCTR) and its implications for credit markets. We utilize the regulatory framework of the European Green Deal's 2050 carbon neutrality roadmap, focusing on large Eurozone firms and their banking relationships.
Evangelos Salachas   +2 more
wiley   +1 more source

Illuminating OTC markets: The impact of public disclosures on trading dynamics

open access: yesJournal of Financial Research, EarlyView.
Abstract In this article, we examine market reactions to US Securities and Exchange Commission (SEC) disclosures in the US over‐the‐counter (OTC) equity market, where public information is often scarce. We find that OTC securities exhibit stronger and more persistent responses to disclosures than exchange‐traded securities, highlighting investors ...
Travis Box, Ryan Davis
wiley   +1 more source

Economic policy uncertainty and international corporate leasing

open access: yesJournal of Financial Research, EarlyView.
Abstract We examine the effect of economic policy uncertainty (EPU) on the corporate lease decision using an international sample of 19 countries. The use of operating leases increases when EPU is heightened. The documented leasing increase is more pronounced for financially constrained firms, firms facing greater operating volatility, or those that ...
Goutham Abotula   +2 more
wiley   +1 more source

Structural diversity and evolutionary constraints of oxidative phosphorylation. [PDF]

open access: yesCell Genom
Cabrera-Alarcón JL   +7 more
europepmc   +1 more source

IFRS 13 : Effekt på val av indata och värderingsmetod för svenska noterade fastighetsbolag

open access: yes, 2016
Bakgrund och problemformulering: Värdering till verkligt värde har kritiserats för att ge subjektiva och opålitliga värderingar. IFRS 13 är en standard vars syfte är att öka tillförlitligheten genom att kategorisera indata vid värdering till verkligt värde i tvingande steg.  Förvaltningsfastigheter är ett tillgångsslag som värderas till verkligt värde,
Grabler, Louisa, Floberg, Kim
openaire   +1 more source

Operating segments:the usefulness of IFRS 8 [PDF]

open access: yes, 2012
Crawford, Louise   +3 more
core   +1 more source

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