Results 101 to 110 of about 71,863 (311)
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Macroeconomic Environment and Credit Risk (in English) [PDF]
The importance of credit-risk models has increased with the introduction of the New Basel Capital Accord (Basel II). This paper follows Merton´s approach to structural analysis, toward default-rate modeling.
Petr JAKUBÍK
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The state of macroeconomic forecasting [PDF]
, 1999 Macroeconomic forecasts are used extensively in industry and government The historical accuracy of US and UK forecasts are examined in the light of different approaches to evaluating macro forecasts.
Stekler, H, Fildes, R A
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A pragmatic macroeconomic default risk adjustment in developing countries
South African Journal of Economic and Management SciencesBackground: The expected credit loss (ECL) framework of International Financial Reporting Standards Foundation (IFRS) 9 typically comprises three components: probability of default (PD), loss given default (LGD) and exposure at default (EAD). Among these,
Suben Moodley +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.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
"A Post-Keynesian Stock-Flow Consistent Macroeconomic Growth Model: Preliminary Results" [PDF]
Stock-flow consistent models may be considered the rallying point for heterodox authors interested in modeling macroeconomic relations, since these models incorporate real and financial relations in an entirely consistent way, therefore providing ...
Gennaro Zezza, Claudio H. dos Santos
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos +2 more
wiley +1 more source
Macroeconomic structure and policy in Zimbabwe, analysis and empirical model : 1965-1988 [PDF]
The authors develop and apply a macroeconomic general equilibrium model for Zimbabwe. The country faces the challenge of engaging in a program of fiscal stabilization and structural reform to address its current fiscal imbalance, high unemployment, and ...
Elbadawi, Ibrahim A. +1 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
The paper is devoted to the Latvian multisectoral macroeconomic model, its theoretical structure, application and modelling results. The analysis of current trends and problems are presented in the paper. Latvian economy experienced extremely high annual
Počs, Remigijs, Auziņa-Emsiņa, Astra
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