Results 231 to 240 of about 355,952 (308)

Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal   +3 more
wiley   +1 more source

Insider Ownership and Investment Efficiency

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the relationship between insider ownership and investment efficiency in Indian publicly listed firms, utilising panel data spanning 2001 to 2015. It explores how agency conflicts contribute to suboptimal capital investment decisions. Our analysis reveals that increased insider ownership is associated with reduced investment
Bibek Bhatta
wiley   +1 more source

Decarbonizing ammonia synthesis plants through retrofitting novel reformer technology. [PDF]

open access: yesSci Rep
Musa T   +5 more
europepmc   +1 more source

Alternative Price Dynamics and Valuation of Flexible Strategies

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT In this article, we study the optimal operational strategy of production projects. We investigate different underlying price models and determine the optimal barriers of transition to suspension, recovery, or irreversible abandonment of productive activity.
Cristina Bertolosi   +2 more
wiley   +1 more source

The Impact of Geopolitical Risk on Trade Credit

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
wiley   +1 more source

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang   +4 more
wiley   +1 more source

Home - About - Disclaimer - Privacy