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ABSTRACT Circular economy (CE) and social entrepreneurship (SE) are increasingly recognised as critical pathways for sustainable development, yet CE research often underplays social inclusion, particularly in low‐ and middle‐income countries (LMICs).
Maria L. Granados, Adeyemi Adelekan
wiley +1 more source
Climate Stress Testing on European SME Securitised Loans Under Climate Mitigation Scenarios
ABSTRACT Assessing the future impact of climate risks on the probability of default (PD) of small and medium enterprises (SMEs) is challenging due to limited disclosure, policy uncertainty and exposure to physical risks. This paper addresses this gap by integrating macroeconomic variables from the Network for Greening the Financial System (NGFS ...
Luca Zanin, Raffaella Calabrese
wiley +1 more source
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Family Businesses Restrict Accrual and Real Earnings Management: Case Study in Saudi Arabia
Cogent Business and Management, 2020Shaker Dahan Al-Duais, Collins Ntim
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The Effect of Real Earnings Management on the Persistence and Informativeness of Earnings
British Accounting Review, 2019Valerie Li
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