Results 151 to 160 of about 724,697 (294)

Limited liability and shares’ pricing: sufficient but not necessary [PDF]

Limited liability has been seen as crucial for the development of capital markets. In this paper I use the CAPM to analyze how a company is priced differently under different liability regimes.
Paolo Maggioni
core  

Climate Change Exposure and the Discipline of Capital Structure: Evidence From Managerial Leverage Distortion

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley   +1 more source

Neuro-symbolic reasoning engine for tax optimisation. [PDF]

Front Artif Intell
Veeramani K, Joseph N A, M P.
europepmc   +1 more source

Governance Composition, Gender Diversity, and Regional Context as Performance Drivers in Italian Innovative Start‐Ups

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Innovative start‐ups play a crucial role in promoting innovation and economic growth, while also contributing to technological competitiveness. This study analyzes the factors influencing the economic performance of these start‐ups, focusing on governance aspects and corporate resources, with particular attention to team composition, company ...
Giovanni Baldissarro, Gianpaolo Iazzolino, Donato Morea   +2 more
wiley   +1 more source

Quantile regression of tobacco tax pass-through in the UK 2017-2021: how have manufacturers passed through tax changes for different tobacco products in small retailers? Analysis at the national level and by neighbourhood of deprivation. [PDF]

Tob Control
Wilson LB, Angus C, Brennan A, Gillespie D, Shortt NK, Tunstall H, Valiente R, Pearce J.   +7 more
europepmc   +1 more source

TAX LIABILITIES. APPEAL TO FORECLOSURE

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
According to art. 622 of the Code of Civil Procedure, the obligation established by court order or by another enforceable title is carried out willingly. If the debtor does not carry out his duties willingly, it will be achieved by foreclosure.
openaire   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Research on the impact of traditional Chinese medicine registration innovation-oriented policies and enterprises performance: an empirical analysis based on listed enterprises in China. [PDF]

Front Public Health
Lv J, Lu K, Xie M, Sun W, Liu Y.
europepmc   +1 more source

A Method to Estimate the Magnitude of "Hypothetical Bias" in Stated Preference Surveys of Passive-use Value [PDF]

This paper proposes a method by which estimates of hypothetical willingness to pay for public goods with passive-use value can be compared with actual willingness to pay inferred from aggregate voting and tax liability data.
Felix Schlapfer, Nick Hanley
core  

CEO Overconfidence, Industry Competition, and ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley   +1 more source