Optimal Capital Structure Threshold and its Impact on the Financial Performance of Pharmaceutical and Chemical Companies: A Trade-off and Agency Cost Theory Perspective [PDF]
Purpose: The viability and growth of any business depend on securing the required capital and financial resources. Decisions regarding the optimal capital structure are crucial, not only for survival, growth, and efficiency but also for navigating the ...
Samaneh Norani azad +2 more
doaj +1 more source
Shareholder value creators in the S&P 500: 1991-2010 [PDF]
shareholders ($4.5 trillion). In 1991-1999 it created value ($5.1 trillion), but in 2000-2010 it destroyed $9.6 trillion. The market value of the S&P 500 was $2.8 trillion in 1991 and $11.4 trillion in 2010.
Corres, Luis +2 more
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ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
Financial Architecture in the Different Life Cycle Stages
In this article, we consider the relation between capital structure, corporate governance, ownership structure and perfor-mance of a company depending on its life cycle stages. The central aim of this study is to define the most sustainable and effective
Anastasia Stepanova, Izabella Kazaryan
doaj +1 more source
Shareholder value creators in the S&P 500: Year 2004 [PDF]
During 2004, 64% of the companies in the S&P 500 created value, while in 2003 the figure was 87%. The market value of the 500 companies was $11.2 trillion in 2004, compared to $10.1 trillion in 2003. The top shareholder value creators in 2004 were Exxon,
Villanueva, Alvaro, Fernandez, Pablo
core
Board Gender Diversity and Environmental Credit Risk in Banking: A Global Study of Bank Governance
ABSTRACT This study investigates the relationship between board gender diversity and environmental credit risk in the global banking sector. Using a panel dataset of 345 publicly listed banks from 75 countries over the period 2018–2022, we find that greater female representation on bank boards is significantly associated with lower environmental credit
Kenza Mouti +2 more
wiley +1 more source
The Effect of Contingency Fit and the Importance and Attention to Management Accounting Practices and Tools on Firm Performance [PDF]
Objective Management accounting represents a foundational pillar in organizational decision-making processes and plays a decisive role in shaping both strategic and operational directions of firms. It not only provides essential information for planning,
Mozaffar Jamalianpour +2 more
doaj +1 more source
Shareholder Activism through Proxy Proposals: The European Perspective [PDF]
This paper is the first to investigate the corporate governance role of shareholderinitiated proxy proposals in European firms. While proposals in the US are nonbinding even if they pass the shareholder vote, they are legally binding in the UK and most ...
Cziraki, P. +2 more
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ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
DEVELOPMENT OF AN APPROACH AND TOOLS TO IMPROVE EFFICIENCY OF THE ENTERPRISE BUSINESS SYSTEM
In recent years, various methods and practices for improving the efficiency of a business system have enabled organizations to achieve significant operational results.
Kolobov Aleksandr, Glukhov Vladimir
doaj +1 more source

