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Capital structure as a mediating factor in the relationship between uncertainty, CSR, stakeholder interest and financial performance

Hunjra, Ahmed Imran; Verhoeven, Peter; Zureigat, Qasim - In: Journal of risk and financial management : JRFM 13 (2020) 6/117, pp. 1-18

responsibility (CSR), stakeholder interest and financial performance. We collect data through questionnaires, and survey the Chief … find that CFOs perceive uncertainty, CSR and stakeholder interest to have both direct and indirect impacts on financial …

Persistent link: https://www.econbiz.de/10012305141

Real earnings management and capital structure : does environmental, social and governance (ESG) performance matter?

Adeneye, Yusuf Babatunde; Kammoun, Ines - In: Cogent business & management 9 (2022) 1, pp. 1-22

for the stakeholder theory in that it attenuates the agency costs of earnings manipulations. …

Persistent link: https://www.econbiz.de/10014439965

Improving the efficacy of carbon tax policies

Appelbaum, Elie - In: Journal of government and economics : JGE 4 (2021), pp. 1-13

This paper examines the efficacy of carbon tax policies in view of the interactions between such policies and the firm’s carbon efficiency and financing decisions. We show that because the government, unlike capital markets, does not price its policy’s risk by taking into account default...

Persistent link: https://www.econbiz.de/10013263117