...) find no significant difference between male and female directors in some corporate decision-making, including leverage. Overall, the literature offers mixed predictions about whether board gender diversity is associated with lower leverage or more conservative financing choices. G32 G34 J16...

... Firm age Analyst coverage Systematic risk Asymmetric beta Information environment Market integration G12 G14 G32 M21 Fundação para a Ciência e a Tecnologia UIDB/04007/2020 http://dx.doi.org/10.13039/501100001871 Funding: This work was supported by the Fundação para...

.... Corporate digital transformation Green bonds Financing cost Sustainable finance G32 O33 Q56 Against the backdrop of global climate governance, achieving the “Dual Carbon” goals and fulfilling the Paris Agreement require firms to undergo a dual transformation—decarbonizing both...

... Credit-risk discipline Sustainability-linked lending Governance quality G21 G32 M14 Q56 C33 List of Abbreviations Abbreviation Full Form AR(1) Arellano Bond test for first order serial correlation AR(2) Arellano Bond test for second order serial correlation BIS...

... 17 05 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Shareholder authority Corporate governance Creditor relations Debt structure Agency costs Say-on-Pay Creditor rights G32 G34 G23 K22 Funding: The author...

... G32 K40 Q50 the Polish National Agency for Academic Exchange under the International Academic Partnership Program BPI/ PST/2021/1/00011/U/00001 Funding: This work was supported by the Polish National Agency for Academic Exchange under the International Academic Partnership...

... Disposition effect G14 G24 G32 G41 The initial public offering (IPO) represents a corporate event where the information asymmetry problem is often at its peak. Companies going public typically have limited operational histories and have been confined to a small group of investors...

... 2024 05 05 2025 15 06 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Idiosyncratic risk Investment decisions Insider ownership Institutional ownership Agency problem Emerging market G11 G32 In corporate finance...

... approach Dividend policy Public company C15 G32 G34 G35 In the conditions of a modern developed market economy, a rather important characteristic of the activity of a public company (public joint-stock company) is its activity on the stock market (market activity), which should...

... Limited 2025 Emerald Publishing Limited Licensed re-use rights only Societal trust Capital structure Microfinance G21 G32 Z13 A microfinance institution (henceforth MFI) is an organization that provides formal financial services to low-income populations, primarily...

... observations per country, but it confirms the heterogeneous coverage of Amadeus [5] . Investment horizon Capital structure Pecking order theory COVID-19 G31 G32 Resource-allocation decisions play a pivotal role in all firms’ activities and functions. Specifically, the role...

...@al.tiu.ac.jp G10 G31 G32 Recent studies have examined the association between investment transformation, economic growth, and stock returns. Two recent examples from Ni et al. (2023) and Rabinovich (2023) indicate a certain association between investment dynamics and economic growth...

... Capital structure Information asymmetry Commitment device Debt overhang G32 G14 Understanding how the capital structure of firms is determined is a central topic in finance. The foundational theory of capital structure originates from Modigliani and Miller (1958) , who show...

... re-use rights only Community bank Small bank Enterprise risk management Risk management Bank failure Bank regulation Bank crisis G21 G28 G32 E58 The United States banking system has long been varied and segmented, driven in part by the needs of the U.S. economy...

... Publishing Limited Licensed re-use rights only Firm growth Artificial intelligence Machine learning Data science Technological innovation G32 O33 Artificial Intelligence (AI) has recently become a pivotal topic in financial trading and market analysis. In 2017, Glassdoor reported...

... Business groups Emerging countries G20 G32 G34 L22 A business group consists of several independently managed firms with corporate limited liability features. Existing literature clearly differentiates between a business group and a single conglomerate, where the latter refers to a single...

... power Target leverage Ownership G32 O53 Following Flannery and Rangan (2006) , a partial adjustment model will be employed: Since Modigliani and Miller’s irrelevance hypothesis was introduced in 1958, research has concentrated on how organizations modify their financial structures...

... G32 30 05 2024 16 07 2024 12 08 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Dynamic panel fractional estimator Fractional dependent variable Financial leverage determinants Panel data Vietnam Capital...

... currency risks. Green bond markets Competition Sub-financial sectors Sustainable economy F1 G21 G32 (4) The Competition of Financial Sectors and Green Bond Markets Development This study focused on the impact of competition among financial sectors on green bond markets...

... each other in protecting property rights. Capital structure Debt dynamics Firm financing Financing decisions National culture G30 G32 G41 This study investigates the impact of national culture on the dynamics of leverage ratios. An empirical regularity when testing the static...