The fact that 92% of the world's 500 largest companies recently reported using derivatives
suggests that corporate managers believe financial risk management can increase …

This study investigates the effect of green-bond financing on energy efficiency investment for
green economic recovery. The fuzzy Analytic Hierarchy Process (AHP) technique was used …

This paper provides a review of research on financial derivatives, with an emphasis on and
comprehensive coverage of research published in 15 top accounting journals from 1996 to …

This book began as a series of lesson notes for a financial accounting theory course of the
Certified General Accountants' Association of Canada (CGA). The lesson notes grew out of a …

Enterprise risk management (ERM) has been the topic of increased media attention in
recent years. The objective of this study is to measure the extent to which specific firms have …

This paper examines the relative importance of many factors in the capital structure
decisions of publicly traded American firms from 1950 to 2003. The most reliable factors for …

Enterprise risk management (ERM) has emerged as a construct that ostensibly overcomes
limitations of silo-based traditional risk management (TRM), yet little is known about its …

Since its original publication, Value at Risk has become the industry standard in risk
management. Now in its Third Edition, this international bestseller addresses the …

We show theoretically that while cash allows financially constrained firms to hedge future
investment against income shortfalls, reducing current debt is a more effective way to boost …

This study examines the effect of key internationalization contingencies on SME survival. We
argue early internationalization increases the probability of firm failure, while international …