Environmental reporting and speed of adjustment to target leverage: Evidence from a dynamic regime switching model
Background and Purpose: This study investigates the impact of environmental reporting on speed of adjustment and adjustment costs which is evaluated based on the ability of firms to adjust to target leverage level for non-financial firms listed in the Malaysian Stock Exchange (Bursa Malaysia). Desi...
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格式: | Article |
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De Gruyter
2020
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在線閱讀: | http://eprints.sunway.edu.my/1395/ http://doi.org/10.2478/orga-2020-0002 |
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