fair value in the measurement of financial instruments, but the IASB also prescribes it for investment properties (IAS 40 … of the uncertainties affecting future cash flow estimates and investment opportunities in financial reports.This article …

The growth of socially responsible investment on public financial markets has drawn considerable academic attention … the maturation of socially responsible investment on public financial markets and the impetus of large conventional actors … shareholder activism and strategically driven by a need for new value creation sources, increased risk management and …

In this paper, we analyze whether incoming foreign investment in China plays an important role in alleviating domestic … constrainted and whether direct foreign investment relaxes financing constraints of firms. When we split domestic firms into public … and private firms, we find that public firms' investment decisions are not sensitive to debt ratios or the cost of debt …

which firms are financially constrained. We focus on the role played by Foreign Direct Investment (FDI) in funding the … Chinese corporate sector, and analyze whether incoming foreign investment in China plays an important role in alleviating …

, gas, and renewable power plants). It finds that optimal investment in renewable energy may start before coal power has … been phased out and even before investment in gas has started, because doing so allows for smoothing investment over time … and reduces adjustment costs. Gas plants may be used to reduce short-term investment in renewable power and associated …

represented by the decrease in entropy of his beliefs, regardless of his preferences, initial wealth, or investment problem. We …

sector to study the impact of investment subsidies on equilibrium investment and output. Energy and capital are assumed to be … structures are considered for the energy market, free entry and natural monopoly. First, it is shown that investment subsidies … may induce a larger equilibrium investment into cleaner technologies either under free entry or natural monopoly. However …

contractual relationships that link exports from Sub-Saharan Africa to China and investment by Chinese firms in Sub-Saharan Africa … combine trade, aid and investment, which may create 'lock-in' effects. China's trade and investment focus on the commodities …, especially in oil-exporting countries. Chinese investment, however, increasingly involves other sectors, such as the …