The Case of Japanese Corporations. This study aims to modernize capital structure determinants in line with changing economic environments by incorporating the function of intangible assets, particularly innovations, into capital structure decisions. Traditional independent variables such as tangibility, firm size, profitability, growth opportunities, and profitability have been thoroughly researched, but the growing importance of intangible…

The Case of Global Energy Companies The Paris Agreement and Sustainable Development Goals have sparked interest in environmental, social, and governance (ESG) investing in the energy sector, but there is uncertainty about its ability to yield maximum profits. This study aims to mitigate risks associated with ESG investing and promote sustainable business practices by examining…