Results 31 to 40 of about 49,403 (229)

The Impact of Working Capital Management on the performance of Listed Firms: Evidence of an Emerging Economy

open access: yesInternational Journal of Industrial Management, 2021
The aim/purpose of this scientific inquiry is to empirically examine the impact of working capital management (WCM) [cash conversion cycle (CCC), number of days inventory (INV), number of days account receivable (AR), number of days account payable (AP)]
Ronald Essel, Joyce Brobbey
doaj   +1 more source

Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz   +3 more
wiley   +1 more source

Evaluation of internal control in the treasury process at small and medium-sized companies in Medellin

open access: yesRevista CEA, 2018
An evaluation of the departments of companies reveals that the most susceptible to fraud is corporate treasury. For that reason, this work proposes to evaluate the internal control structure, specially the transaction cycle of the treasury process at ...
Daniel Alberto Grajales-Gaviria   +1 more
doaj   +1 more source

DEVELOPMENT OF SALARY CARDS IN THE SYSTEM OF CASHLESS PAYMENTS IN CONDITIONS OF FINANCIAL INSTABILITY ON THE EXAMPLE OF SBERBANK OF RUSSIA

open access: yesВестник университета, 2020
The need to develop Bank salary cards in the system of non-cash payments in the conditions of financial instability caused by the Covid-19 pandemic has been substantiated in the study.
K. V. Ekimova   +2 more
doaj   +1 more source

ANALISIS PENGARUH MANAJEMEN MODAL KERJA, UKURAN PERUSAHAAN, DAN DER TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Consumer goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015). [PDF]

open access: yes, 2016
The purpose of this research is to analyze the effect of working capital management (number of days cash turnover, number of days accounts receivable, number of days inventory, and number of days accounts payable), size firm, and DER on profitability ...
SIDABUTAR, Riyandi Bittatar   +1 more
core  

Does Climate Risk Affect Employment Decisions? International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur   +3 more
wiley   +1 more source

Do Related Party Transactions Affect Firm Value?

open access: yesKeunis
Using panel data of 24 firms in the Indonesian property and real estate sector from 2019 to 2023, this study investigates the impact of related party transactions on firm value by emphasizing the influence of firm size and family ownership. Tobin's Q was
Veronica Veren Milenia   +1 more
doaj   +1 more source

Conditional Token: A New Model to Supply Chain Finance by Using Smart Contract in Public Blockchain

open access: yesFinTech, 2023
This paper defines Conditional Token (CT) as the token with specific conditions and proposes the use functions for its operations in smart contract so that it can be deployed at the public blockchain.
Che-Pin Chen   +2 more
doaj   +1 more source

The Inventory Channel of Trade Credit: Theory and Evidence [PDF]

open access: yes, 2007
We develop a simple theoretical model with a stochastic demand framework that captures the trade-off between inventories and trade credit. The essence is that the firm is in the middle of a credit chain, and produces goods for sale, holding inventories ...
Bougheas, S., Mateut, S., Mizen, P.
core  

CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain   +3 more
wiley   +1 more source

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