Results 31 to 40 of about 2,081 (230)
Conditional Token: A New Model to Supply Chain Finance by Using Smart Contract in Public Blockchain
FinTech, 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
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Certain Aspects of Accounts Receivable and Payable Analysis
Archives of Business Research, 2018 One of the primary ways to improve sales and to develop business is to increase credit sales, in other words, to extend the terms of payment. This, in effect, increases the risk on nonpayment, which represents accounting loss that could materialize in bankruptcy.
Elene Kharabadze, Merab Jikia
openaire +2 more sources
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business 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
Revista 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
Does Climate Risk Affect Employment Decisions? International Evidence
Business 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
Management by accounts receivable and accounts payable of housing and communal services of a region
, 2014 У статті розглянуто основні напрямки підвищення ефективності діяльності підприємств житлово-комунального господарства регіону шляхом управління дебіторською та кредиторською заборгованістюIn the article the main directions of improving the efficiency ...
Гавриленко, Валентина Олександрівна
core +1 more source
Do Related Party Transactions Affect Firm Value?
KeunisUsing 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
Business 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
Penyalahgunaan Keadaan Dalam Prosedur Permohonan Pailit Di Pengadilan Niaga [PDF]
SASI, 2018 In line with the rapidly growing trade trajectory, increasing and on an increasingly widespread and global scale, where corporate debt problem is getting complicated and requires effective legal regulation.
Ronald Saija
doaj +2 more sources